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Company Registration No. 4830999 (England and Wales)
GPW Tax and Law Ltd Unaudited accounts for the year ended 30 June 2025
GPW Tax and Law Ltd Unaudited accounts Contents
Page
Statement of financial position
3
Notes to the accounts
4
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GPW Tax and Law Ltd Statement of financial position as at 30 June 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
9,000
10,000
Tangible assets
5
1,700
1,617
10,700
11,617
Current assets
Inventories
28,094
25,936
Debtors
6
41,432
26,831
Cash at bank and in hand
33,065
42,184
102,591
94,951
Creditors: amounts falling due within one year
7
(112,808)
(105,386)
Net current liabilities
(10,217)
(10,435)
Net assets
483
1,182
Capital and reserves
Called up share capital
2
2
Profit and loss account
481
1,180
Shareholders' funds
483
1,182
For the year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 6 March 2026 and were signed on its behalf by
G. Prideaux-Williams Director Company Registration No. 4830999
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GPW Tax and Law Ltd Notes to the Accounts for the year ended 30 June 2025
1
Statutory information
GPW Tax and Law Ltd is a private company, limited by shares, registered in England and Wales, registration number 4830999. The registered office is Yr Hen Banc Business Centre, High Street, Caergwrle, Flintshire, LL12 9EU.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing balance basis
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost
4
Intangible fixed assets
Other
£
Cost
At 1 July 2024
10,000
At 30 June 2025
10,000
Amortisation
At 1 July 2024
-
Charge for the year
1,000
At 30 June 2025
1,000
Net book value
At 30 June 2025
9,000
At 30 June 2024
10,000
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GPW Tax and Law Ltd Notes to the Accounts for the year ended 30 June 2025
5
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 July 2024
3,208
Additions
650
At 30 June 2025
3,858
Depreciation
At 1 July 2024
1,591
Charge for the year
567
At 30 June 2025
2,158
Net book value
At 30 June 2025
1,700
At 30 June 2024
1,617
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
41,432
26,831
7
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
11,716
5,748
Trade creditors
2,778
3,180
Taxes and social security
5,234
6,494
Other creditors
-
936
Loans from directors
92,275
88,248
Accruals
805
780
112,808
105,386
8
Average number of employees
During the year the average number of employees was 4 (2024: 3).
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