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Company Registration No. 11474442 (England and Wales)
G P E LTD Unaudited accounts for the year ended 31 July 2025
G P E LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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G P E LTD Company Information for the year ended 31 July 2025
Director
Naeem Sheth
Company Number
11474442 (England and Wales)
Registered Office
SUITE 2 PARKWAY 5 PARKWAY BUSINESS CENTRE 300 PRINCESS ROAD MANCHESTER England M14 7HR UNITED KINGDOM
Accountants
CLEARCUT ACCOUNTING LIMITED SUITE 2 PARKWAY 5 PARKWAY BUSINESS CENT 300 PRINCESS ROAD MANCHESTER M14 7HR
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G P E LTD Statement of financial position as at 31 July 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
15,483
19,694
Current assets
Debtors
5
25,099
33,325
Cash at bank and in hand
11,330
17,218
36,429
50,543
Creditors: amounts falling due within one year
6
(65,647)
(91,978)
Net current liabilities
(29,218)
(41,435)
Net liabilities
(13,735)
(21,741)
Capital and reserves
Called up share capital
100
100
Profit and loss account
(13,835)
(21,841)
Shareholders' funds
(13,735)
(21,741)
For the year ending 31 July 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 director acknowledges his 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 and authorised for issue on 9 April 2026 and were signed on its behalf by
Naeem Sheth Director Company Registration No. 11474442
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G P E LTD Notes to the Accounts for the year ended 31 July 2025
1
Statutory information
G P E LTD is a private company, limited by shares, registered in England and Wales, registration number 11474442. The registered office is SUITE 2 PARKWAY 5, PARKWAY BUSINESS CENTRE, 300 PRINCESS ROAD, MANCHESTER, England, M14 7HR, UNITED KINGDOM.
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% SLM
Motor vehicles
18% RBM
Computer equipment
33.33% SLM
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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G P E LTD Notes to the Accounts for the year ended 31 July 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 August 2024
9,833
20,900
835
31,568
At 31 July 2025
9,833
20,900
835
31,568
Depreciation
At 1 August 2024
9,207
2,528
139
11,874
Charge for the year
626
3,307
278
4,211
At 31 July 2025
9,833
5,835
417
16,085
Net book value
At 31 July 2025
-
15,065
418
15,483
At 31 July 2024
626
18,372
696
19,694
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
25,099
28,398
Other debtors
-
4,927
25,099
33,325
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
7,021
5,983
Trade creditors
607
12,257
Taxes and social security
2,625
6,867
Other creditors
34,909
28,568
Loans from directors
20,485
37,703
Accruals
-
600
65,647
91,978
7
Controlling party
The director controls the company.
8
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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