G & P England Holdings Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC176620 (Scotland)

Financial Statements for the Year Ended 31 August 2025

for

G & P England Holdings Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs P England

G England

R England

SECRETARY:

James & George Collie

REGISTERED OFFICE:

1 East Craibstone Street

Aberdeen

AB11 6YQ

REGISTERED NUMBER:

SC176620 (Scotland)

ACCOUNTANTS:

J M Taylor

5 Rubislaw Terrace

ABERDEEN

AB10 1XE

FIXED ASSETS

Tangible assets

4

259,362

271,534

Investments

5

50

259,412

271,584

CURRENT ASSETS

Stocks

72,000

23,000

Debtors

6

510,325

597,469

Cash at bank and in hand

1,341,913

1,436,169

1,924,238

2,056,638

CREDITORS

Amounts falling due within one year

7

416,648

572,230

NET CURRENT ASSETS

1,507,590

1,484,408

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,767,002

1,755,992

PROVISIONS FOR LIABILITIES

-

10,661

NET ASSETS

1,767,002

1,745,331

CAPITAL AND RESERVES

Called up share capital

4

Retained earnings

1,766,998

1,745,327

SHAREHOLDERS' FUNDS

1,767,002

1,745,331

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 May 2026 and were signed on its behalf by:

G England - Director

1.	STATUTORY INFORMATION

G & P England Holdings Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

The turnover shown in the profit and loss account represents amounts invoiced during the year, exclusive of Value Added Tax.

In respect of long-term contracts and contracts for on-going services, turnover represents the value of the work done in the year, including estimates of amounts not invoiced. Turnover in respect of long-term contracts and contracts for on-going services is recognised by reference to the stage of completion.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

2.25% on cost

Plant and machinery etc

-

25% on cost and 10% on cost

Investments in associates

Investments in associate undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Work in progress

Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 September 2024

and 31 August 2025

306,252

172,617

478,869

DEPRECIATION

At 1 September 2024

83,546

123,789

207,335

Charge for year

3,337

8,835

12,172

At 31 August 2025

86,883

132,624

219,507

NET BOOK VALUE

At 31 August 2025

219,369

39,993

259,362

At 31 August 2024

222,706

48,828

271,534

5.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST

At 1 September 2024

and 31 August 2025

50

NET BOOK VALUE

At 31 August 2025

50

At 31 August 2024

50

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Trade debtors

335,618

421,915

Amounts owed by associates

9,050

7,585

Other debtors

165,657

167,969

510,325

597,469

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

Trade creditors

185,703

176,099

Taxation and social security

106,696

182,038

Other creditors

124,249

214,093

416,648

572,230

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 31 August 2025 and the period ended 31 August 2024:

31.8.25

31.8.24

£

G England

Balance outstanding at start of year

32,630

Amounts advanced

10,835

-

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

43,465

32,630

Interest is charged on the director's loan at HMRC approved rates.

9.	ULTIMATE CONTROLLING PARTY

During the period the company was controlled by Patricia England and Gavin England, by virtue of their majority holding in the ordinary share capital of the company.