GP3 FINANCIAL SOLUTIONS LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

1. General Information

GP3 FINANCIAL SOLUTIONS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 04352144 . The registered office is 50 Rosemead Drive, Oadby, Leicester, Leicestershire, LE2 5SF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% reducing balance
Right of Use	33.33% SLM
Fixtures & Fittings	20% reducing balance
Computer Equipment	25% reducing balance

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Assets obtained under operating leases are capitalised as tangible fixed assets at the present value of future lease payments. Assets acquired under operating leases are depreciated over the lease term. Operating leases are those where substantially all of the benefits and risks of ownership are assumed by the lessor. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment and the depreciation is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period. Payments relating to short-term leases and leases of low-value assets are recognised in profit or loss on a straight-line basis over the lease term.

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GP3 FINANCIAL SOLUTIONS LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.7. Change in accounting policy

In the current year the company adopted the amendments to FRS 102 relating to lease accounting.

Under the revised standard, leases previously classified as operating leases are recognised on the balance sheet as right-of-use assets together with corresponding lease liabilities.

The company applied the modified retrospective approach on transition.

Comparative figures have not been restated.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 15 (2025: 13)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 April 2025	295,730
Additions	35,000

As at 31 March 2026	330,730

Amortisation
As at 1 April 2025	21,680
Provided during the period	29,073

As at 31 March 2026	50,753

Net Book Value
As at 31 March 2026	279,977

As at 1 April 2025	274,050

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GP3 FINANCIAL SOLUTIONS LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

5. Tangible Assets

	Plant & Machinery	Right of Use	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2025	748	-	52,691	53,265	106,704
Additions	1,099	50,448	2,543	6,435	60,525

As at 31 March 2026	1,847	50,448	55,234	59,700	167,229

Depreciation
As at 1 April 2025	16	-	35,805	41,695	77,516
Provided during the period	251	7,758	3,638	3,848	15,495

As at 31 March 2026	267	7,758	39,443	45,543	93,011

Net Book Value
As at 31 March 2026	1,580	42,690	15,791	14,157	74,218

As at 1 April 2025	732	-	16,886	11,570	29,188

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	4,301	1,599
Other debtors	8,097	11,432

	12,398	13,031

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	5,840	24,406
Other creditors	109,134	67,003
Taxation and social security	268,600	220,880

	383,574	312,289

Within other creditors is contingent consideration of £83,668 (2025: £60,750). This amount is payable within one year and is contingent upon the assets under management of successfully acquired clients. The liability is calculated as 0.75% of all assets under management for a period of 12 months, 1 year after the acquisition date. The payment will be measured and paid on a monthly basis.

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Other creditors	21,791	63,180

Within other creditors is contingent consideration of £nil (2025: £63,180). This amount is payable after one year and is contingent upon the assets under management of successfully acquired clients. The liability is calculated as 0.75% of all assets under management for a period of 12 months, 2 year after the acquisition date. The payment will be measured and paid on a monthly basis.

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GP3 FINANCIAL SOLUTIONS LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	750	750

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		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		279,977		274,050
Tangible Assets	5		74,218		29,188

			354,195		303,238
CURRENT ASSETS
Debtors	6	12,398		13,031
Cash at bank and in hand		306,644		319,179

		319,042		332,210
Creditors: Amounts Falling Due Within One Year	7	(383,574 )		(312,289 )

NET CURRENT ASSETS (LIABILITIES)			(64,532 )		19,921

TOTAL ASSETS LESS CURRENT LIABILITIES			289,663		323,159

Creditors: Amounts Falling Due After More Than One Year	8		(21,791 )		(63,180 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(7,882 )		(7,297 )

NET ASSETS			259,990		252,682

CAPITAL AND RESERVES
Called up share capital	9		750		750
Capital redemption reserve			250		250
Profit and Loss Account			258,990		251,682

SHAREHOLDERS' FUNDS			259,990		252,682

Mr Jake Mann Director	Mr Joel Pither Director	Mr John Steptoe Director
26/05/2026