GPM360 Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—7

1. General Information

GPM360 Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08172558 . The registered office is Albany House, Claremont Lane, Esher, Surrey, KT10 9FQ.

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.

Presentation currency

The accounts are presented in £ sterling and rounded to the nearest £1.

2.2. Turnover

Turnover represents amounts receivable for the provision of advertising, and 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 rendering of services is recognised by reference to the stage of completion of the contract, when the amount of turnover can be measured reliably and it is probable that the company will received the consideration due under the contract.

Turnover from rental income is recognised over the period of occupation of the property.

2.3. 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:

Freehold	2% straight-line
Plant & Machinery	25% straight-line
Motor Vehicles	25% straight-line
Fixtures & Fittings	25% straight-line
Computer Equipment	25% straight-line

2.4. Leasing and Hire Purchase Contracts

Rentals paid under operating leases are charged to the statement of income and retained earnings on a straight line

basis over the lease term.

2.5. Financial Instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets

and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related

parties and investments in non-puttable ordinary shares.

Short term debtors and creditors are measured at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are

measured subsequently at amortised cost using the effective interest method.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank. Cash is

represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more

than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the

date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 3

Page 4

GPM360 Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

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. Pensions

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.

2.8. Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when

paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Dividends on shares recognised as liabilities are recognised as expenses and classified within interest payable.

2.9. Interest income

Interest income is recognised in the statement of income and retained earnings using the effective interest method.

Page 4

Page 5

GPM360 Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 17 (2024: 13)

4. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 January 2025	1,530,176	96,044	-	-	1,626,220
Additions	-	22,678	5,129	17,796	45,603
Disposals	-	(118,722 )	(5,129 )	(17,796 )	(141,647 )

As at 31 December 2025	1,530,176	-	-	-	1,530,176

Depreciation
As at 1 January 2025	61,208	96,044	-	-	157,252
Provided during the period	30,602	-	-	-	30,602
Disposals	-	(96,044 )	-	-	(96,044 )

As at 31 December 2025	91,810	-	-	-	91,810

Net Book Value
As at 31 December 2025	1,438,366	-	-	-	1,438,366

As at 1 January 2025	1,468,968	-	-	-	1,468,968

Barclays Security Trustee Limited holds a fixed charge against the leasehold property of £1,438,365 (2024: £1,468,969). This charge contains a negative pledge.

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	613,660	450,599
Prepayments and accrued income	95,588	54,074
Other debtors	566,768	428,903

	1,276,016	933,576

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	-	9,723
Trade creditors	135,006	210,246
Bank loans and overdrafts	55,360	45,694
Corporation tax	179,565	200,907
Other taxes and social security	106,211	105,820
Net wages	778	-

...CONTINUED

Page 5

Page 6

GPM360 Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Other creditors	5,694	4,978
Accruals and deferred income	678,110	662,088
Amounts owed to group undertakings	53,155	41,031

	1,213,879	1,280,487

Obligations under finance lease and hire purchase contracts are secured againse the assets they relate to.

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

	2025	2024
	£	£
Bank loans	784,420	919,454

8. Secured Creditors

A fixed and floating charge is held by Barclays Bank and Barclays Security Trustee Limited against all property and undertaking of the Company. This charge contains a negative pledge.

Of the creditors the following amounts are secured:

	2025		2024
	£		£
Bank loans and overdrafts	839,780		965,149

9. Deferred Taxation

The provision for deferred tax is made up as follows:

	2025	2024
	£	£
Other timing differences	-	345,207

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

11. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	5,833	5,833

	5,833	5,833

Page 6

Page 7

GPM360 Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

12. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 January 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 December 2025
	£	£	£	£	£
Miss Jillian Lee	201,165	136,763	(98,051 )	-	239,878

The above loan is unsecured and repayable on demand. Interest is being charged on the loan at the HMRC official rate of interest.

13. Related Party Transactions

The Company has taken the exemption under FRS102 Section 33.1A not to disclose transactions and balances with other members of the group on the basis they are wholly owned.

During the year, the Company was charged rent of £13,000 (2024: £12,000) by the ultimate controlling party, Miss J P Lee. Of this, £nil (2024: £1,000) was included in trade creditors at the year end.

During the year, the Company recharged various costs amounting to £315,765 (2024: £218,359) to 360 Media Sales Ltd, a fellow subsidiary of its parent, GPM 360 Holdings Limited. The balance owed by the Company at the year end was £nil (2024: £3,735), included in amounts owed to group undertakings, note 6. The loan is interest free and repayable on demand. At the year-end, the Company was owed £34,559 as a trade debtor (2024: £32,087) and owed £3,043 (2024: £4,193) as a trade creditor.

During the year, the Company incurred costs of £27,506 (2024: £2,931), including interest, on behalf of Woodington View LLP, of which the ultimate controlling party Miss J P Lee is a member. Of this, £3,378 (2024: £3,183) was recharged and £2,000 (2024: £2,500) was repaid by Woodington View LLP. The balance owed to the company at the year end is £184,055 (2024: £161,926). The loan is repayable on demand, and interest is being charged at the HMRC official rate of interest.

14. Parent Undertaking and Controlling Party

The company's immediate and parent undertaking is GPM360 Holdings Limited . GPM360 Holdings Limited was incorporated in England and Wales. Copies of the their accounts may be obtained from the secretary at Albany House, Claremont Lane, Esher, Surrey, KT10 9FQ . The ultimate controlling party is Miss J P Lee who controls 100% of the shares of GPM360 Holdings Limited.

Page 7

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,438,366		1,468,968

			1,438,366		1,468,968
CURRENT ASSETS
Debtors	5	1,276,016		933,576
Cash at bank and in hand		385,361		741,587

		1,661,377		1,675,163
Creditors: Amounts Falling Due Within One Year	6	(1,213,879 )		(1,280,487 )

NET CURRENT ASSETS (LIABILITIES)			447,498		394,676

TOTAL ASSETS LESS CURRENT LIABILITIES			1,885,864		1,863,644

Creditors: Amounts Falling Due After More Than One Year	7		(784,420 )		(919,454 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	9		-		(345,207 )

NET ASSETS			1,101,444		598,983

CAPITAL AND RESERVES
Called up share capital	10		1		1
Profit and Loss Account			1,101,443		598,982

SHAREHOLDERS' FUNDS			1,101,444		598,983