Acorah Software Products - Accounts Production 19.2.450 false true 31 December 2024 1 January 2024 false 1 January 2025 31 December 2025 31 December 2025 12777334 Miss J P Lee Miss J P Lee true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12777334 2024-12-31 12777334 2025-12-31 12777334 2025-01-01 2025-12-31 12777334 frs-core:CurrentFinancialInstruments 2025-12-31 12777334 frs-core:ComputerEquipment 2025-12-31 12777334 frs-core:ComputerEquipment 2025-01-01 2025-12-31 12777334 frs-core:ComputerEquipment 2024-12-31 12777334 frs-core:FurnitureFittings 2025-12-31 12777334 frs-core:FurnitureFittings 2025-01-01 2025-12-31 12777334 frs-core:FurnitureFittings 2024-12-31 12777334 frs-core:MotorVehicles 2025-12-31 12777334 frs-core:MotorVehicles 2025-01-01 2025-12-31 12777334 frs-core:MotorVehicles 2024-12-31 12777334 frs-core:PlantMachinery 2025-12-31 12777334 frs-core:PlantMachinery 2025-01-01 2025-12-31 12777334 frs-core:PlantMachinery 2024-12-31 12777334 frs-core:ShareCapital 2025-12-31 12777334 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 12777334 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12777334 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 12777334 frs-bus:SmallEntities 2025-01-01 2025-12-31 12777334 frs-bus:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 12777334 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 12777334 1 2025-01-01 2025-12-31 12777334 frs-core:AcceleratedTaxDepreciationDeferredTax 2025-12-31 12777334 frs-core:CostValuation 2024-12-31 12777334 frs-core:CostValuation 2025-12-31 12777334 frs-core:ProvisionsForImpairmentInvestments 2024-12-31 12777334 frs-core:ProvisionsForImpairmentInvestments 2025-12-31 12777334 frs-bus:Director1 2025-01-01 2025-12-31 12777334 frs-countries:EnglandWales 2025-01-01 2025-12-31 12777334 2023-12-31 12777334 2024-12-31 12777334 2024-01-01 2024-12-31 12777334 frs-core:CurrentFinancialInstruments 2024-12-31 12777334 frs-core:ShareCapital 2024-12-31 12777334 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 12777334
GPM360 Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12777334
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 194,765 221,176
Investments 5 10,101 10,101
204,866 231,277
CURRENT ASSETS
Debtors 6 60,653 50,917
60,653 50,917
Creditors: Amounts Falling Due Within One Year 7 (5,977 ) (13,763 )
NET CURRENT ASSETS (LIABILITIES) 54,676 37,154
TOTAL ASSETS LESS CURRENT LIABILITIES 259,542 268,431
PROVISIONS FOR LIABILITIES
Deferred Taxation 8 (36,904 ) -
NET ASSETS 222,638 268,431
CAPITAL AND RESERVES
Called up share capital 9 348 348
Profit and Loss Account 222,290 268,083
SHAREHOLDERS' FUNDS 222,638 268,431
Page 1
Page 2
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Miss J P Lee
Director
26/05/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
GPM360 Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12777334 . 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.

The Company is a parent company and is exempt from the requirement to prepare group financial statements by virtue of section 399 of the Companies Act 2006. These financial statements therefore present information about the Company as an individual undertaking and not about its group.
Presentation Currency
The accounts are presented in £ sterling, and rounded to the nearest £1.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added 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 receive the consideration due.

Interest and dividends receivable

Interest income is recognised using the effective interest method and dividend income is recognised as the company’s right to receive payment is established.
2.3. 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% straight-line
Motor Vehicles 25% straight-line
Fixtures & Fittings 25% straight-line
Computer Equipment 25% straight-line
2.4. 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.
Page 3
Page 4
2.5. Investments
Investments in subsidiaries are recognised in the financial statements at cost less accumulated impairment.
2.6. Debtors and Creditors
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2025 131,097 73,364 17,133 26,577 248,171
Additions 22,678 - 5,129 17,796 45,603
Disposals (3,728 ) - (210 ) (584 ) (4,522 )
As at 31 December 2025 150,047 73,364 22,052 43,789 289,252
Depreciation
As at 1 January 2025 9,048 8,158 4,485 5,304 26,995
Provided during the period 36,898 18,341 5,123 9,111 69,473
Disposals (1,600 ) - (101 ) (280 ) (1,981 )
As at 31 December 2025 44,346 26,499 9,507 14,135 94,487
Net Book Value
As at 31 December 2025 105,701 46,865 12,545 29,654 194,765
As at 1 January 2025 122,049 65,206 12,648 21,273 221,176
5. Investments
Subsidiaries
£
Cost or Valuation
As at 1 January 2025 10,101
As at 31 December 2025 10,101
Provision
As at 1 January 2025 -
As at 31 December 2025 -
Net Book Value
As at 31 December 2025 10,101
As at 1 January 2025 10,101
Investments comprise:
  • 51 ordinary shares in 360 Media Sales Limited (51% holding)
  • 51 ordinary shares in Media Sales 360 Limited (51% holding)
  • 100 ordinary shares in GPM360 Limited (100% subsidiary)
Page 4
Page 5
6. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 7,431 13,566
Other debtors 67 55
Amounts owed by group undertakings 53,155 37,296
60,653 50,917
Amounts owed by group undertakings are interest free and repayable on demand.
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Corporation tax 3,937 11,913
Accruals and deferred income 2,040 1,850
5,977 13,763
8. Deferred Taxation
The provision for deferred tax is made up as follows:
2025 2024
£ £
Accelerated capital allowances 36,904 -
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 348 348
10. Directors Advances, Credits and Guarantees
Barclays Bank and Barclays Security Trustee Limited hold a charge against all property and undertakings of the Company, as a cross guarantee for the mortgage held by GPM360 Limited totalling £839,780 (2024: £965,149). The charge contains a negative pledge.
11. Related Party Transactions
The Company has taken the exemption under FRS102 Section 33.1A not to disclose transactions and balances with other group companies, on the basis that they are wholly owned.
12. Ultimate Controlling Party
The company's ultimate controlling party is Miss J P Lee by virtue of her ownership of 100% of the issued share capital in the company.
Page 5