REGISTERED NUMBER: 07023998 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

GENERATIVE PARAMETRICS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A J Groffman

F G F Wright

REGISTERED OFFICE:

Boyce's Building

40-42 Regent Street

Clifton

Bristol

BS8 4HU

REGISTERED NUMBER:

07023998 (England and Wales)

ACCOUNTANTS:

Lawes & Co

Boyce's Building

40-42 Regent Street

Clifton

Bristol

BS8 4HU

FIXED ASSETS

Intangible assets

4

56,579

49,664

Tangible assets

5

110,173

137,848

Investments

6

-

3,670

Investment property

7

175,000

175,000

341,752

366,182

CURRENT ASSETS

Debtors

8

192,192

112,928

Cash at bank

445,246

804,954

637,438

917,882

CREDITORS

Amounts falling due within one year

9

59,277

140,147

NET CURRENT ASSETS

578,161

777,735

TOTAL ASSETS LESS CURRENT LIABILITIES

919,913

1,143,917

PROVISIONS FOR LIABILITIES

32,570

31,648

NET ASSETS

887,343

1,112,269

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

887,243

1,112,169

887,343

1,112,269

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 10 April 2026 and were signed on its behalf by:

A J Groffman - Director

1.	STATUTORY INFORMATION

Generative Parametrics Limited is a private company, limited by shares , registered in England and Wales. 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 as modified by the revaluation of certain assets.

Turnover

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

Intangible assets

Intangible assets acquired separately from the business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separate from the entity.

Amortisation is recognised so as to write off the cost or valuation of the assets less their residual values over their useful lives on the following basis:

Software - 20% Reducing balance

Patents - 20% Reducing balance

Tangible fixed assets

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

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 October 2024

54,601

Additions

7,121

At 30 September 2025

61,722

AMORTISATION

At 1 October 2024

4,937

Charge for year

206

At 30 September 2025

5,143

NET BOOK VALUE

At 30 September 2025

56,579

At 30 September 2024

49,664

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 October 2024

26,739

132,280

195,542

354,561

Additions

6,351

-

3,974

10,325

Disposals

-

-

(5,301

)

(5,301

)

At 30 September 2025

33,090

132,280

194,215

359,585

DEPRECIATION

At 1 October 2024

15,489

47,628

153,596

216,713

Charge for year

3,580

21,163

9,118

33,861

Eliminated on disposal

-

-

(1,162

)

(1,162

)

At 30 September 2025

19,069

68,791

161,552

249,412

NET BOOK VALUE

At 30 September 2025

14,021

63,489

32,663

110,173

At 30 September 2024

11,250

84,652

41,946

137,848

6.	FIXED ASSET INVESTMENTS

Other

investment

£

COST

At 1 October 2024

3,670

Disposals

(3,670

)

At 30 September 2025

-

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

3,670

7.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

and 30 September 2025

175,000

NET BOOK VALUE

At 30 September 2025

175,000

At 30 September 2024

175,000

8.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

18,631

-

Other debtors

173,561

112,928

192,192

112,928

9.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade creditors

13,476

22,339

Taxation and social security

31,905

112,721

Other creditors

13,896

5,087

59,277

140,147

10.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30.9.25

30.9.24

£

£

Within one year

122,670

44,198

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

30.9.25

30.9.24

£

£

A J Groffman

Balance outstanding at start of year

32,655

-

Amounts advanced

19,457

42,655

Amounts repaid

(38,455

)

(10,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

13,657

32,655

12.	RELATED PARTY DISCLOSURES

The company maintains an interest free loan with the directors. At the year end, the director owed the company £13,657 (2024: £32,656).