IRIS Accounts Production v26.1.10.61 08048377 director 30.6.25 29.6.26 29.6.26 No description of principal activity 0 0 false true false false true true Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08048377 2025-06-29 08048377 2026-06-29 08048377 2025-06-30 2026-06-29 08048377 2024-06-29 08048377 2024-06-30 2025-06-29 08048377 2025-06-29 08048377 ns15:EnglandWales 2025-06-30 2026-06-29 08048377 ns14:PoundSterling 2025-06-30 2026-06-29 08048377 ns10:Director1 2025-06-30 2026-06-29 08048377 ns10:PrivateLimitedCompanyLtd 2025-06-30 2026-06-29 08048377 ns10:SmallEntities 2025-06-30 2026-06-29 08048377 ns10:AuditExempt-NoAccountantsReport 2025-06-30 2026-06-29 08048377 ns10:SmallCompaniesRegimeForDirectorsReport 2025-06-30 2026-06-29 08048377 ns10:SmallCompaniesRegimeForAccounts 2025-06-30 2026-06-29 08048377 ns10:FullAccounts 2025-06-30 2026-06-29 08048377 ns10:EntityNoLongerTradingButTradedInPast 2025-06-30 2026-06-29 08048377 ns10:OrdinaryShareClass1 2025-06-30 2026-06-29 08048377 ns10:RegisteredOffice 2025-06-30 2026-06-29 08048377 ns5:CurrentFinancialInstruments 2026-06-29 08048377 ns5:CurrentFinancialInstruments 2025-06-29 08048377 ns5:ShareCapital 2026-06-29 08048377 ns5:ShareCapital 2025-06-29 08048377 ns5:RetainedEarningsAccumulatedLosses 2026-06-29 08048377 ns5:RetainedEarningsAccumulatedLosses 2025-06-29 08048377 ns5:ComputerEquipment 2025-06-29 08048377 ns5:ComputerEquipment 2026-06-29 08048377 ns5:ComputerEquipment 2025-06-29 08048377 ns5:Non-currentFinancialInstruments 2026-06-29 08048377 ns5:Non-currentFinancialInstruments 2025-06-29 08048377 ns10:OrdinaryShareClass1 2026-06-29

REGISTERED NUMBER: 08048377 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 29 JUNE 2026 |

| FOR |

| GBPA (UK) LTD |

| GBPA (UK) LTD (REGISTERED NUMBER: 08048377) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 JUNE 2026

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| GBPA (UK) LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 29 JUNE 2026

| DIRECTOR: | Ms Federica De Leva

| REGISTERED OFFICE: | C/O Michael Filiou Ltd

| Salisbury House

| 81 High Street

| Potters Bar

| Hertfordshire

| EN6 5AS

| REGISTERED NUMBER: | 08048377 (England and Wales)

| GBPA (UK) LTD (REGISTERED NUMBER: 08048377) |

STATEMENT OF FINANCIAL POSITION

29 JUNE 2026

| 2026 |  | 2025

| Notes | £ | £ |

CURRENT ASSETS

Debtors | 6 | 14,485 |  | 14,485 |  |

Cash in hand | 1,000 |  | 1,000 |  |

15,485 |  | 15,485 |  |

CREDITORS

Amounts falling due within one year | 7 | 6,678 |  | 6,678 |  |

NET CURRENT ASSETS | 8,807 |  | 8,807 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 8,807 |  | 8,807 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 1,000 |  | 1,000 |  |

Retained earnings | 7,807 |  | 7,807 |  |

SHAREHOLDERS' FUNDS | 8,807 |  | 8,807 |  |

The company is entitled to exemption from audit under Section 480 of the Companies Act 2006 for the year ended 29 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 June 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 30 June 2026 and were signed by:

Ms Federica De Leva - Director

| GBPA (UK) LTD (REGISTERED NUMBER: 08048377) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 JUNE 2026

1. | STATUTORY INFORMATION

| GBPA (UK) LTD 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| The company was dormant throughout the current year and previous year.

| Tangible fixed assets

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

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2025 - NIL).

5. | TANGIBLE FIXED ASSETS

| Computer

| equipment

£ |

| COST

| At 30 June 2025

| and 29 June 2026 | 1,119 |  |

| DEPRECIATION

| At 30 June 2025

| and 29 June 2026 | 1,119 |  |

| NET BOOK VALUE

| At 29 June 2026 | - |  |

| At 29 June 2025 | - |  |

| GBPA (UK) LTD (REGISTERED NUMBER: 08048377) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 29 JUNE 2026

6. | DEBTORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Amounts due from related

| parties | 14,485 |  | 14,485 |  |

14,485 |  | 14,485 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade creditors | 144 |  | 144 |  |

| Amounts owed to group undertakings | 2,304 |  | 2,304 |  |

| Accruals | 3,750 |  | 3,750 |  |

| Accrued expenses | 480 |  | 480 |  |

6,678 |  | 6,678 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 1,000 | Ordinary | £1 | 1,000 |  | 1,000 |  |

9. | RELATED PARTY DISCLOSURES

| Lidia G & M Ltd

| As at the Balance Sheet date, the company was owed £14,485 (2024: £14,485) from Lidia G & M Ltd, a company which is under common control.

| Pigna Ltd

| As at the Balance Sheet date, the company owed £2,304 (2024: £2,304) to Pigna Ltd. Pigna Ltd holds 75% of the issued share capital of the company.

10. | ULTIMATE CONTROLLING PARTY

| The controlling party is Pigna Limited.

| The parent company, Pigna Limited, holds 75% of the issued share capital of the company.