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Registered number: 11256542
G.P.S Petersfield Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
G.P.S Petersfield Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
G.P.S Petersfield Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 11256542

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 18,089 |  | 23,770
|  |  | 18,089 |  | 23,770
CURRENT ASSETS
Debtors | 5 | 1,035 |  | 18,181 |
Cash at bank and in hand |  | 24,105 |  | 1,251 |
|  | 25,140 |  | 19,432 |
Creditors: Amounts Falling Due Within One Year | 6 | (32,131 ) |  | (26,699 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (6,991 ) |  | (7,267 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 11,098 |  | 16,503
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (5,890 ) |  | (11,928 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (3,437 ) |  | (4,516 )
NET ASSETS |  |  | 1,771 |  | 59
CAPITAL AND RESERVES
Called up share capital | 9 |  | 50 |  | 50
Profit and Loss Account |  |  | 1,721 |  | 9
SHAREHOLDERS' FUNDS |  |  | 1,771 |  | 59

Page 1
Page 2
G.P.S Petersfield Ltd
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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

G Speirs Director
3 July 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
G.P.S Petersfield Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
G.P.S Petersfield Ltd is a private company, limited by shares,registered in England & Wales. The company's registered office address is York House, 4A Highfield Gardens, Liss, Hampshire, GU30 7NQ.
The presentation currency of the financial statements is Pound Sterling (£).
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.
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 | 15% on reducing balance
Motor Vehicles | 25% on reducing balance
Computer Equipment | 15% on reducing balance

2.4. 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.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Financial Instruments
The company only enters into basic financial instrument transactions in accordance with Section 11. Financial assets and liabilities are measured at cost and financial assets are assessed at the end of each reporting period for objective evidence of impairment.
Page 3
Page 4
G.P.S Petersfield Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.6. Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 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 period 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2025: 1)
1 1
4. Tangible Assets

| Plant & Machinery | Motor Vehicles | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2025 | 4,120 | 31,800 | 739 | 36,659
As at 31 March 2026 | 4,120 | 31,800 | 739 | 36,659
Depreciation
As at 1 April 2025 | 1,895 | 10,642 | 352 | 12,889
Provided during the period | 334 | 5,289 | 58 | 5,681
As at 31 March 2026 | 2,229 | 15,931 | 410 | 18,570
Net Book Value
As at 31 March 2026 | 1,891 | 15,869 | 329 | 18,089
As at 1 April 2025 | 2,225 | 21,158 | 387 | 23,770

Page 4
Page 5
G.P.S Petersfield Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 11,285
Other debtors | 1,035 |  | 6,896
| 1,035 |  | 18,181

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 4,444 |  | 3,952
Trade creditors | 5,640 |  | 4,204
Bank loans and overdrafts | 1,822 |  | 2,961
Other creditors | 1,367 |  | 2,200
Taxation and social security | 18,858 |  | 13,382
| 32,131 |  | 26,699

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

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 5,890 |  | 10,334
Bank loans | - |  | 1,594
| 5,890 |  | 11,928

8. Obligations Under Finance Leases and Hire Purchase

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 4,444 |  | 3,952
Later than one year and not later than five years | 5,890 |  | 10,334
| 10,334 |  | 14,286
| 10,334 |  | 14,286

9. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 0.50 each | 50 |  | 50

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