G.P.S Petersfield Ltd

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

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.

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)

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

Page 5