REGISTERED NUMBER: 06396462 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

G&P JOHNSON LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G Johnson

Mrs P Johnson

SECRETARY:

Mrs P Johnson

REGISTERED OFFICE:

Classic House

Morrison Road Industrial Estate

Stanley

Co. Durham

DH9 7RX

REGISTERED NUMBER:

06396462 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

487,101

402,985

487,101

402,985

CURRENT ASSETS

Debtors

6

329,975

175,189

Cash at bank

110,449

87,067

440,424

262,256

CREDITORS

Amounts falling due within one year

7

510,839

390,270

NET CURRENT LIABILITIES

(70,415

)

(128,014

)

TOTAL ASSETS LESS CURRENT LIABILITIES

416,686

274,971

CREDITORS

Amounts falling due after more than one year

8

(207,282

)

(129,834

)

PROVISIONS FOR LIABILITIES

(68,618

)

(46,795

)

NET ASSETS

140,786

98,342

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

139,786

97,342

SHAREHOLDERS' FUNDS

140,786

98,342

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 22 July 2026 and were signed on its behalf by:

G Johnson - Director

Mrs P Johnson - Director

1.	STATUTORY INFORMATION

G&P Johnson 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of twenty years.

The above goodwill purchased in 2008 and originally being written off over 20 years will now be written off over the next 5 years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance and 15% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 60 (2024 - 40 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 September 2024

and 31 August 2025

19,200

AMORTISATION

At 1 September 2024

and 31 August 2025

19,200

NET BOOK VALUE

At 31 August 2025

-

At 31 August 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

888,542

Additions

318,521

Disposals

(349,958

)

At 31 August 2025

857,105

DEPRECIATION

At 1 September 2024

485,557

Charge for year

126,005

Eliminated on disposal

(241,558

)

At 31 August 2025

370,004

NET BOOK VALUE

At 31 August 2025

487,101

At 31 August 2024

402,985

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

20,852

-

Other debtors

309,123

175,189

329,975

175,189

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

7,905

10,311

Hire purchase contracts

77,401

63,085

Trade creditors

37,037

2,668

Taxation and social security

340,318

279,551

Other creditors

48,178

34,655

510,839

390,270

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

7,905

Hire purchase contracts

207,282

121,929

207,282

129,834

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

2025

2024

£

£

G Johnson and Mrs P Johnson

Balance outstanding at start of year

76,323

82,759

Amounts advanced

159,396

256,842

Amounts repaid

(204,913

)

(263,278

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

30,806

76,323

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr G. Johnson & Mrs P. Johnson.