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REGISTERED NUMBER: 05378748 (England and Wales)

Financial Statements for the Year Ended 31 March 2026

for

GPM Partnership Limited

GPM Partnership Limited (Registered number: 05378748)

Contents of the Financial Statements

for the year ended 31 March 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Report of the Accountants | 7 |

GPM Partnership Limited

Company Information

for the year ended 31 March 2026

| DIRECTOR: | G D Fennell

| REGISTERED OFFICE: | 5-7 Ozengell Place

| Eurokent Business Park

| Ramsgate

| Kent

| CT12 6PB

| REGISTERED NUMBER: | 05378748 (England and Wales)

| ACCOUNTANTS: | MPH Accountancy and Business Advisors Ltd

| 99 Canterbury Road

| Whitstable

| Kent

| CT5 4HG

GPM Partnership Limited (Registered number: 05378748)

Balance Sheet

31 March 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 912,670 |  | 920,867 |  |

912,670 |  | 920,867 |  |

CURRENT ASSETS

Debtors | 6 | 153,949 |  | 153,683 |  |

Cash at bank | 9,027 |  | 28,855 |  |

162,976 |  | 182,538 |  |

CREDITORS

Amounts falling due within one year | 7 | 258,347 |  | 229,884 |  |

NET CURRENT LIABILITIES | (95,371 | ) | (47,346 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 817,299 |  | 873,521 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 287,244 |  | 289,671 |  |

NET ASSETS | 530,055 |  | 583,850 |  |

CAPITAL AND RESERVES

Called up share capital | 101 |  | 101 |  |

Capital redemption reserve | 1 |  | 1 |  |

Retained earnings | 529,953 |  | 583,748 |  |

SHAREHOLDERS' FUNDS | 530,055 |  | 583,850 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

GPM Partnership Limited (Registered number: 05378748)

Balance Sheet - continued

31 March 2026

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 13 July 2026 and were signed by:

G D Fennell - Director

GPM Partnership Limited (Registered number: 05378748)

Notes to the Financial Statements

for the year ended 31 March 2026

1. | STATUTORY INFORMATION

| GPM Partnership 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.

| Turnover

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

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of ten 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.

| Land and buildings | - | not provided

| Plant and machinery etc | - | 15% 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2025 - 2 ) .

GPM Partnership Limited (Registered number: 05378748)

Notes to the Financial Statements - continued

for the year ended 31 March 2026

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 32,800 |  |

| AMORTISATION

| At 1 April 2025

| and 31 March 2026 | 32,800 |  |

| NET BOOK VALUE

| At 31 March 2026 | - |  |

| At 31 March 2025 | - |  |

5. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 April 2025

| and 31 March 2026 | 866,221 |  | 239,960 |  | 1,106,181 |  |

| DEPRECIATION

| At 1 April 2025 | - |  | 185,314 |  | 185,314 |  |

| Charge for year | - |  | 8,197 |  | 8,197 |  |

| At 31 March 2026 | - |  | 193,511 |  | 193,511 |  |

| NET BOOK VALUE

| At 31 March 2026 | 866,221 |  | 46,449 |  | 912,670 |  |

| At 31 March 2025 | 866,221 |  | 54,646 |  | 920,867 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 889 |  | 3,092 |  |

| Other debtors | 153,060 |  | 150,591 |  |

153,949 |  | 153,683 |  |

GPM Partnership Limited (Registered number: 05378748)

Notes to the Financial Statements - continued

for the year ended 31 March 2026

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

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | 16,067 |  | 24,100 |  |

| Taxation and social security | - |  | 4,435 |  |

| Other creditors | 242,280 |  | 201,349 |  |

258,347 |  | 229,884 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans | 287,244 |  | 289,671 |  |

| Amounts falling due in more than five years:

| Repayable by instalments

| Bank loans more 5 yr by instal | 233,436 |  | 233,436 |  |

GPM Partnership Limited

Report of the Accountants to the Director of

GPM Partnership Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 March 2026 set out on page nil and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

MPH Accountancy and Business Advisors Ltd

99 Canterbury Road

Whitstable

Kent

CT5 4HG

13 July 2026