REGISTERED NUMBER: 12257838 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

Genuine Parts Trading Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R P Ashford

Miss S Radhakrishnan

REGISTERED OFFICE:

Northfield House

Shurdington Road

Bentham

Cheltenham

Gloucestershire

GL51 4UA

REGISTERED NUMBER:

12257838 (England and Wales)

ACCOUNTANTS:

ARC & Co. Accountants Limited

Northfield House

Shurdington Road

Bentham

Cheltenham

Gloucestershire

GL51 4UA

FIXED ASSETS

Tangible assets

4

714

571

Investments

5

2,042

-

2,756

571

CURRENT ASSETS

Stocks

6

567,557

658,711

Debtors

7

179,297

181,335

Cash at bank

66,285

30,291

813,139

870,337

CREDITORS

Amounts falling due within one year

8

810,132

852,234

NET CURRENT ASSETS

3,007

18,103

TOTAL ASSETS LESS CURRENT LIABILITIES

5,763

18,674

CREDITORS

Amounts falling due after more than one year

9

-

17,369

NET ASSETS

5,763

1,305

CAPITAL AND RESERVES

Called up share capital

10

2

2

Retained earnings

11

5,761

1,303

SHAREHOLDERS' FUNDS

5,763

1,305

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 30 July 2026 and were signed on its behalf by:

Miss S Radhakrishnan - Director

1.	STATUTORY INFORMATION

Genuine Parts Trading 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.

Tangible fixed assets

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

Computer equipment

-

33% on reducing balance

Investments in associates

Investments in associate undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 November 2024

3,666

Additions

494

At 31 October 2025

4,160

DEPRECIATION

At 1 November 2024

3,095

Charge for year

351

At 31 October 2025

3,446

NET BOOK VALUE

At 31 October 2025

714

At 31 October 2024

571

5.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST

Additions

2,042

At 31 October 2025

2,042

NET BOOK VALUE

At 31 October 2025

2,042

6.

STOCKS

2025

2024

£

£

Stocks

567,557

658,711

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

174,554

112,380

Provision for doubtful debts

-

(11,176

)

Other debtors

4,291

34,291

VAT

452

1,132

Prepayments

-

44,708

179,297

181,335

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

2,639

-

Trade creditors

749,018

719,697

Corporation tax

13,613

13,273

Directors' current accounts

632

320

Accruals and deferred income

36,905

-

Accrued expenses

7,325

118,944

810,132

852,234

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bounce back loan

-

17,369

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

1

Ordinary B

£1

1

1

2

2

11.

RESERVES

Retained

earnings

£

At 1 November 2024

1,303

Profit for the year

44,975

Dividends

(40,517

)

At 31 October 2025

5,761

12.	RELATED PARTY DISCLOSURES

During the period a director, Miss S Radhakrishnan, made net deposits to her account of £312. The balance on her account at 31 October 2025 was £632 (2024 - £320).

Also during the year, Miss S Radhakrishnan received dividends from the company of £21,262 (2024 - £34,947).

During the year Mr R Ashford received dividends from the company of £19,254 (2024 - £14,440).

13.	ULTIMATE CONTROLLING PARTY

Miss S Radhakrishnan is the ultimate controlling party by virtue of her holding all of the company's issued voting share capital.