REGISTERED NUMBER: 09488781 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

GPP MAINTENANCE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

T B Fenner

REGISTERED OFFICE:

30 - 34 North Street

Hailsham

East Sussex

BN27 1DW

REGISTERED NUMBER:

09488781 (England and Wales)

ACCOUNTANTS:

Watson Associates (Professional Services) Limited

30 - 34 North Street

Hailsham

East Sussex

BN27 1DW

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

105,667

87,997

105,667

87,997

CURRENT ASSETS

Debtors

6

265

3,512

Cash at bank

-

8,466

265

11,978

CREDITORS

Amounts falling due within one year

7

(39,197

)

(39,083

)

NET CURRENT LIABILITIES

(38,932

)

(27,105

)

TOTAL ASSETS LESS CURRENT LIABILITIES

66,735

60,892

CREDITORS

Amounts falling due after more than one year

8

(37,141

)

(20,020

)

NET ASSETS

29,594

40,872

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

29,494

40,772

SHAREHOLDERS' FUNDS

29,594

40,872

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 3 August 2026 and were signed by:

T B Fenner - Director

1.	STATUTORY INFORMATION

GPP Maintenance 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 2015, is being amortised evenly over its estimated useful life of five 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

10% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, and loans to related parties.

Debt instruments that are payable or receivable within one year, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received; other debt instruments are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the balance sheet only when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2025

and 30 April 2026

15,000

AMORTISATION

At 1 May 2025

and 30 April 2026

15,000

NET BOOK VALUE

At 30 April 2026

-

At 30 April 2025

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 May 2025

96,276

638

32,050

128,964

Additions

14,500

-

43,075

57,575

Disposals

(6,800

)

-

(32,050

)

(38,850

)

At 30 April 2026

103,976

638

43,075

147,689

DEPRECIATION

At 1 May 2025

23,805

135

17,027

40,967

Charge for year

7,917

76

10,769

18,762

Eliminated on disposal

(680

)

-

(17,027

)

(17,707

)

At 30 April 2026

31,042

211

10,769

42,022

NET BOOK VALUE

At 30 April 2026

72,934

427

32,306

105,667

At 30 April 2025

72,471

503

15,023

87,997

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 May 2025

63,314

32,050

95,364

Additions

14,500

43,075

57,575

Disposals

-

(32,050

)

(32,050

)

Transfer to ownership

(4,900

)

-

(4,900

)

At 30 April 2026

72,914

43,075

115,989

DEPRECIATION

At 1 May 2025

13,656

17,027

30,683

Charge for year

6,244

10,769

17,013

Eliminated on disposal

-

(17,027

)

(17,027

)

Transfer to ownership

(1,656

)

-

(1,656

)

At 30 April 2026

18,244

10,769

29,013

NET BOOK VALUE

At 30 April 2026

54,670

32,306

86,976

At 30 April 2025

49,658

15,023

64,681

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

-

2,750

Other debtors

-

500

Prepayments

265

262

265

3,512

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

11,820

3,710

Hire purchase contracts

16,265

14,395

Trade creditors

-

872

Tax

-

7,500

Social security and other taxes

1,125

-

VAT

3,872

11,422

Other creditors

4,848

(1

)

Directors' current accounts

67

35

Accrued expenses

1,200

1,150

39,197

39,083

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

2,130

2,071

Bank loans - 2-5 years

2,699

4,904

Hire purchase contracts

32,312

13,045

37,141

20,020

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

51

Ordinary A

£1

51

51

49

Ordinary B

£1

49

49

100

100

10.	ULTIMATE CONTROLLING PARTY

The controlling party is T B Fenner.