REGISTERED NUMBER: 06771791 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

GPS LUTON LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr J J Gill

REGISTERED OFFICE:

4 The Gateway

Blackthorn Place

Silsoe

Bedfordshire

MK45 4PZ

REGISTERED NUMBER:

06771791 (England and Wales)

ACCOUNTANTS:

Foxley Kingham

Chartered Accountants

260 - 270 Butterfield

Great Marlings

Luton

Bedfordshire

LU2 8DL

CURRENT ASSETS

Debtors

4

45,544

35,288

CREDITORS

Amounts falling due within one year

5

701

614

NET CURRENT ASSETS

44,843

34,674

TOTAL ASSETS LESS CURRENT LIABILITIES

44,843

34,674

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

44,841

34,672

SHAREHOLDERS' FUNDS

44,843

34,674

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 Income and Retained Earnings has not been delivered.

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

Mr J J Gill - Director

1.	STATUTORY INFORMATION

GPS Luton 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The accounts have been prepared on the going concern basis, which the directors consider to be appropriate as the company, together with support from its parent, has sufficient resources to meet future commitments as they fall due.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Financial instruments

Basic financial instruments are recognised at amortised cost. Other financial assets, including investments in

equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value,

which is normally the transaction price.

Such assets are subsequently carried at fair value and the changes in fair value are recognised in the income statement, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Taxation

Taxation for the year 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

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.

Rents received

Other income is measured at the fair value of the rents received or receivable.

3.	EMPLOYEES AND DIRECTORS

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

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

45,544

35,288

Amounts owed by group undertakings are interest free and repayable on demand.

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Accrued expenses

701

614

6.	SECURED DEBTS

Business Lending Residential Funding 2 Limited hold a fixed and floating charge over all the property or undertaking of the company.

7.	ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are Mr J J Gill and Mr D Gill by virtue of their shareholding in GPS Estates Limited, the ultimate parent company of the group. Copies of the accounts of GPS Estates Limited can be obtained from the registered office of 4 The Gateway, Blackthorn Place, Silsoe, Bedfordshire, MK45 4PZ.