GPML CONSTRUCTION LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08936219

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		22,148		24,675

			22,148		24,675
CURRENT ASSETS
Stocks	5	805,110		822,004
Debtors	6	10,050,993		5,205,756
Cash at bank and in hand		101,745		155,386

		10,957,848		6,183,146
Creditors: Amounts Falling Due Within One Year	7	(9,944,763 )		(4,915,456 )

NET CURRENT ASSETS (LIABILITIES)			1,013,085		1,267,690

TOTAL ASSETS LESS CURRENT LIABILITIES			1,035,233		1,292,365

Creditors: Amounts Falling Due After More Than One Year	8		(1,106,541 )		(1,400,232 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(5,537 )		(6,169 )

NET LIABILITIES			(76,845 )		(114,036 )

CAPITAL AND RESERVES
Called up share capital	9		10		10
Profit and Loss Account			(76,855 )		(114,046 )

SHAREHOLDERS' FUNDS			(76,845)		(114,036)

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GPML CONSTRUCTION LIMITED

Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Lee Phelps

Director

02/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

GPML CONSTRUCTION LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 08936219 . The registered office is Unit 21 Bybow Farm, Orchard Way, Wilmington, Kent, DA2 7ER.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15% WDV
Fixtures & Fittings	15% WDV
Computer Equipment	15% WDV

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

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.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

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GPML CONSTRUCTION LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 4)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 October 2024	41,830	16,262	3,798	61,890
Additions	-	-	1,382	1,382

As at 30 September 2025	41,830	16,262	5,180	63,272

Depreciation
As at 1 October 2024	22,484	12,931	1,800	37,215
Provided during the period	-	-	3,909	3,909

As at 30 September 2025	22,484	12,931	5,709	41,124

Net Book Value
As at 30 September 2025	19,346	3,331	(529 )	22,148

As at 1 October 2024	19,346	3,331	1,998	24,675

5. Stocks

	2025	2024
	£	£
Work in progress	805,110	822,004

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	8,996,444	4,672,148
Other debtors	111,558	1,200
Inter company account	138,281	1,036
VAT	25,670	23,427
Directors' loan accounts	640,672	397,587

	9,912,625	5,095,398
Due after more than one year
Corporation tax recoverable assets	138,368	110,358

	10,050,993	5,205,756

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GPML CONSTRUCTION LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 30 September 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1,200,037	716,945
Bank loans and overdrafts	5,514	5,514
Corporation tax	211,544	107,698
Other taxes and social security	285,628	96,308
Other creditors	89,635	39,292
Inter-company account	8,152,405	3,949,699

	9,944,763	4,915,456

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	20,218	25,732
Other loans	1,086,323	1,374,500

	1,106,541	1,400,232

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	10	10

10. Related Party Transactions

Included in the Other Debtors are the following amounts owed from the following companies, all of which are under the control of the director Mr L Phelps. No repayment terms have been set and no interest is to be charged.

-GPML Holdings Ltd - £ (2024 - £276)

-GPML High Halden Ltd - £ (2024 - £539)

-GPML Property Holdings Ltd - £ (2024 - £221)

Included in the Other Debtors is an amount owed from the company director Mr L Phelps totalling £640,672 (2024 - £397,587), no interest is to be charged.

Included in the Other Creditors are the following amounts owed to the following companies, all of which are under the control of the director Mr L Phelps. No repayment terms have been set and no interest is to be charged.

-GPML Property Services Ltd - £ (2024 - £3,840,438)

-GPML North Farm Road Ltd - £ (2024 - £13,369)

-GPML Ethelbert Crescent Ltd - £ (2024 - £93,976)

-GPML Property Management Ltd - £ (2024 - £1,916)

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