| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 30 April 2026 |
| for |
| G P H Systems Limited |
| REGISTERED NUMBER: |
| Unaudited Financial Statements for the Year Ended 30 April 2026 |
| for |
| G P H Systems Limited |
| G P H Systems Limited (Registered number: 03542401) |
| Contents of the Financial Statements |
| for the Year Ended 30 April 2026 |
| Page |
| Balance Sheet | 1 |
| Notes to the Financial Statements | 2 |
| G P H Systems Limited (Registered number: 03542401) |
| Balance Sheet |
| 30 April 2026 |
| 2026 | 2025 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Tangible assets | 4 |
| CURRENT ASSETS |
| Debtors | 5 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 6 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year | 7 | ( |
) | ( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital | 10 |
| Retained earnings | ( |
) |
| SHAREHOLDERS' FUNDS |
| 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 were approved by the Board of Directors and authorised for issue on |
| G P H Systems Limited (Registered number: 03542401) |
| Notes to the Financial Statements |
| for the Year Ended 30 April 2026 |
| 1. | STATUTORY INFORMATION |
| G P H Systems Limited is a |
| Registered number: |
| Registered office: |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Judgements |
| The preparation of the financial statements requires management to make judgements, estimates and |
| assumptions that affect the amounts reported. These estimates and judgements are continually reviewed |
| and are based on experience and other factors, including expectations of future events that are believed |
| to be reasonable under the circumstances. |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Revenue recognition |
| Turnover comprises the fair value of the consideration received or receivable for the provision of services |
| in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, |
| returns, rebates and discounts. |
| The company recognises revenue when: |
| The amount of revenue can be reliably measured; |
| it is probable that future economic benefits will flow to the entity; |
| and specific criteria have been met for each of the company's activities. |
| Tangible fixed assets |
| Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation |
| and subsequent accumulated impairment losses. |
| The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and |
| installation. |
| Depreciation |
| Depreciation is charged so as to write off the cost of assets, other than land and properties under |
| construction over their estimated useful lives, as follows: |
| Asset class - Depreciation method and rate |
| Motor vehicles - 25% Reducing balance |
| Furniture, fittings and equipment - 25% Reducing balance |
| Plant and machinery - 25% Reducing balance |
| G P H Systems Limited (Registered number: 03542401) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 April 2026 |
| 2. | ACCOUNTING POLICIES - continued |
| Taxation |
| The tax expense for the period comprises deferred tax. Tax is recognised in profit or loss, except that a |
| change attributable to an item of income or expense recognised as other comprehensive income is also |
| recognised directly in other comprehensive income. |
| The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or |
| substantively enacted by the reporting date in the countries where the company operates and generates |
| taxable income. |
| Deferred tax |
| Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported |
| in the financial statements. |
| Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be |
| recovered against the reversal of deferred tax liabilities or other future taxable profits. |
| Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted |
| by the reporting date and that are expected to apply to the reversal of the timing difference. |
| Pension costs and other post-retirement benefits |
| A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods. |
| Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment. |
| Trade debtors |
| Trade debtors are amounts due from customers for services performed in the ordinary course of |
| business. |
| Trade debtors are recognised at the transaction price. |
| Trade debtors are reviewed for bad debts on an annual basis. Any adjustment is made accordingly |
| through the profit and loss account. |
| Cash and cash equivalents |
| Cash and cash equivalents comprise cash on hand and call deposits. |
| Trade creditors |
| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary |
| course of business from suppliers. Accounts payable are classified as current liabilities if the company |
| does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor |
| for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for |
| at least twelve months after the reporting date, they are presented as non-current liabilities. |
| Trade creditors are recognised at the transaction price. |
| Share capital |
| Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or |
| other resources received or receivable, net of the direct costs of issuing the equity instruments. If |
| payment is deferred and the time value of money is material, the initial measurement is on a present |
| value basis. |
| Dividends |
| Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements |
| in the reporting period in which the dividends are declared. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| G P H Systems Limited (Registered number: 03542401) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 April 2026 |
| 4. | TANGIBLE FIXED ASSETS |
| Plant and |
| machinery |
| etc |
| £ |
| COST |
| At 1 May 2025 |
| Additions |
| Disposals | ( |
) |
| At 30 April 2026 |
| DEPRECIATION |
| At 1 May 2025 |
| Charge for year |
| Eliminated on disposal | ( |
) |
| At 30 April 2026 |
| NET BOOK VALUE |
| At 30 April 2026 |
| At 30 April 2025 |
| 5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Bank loans and overdrafts (see note 8) |
| Trade creditors |
| Taxation and social security |
| Other creditors |
| 7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2026 | 2025 |
| £ | £ |
| Bank loans (see note 8) |
| 8. | LOANS |
| An analysis of the maturity of loans is given below: |
| 2026 | 2025 |
| £ | £ |
| Amounts falling due within one year or on demand: |
| Bank loans under 1 year |
| G P H Systems Limited (Registered number: 03542401) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 April 2026 |
| 8. | LOANS - continued |
| 2026 | 2025 |
| £ | £ |
| Amounts falling due between one and two years: |
| Bank loans over 1 year |
| 9. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 2026 | 2025 |
| £ | £ |
| Bank loans |
| Also included within bank loans and overdrafts due under one year is £6,112 (2025: £5,972) and over one |
| year is £18,478 (2025: £23,846) relating to a loan acquired under the Bounce Back Loan Scheme (BBLS) which is managed by the British Business Bank on behalf of, and with the financial backing of, the |
| Secretary of State for Business, Energy and Industrial Strategy. |
| 10. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2026 | 2025 |
| value: | £ | £ |
| Ordinary Shares | £1 | 100 | 100 |
| 11. | RELATED PARTY NOTE |
| The following advances and credits to directors subsisted during the years ended 30 April 2026 and 30 April 2025: |
| 2026 | 2025 |
| £ | £ |
| Balance outstanding at start of year | ( |
) | ( |
) |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year | ( |
) |
| This loan is provided interest free and is repaid within 9 months of the financial year end. |
| 12. | ULTIMATE CONTROLLING PARTY |
| The controlling party is Mr Gavin Paul Habershon. |
| By virtue of his shareholding. |