REGISTERED NUMBER: 03166903 (England and Wales)

GPL CONSTRUCTION SERVICES LTD.

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr G Lewis

Mr R Streets

REGISTERED OFFICE:

10 Military Road

Ramsgate

CT11 9LG

REGISTERED NUMBER:

03166903 (England and Wales)

ACCOUNTANTS:

Spurling Cannon

Chartered Certified Accountants

424 Margate Road

Westwood

Ramsgate

Kent

CT12 6SJ

FIXED ASSETS

Tangible assets

4

2,217

2,955

CURRENT ASSETS

Stocks

2,350

5,750

Debtors

5

97,782

61,831

Cash at bank

49,257

61,805

149,389

129,386

CREDITORS

Amounts falling due within one year

6

104,761

84,485

NET CURRENT ASSETS

44,628

44,901

TOTAL ASSETS LESS CURRENT LIABILITIES

46,845

47,856

CREDITORS

Amounts falling due after more than one year

7

17,129

22,685

NET ASSETS

29,716

25,171

CAPITAL AND RESERVES

Called up share capital

8

2,101

2,100

Retained earnings

27,615

23,071

SHAREHOLDERS' FUNDS

29,716

25,171

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 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 22 October 2026 and were signed on its behalf by:

Mr G Lewis - Director

1.	STATUTORY INFORMATION

Gpl Construction Services Ltd. 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.

Plant and machinery

-

25% on reducing balance

Fixture & Fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

Straight line over 3 years

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2025 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Fixture &

Motor

Computer

machinery

Fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 May 2025

and 30 April 2026

24,055

17,430

9,084

8,373

58,942

DEPRECIATION

At 1 May 2025

22,246

17,193

8,175

8,373

55,987

Charge for year

452

59

227

-

738

At 30 April 2026

22,698

17,252

8,402

8,373

56,725

NET BOOK VALUE

At 30 April 2026

1,357

178

682

-

2,217

At 30 April 2025

1,809

237

909

-

2,955

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

62,235

15,204

Other debtors

35,547

46,627

97,782

61,831

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

5,556

5,556

Trade creditors

-

3,695

Taxation and social security

55,783

43,101

Other creditors

43,422

32,133

104,761

84,485

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

17,129

22,685

8.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

2026

2025

value:

£

£

2,100

Share capital 1

£1

2,101

2,100

9.	RELATED PARTY DISCLOSURES

During the year a loan was made available from GPL Construction Services Ltd to Riga (Uk) Ltd. The loan is repayable on demand and no interest has been charged. At the year end the balance of the loan totalled £21,384.

During the year a loan was made available from GPL Construction Services Ltd to GPL Consultancy CI Ltd. The loan is repayable on demand and no interest has been charged. At the year end the balance of the loan totalled £9,078.

During the year a loan was made available from Elm Imports Ltd to GPL Construction Services Ltd. The loan is repayable on demand and no interest has been charged. At the year end the balance of the loan totalled £5,500.

During the year a loan was made available from GPL Flooring CI Ltd to GPL Construction Services Ltd. The loan is repayable on demand and no interest has been charged. At the year end the balance of the loan totalled £405.