REGISTERED NUMBER: 07811010 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

GP CONSTRUCTION (CAMBRIDGE) LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S D Grigg-Pettitt

REGISTERED OFFICE:

The Orchard

148-150 High Street

Linton

Cambridge

Cambridgeshire

CB21 4JT

REGISTERED NUMBER:

07811010 (England and Wales)

ACCOUNTANTS:

TC Group

1st Floor

5-7 Portugal Place

Cambridge

Cambridgeshire

CB5 8AF

FIXED ASSETS

Tangible assets

5

56,792

23,766

CURRENT ASSETS

Stocks

57,187

81,443

Debtors

6

138,798

132,815

Cash and cash equivalents

80,620

106,324

276,605

320,582

CREDITORS

Amounts falling due within one year

7

(333,153

)

(301,510

)

NET CURRENT (LIABILITIES)/ASSETS

(56,548

)

19,072

TOTAL ASSETS LESS CURRENT LIABILITIES

244

42,838

CREDITORS

Amounts falling due after more than one year

8

-

(30,024

)

NET ASSETS

244

12,814

CAPITAL AND RESERVES

Called up share capital

10

5

5

Retained earnings

239

12,809

SHAREHOLDERS' FUNDS

244

12,814

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 Profit and loss account has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 October 2026 and were signed by:

S D Grigg-Pettitt - Director

1.	STATUTORY INFORMATION

GP Construction (Cambridge) 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.

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

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales of construction work carried out, excluding value added tax.

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

-

15% on cost

Motor vehicles

-

20% on cost

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.

Financial instruments

Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

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 the profit and loss account over the relevant period. The capital element of the future payments is treated as a liability.

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

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

145,219

Additions

63,350

Disposals

(39,937

)

At 31 October 2025

168,632

DEPRECIATION

At 1 November 2024

121,453

Charge for year

20,642

Eliminated on disposal

(30,255

)

At 31 October 2025

111,840

NET BOOK VALUE

At 31 October 2025

56,792

At 31 October 2024

23,766

Included within fixed assets is £Nil (2024: £14,901) which relates to assets held under hire purchase.

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

130,985

126,702

Other debtors

7,813

6,113

138,798

132,815

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

29,238

54,563

Hire purchase contracts

4,840

2,960

Trade creditors

59,783

75,012

Amounts owed to group undertakings

77,390

101,810

Taxation and social security

123,611

60,665

Other creditors

38,291

6,500

333,153

301,510

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

29,238

Hire purchase contracts

-

786

-

30,024

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

4,840

3,746

Liabilities held under hire purchase agreements are secured against the asset to which they relate.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

1

Ordinary A

£1

1

1

1

Ordinary B

£1

1

1

1

Ordinary C

£1

1

1

5

5