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Gerco Interiors Limited

(formerly ROLLAND HARRIS LIMITED)

Registered Number
SC442438
(Scotland)

Unaudited Financial Statements for the Year ended
28 February 2023

Gerco Interiors Limited
Company Information
for the year from 1 March 2022 to 28 February 2023

Directors

Michael Anderson
Heather Anderson

Registered Address

1st Floor, Unit A, Aquarius Court Viking Way
Rosyth
Dunfermline
KY11 2DW

Registered Number

SC442438 (Scotland)
Gerco Interiors Limited
Balance Sheet as at
28 February 2023

Notes

2023

2022

£

£

£

£

Creditors amounts falling due within one year5(2,962)(2,397)
Net current assets (liabilities)(2,962)(2,397)
Total assets less current liabilities(2,962)(2,397)
Net assets(2,962)(2,397)
Capital and reserves
Called up share capital33
Profit and loss account(2,965)(2,400)
Shareholders' funds(2,962)(2,397)
The financial statements were approved and authorised for issue by the Board of Directors on 20 November 2023, and are signed on its behalf by:
Michael Anderson
Director
Registered Company No. SC442438
Gerco Interiors Limited
Notes to the Financial Statements
for the year ended 28 February 2023

1.Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Accounting policies
Taxation policy
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. A deferred tax asset of £468 relating to trading losses carried forward has not been recognised in these financial statements due to uncertainty of future trading profits.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Going concern
These financial statements have been prepared on a going concern basis despite the net liability position. The Company is currently not trading however the Directors have confirmed they will continue to support the business.
4.Employee information

20232022
Average number of employees during the year22
5.Creditors within one year

2023

2022

££
Trade creditors / trade payables57-
Other creditors2,4541,956
Accrued liabilities and deferred income451441
Total2,9622,397