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REGISTERED NUMBER: SC558425 (Scotland)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

GAH PUBLISHING LIMITED

GAH PUBLISHING LIMITED (REGISTERED NUMBER: SC558425)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


GAH PUBLISHING LIMITED

Company Information
for the Year Ended 31 March 2025







DIRECTORS: Ms H C Douglas
G J Reavely
Miss A Pellicci





SECRETARY: G J Reavely





REGISTERED OFFICE: 96 Craigleith Hill Crescent
Edinburgh
EH4 2JP





REGISTERED NUMBER: SC558425 (Scotland)





ACCOUNTANTS: Thomson Currie Accountancy Limited
Chartered Accountants
7 Pickering House
Netherton Road
Wishaw
ML2 0EQ

GAH PUBLISHING LIMITED (REGISTERED NUMBER: SC558425)

Abridged Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 100 150
Tangible assets 5 1,361 1,573
1,461 1,723

CURRENT ASSETS
Debtors 77,348 98,063
Cash at bank 84,260 53,119
161,608 151,182
CREDITORS
Amounts falling due within one year 84,454 73,434
NET CURRENT ASSETS 77,154 77,748
TOTAL ASSETS LESS CURRENT
LIABILITIES

78,615

79,471

CREDITORS
Amounts falling due after more than one
year

6

(25,799

)

(32,117

)

PROVISIONS FOR LIABILITIES (333 ) (379 )
NET ASSETS 52,483 46,975

CAPITAL AND RESERVES
Called up share capital 7 120 120
Retained earnings 52,363 46,855
SHAREHOLDERS' FUNDS 52,483 46,975

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

GAH PUBLISHING LIMITED (REGISTERED NUMBER: SC558425)

Abridged Balance Sheet - continued
31 March 2025


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 Board of Directors and authorised for issue on 24 June 2025 and were signed on its behalf by:




Miss A Pellicci - Director Ms H C Douglas - Director




G J Reavely - Director


GAH PUBLISHING LIMITED (REGISTERED NUMBER: SC558425)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

GAH PUBLISHING LIMITED is a private company, limited by shares , registered in Scotland. 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 consideration received or receivable, excluding value added tax. Turnover from the sale of goods is recognised at the date of sale, and turnover from the provision of services is recognised on completion of the service.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 20% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

3. EMPLOYEES AND DIRECTORS

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

GAH PUBLISHING LIMITED (REGISTERED NUMBER: SC558425)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2024
and 31 March 2025 500
AMORTISATION
At 1 April 2024 350
Amortisation for year 50
At 31 March 2025 400
NET BOOK VALUE

At 31 March 2025 100
At 31 March 2024 150

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2024 1,843
Additions 188
Disposals (192 )
At 31 March 2025 1,839
DEPRECIATION
At 1 April 2024 270
Charge for year 330
Eliminated on disposal (122 )
At 31 March 2025 478
NET BOOK VALUE
At 31 March 2025 1,361
At 31 March 2024 1,573

6. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE
YEARS
31.3.25 31.3.24
£    £   
Repayable by instalments
Bank loans 527 6,845

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
120 Ordinary £1 120 120

GAH PUBLISHING LIMITED (REGISTERED NUMBER: SC558425)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

8. ULTIMATE CONTROLLING PARTY

The company is controlled by its directors.