IRIS Accounts Production v25.1.4.42 SC533713 Board of Directors 1.5.24 30.4.25 30.4.25 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC5337132024-04-30SC5337132025-04-30SC5337132024-05-012025-04-30SC5337132023-04-30SC5337132023-05-012024-04-30SC5337132024-04-30SC533713ns15:Scotland2024-05-012025-04-30SC533713ns14:PoundSterling2024-05-012025-04-30SC533713ns10:Director12024-05-012025-04-30SC533713ns10:PrivateLimitedCompanyLtd2024-05-012025-04-30SC533713ns10:SmallEntities2024-05-012025-04-30SC533713ns10:AuditExempt-NoAccountantsReport2024-05-012025-04-30SC533713ns10:SmallCompaniesRegimeForDirectorsReport2024-05-012025-04-30SC533713ns10:SmallCompaniesRegimeForAccounts2024-05-012025-04-30SC533713ns10:FullAccounts2024-05-012025-04-30SC533713ns10:Director22024-05-012025-04-30SC533713ns10:RegisteredOffice2024-05-012025-04-30SC533713ns5:CurrentFinancialInstruments2025-04-30SC533713ns5:CurrentFinancialInstruments2024-04-30SC533713ns5:ShareCapital2025-04-30SC533713ns5:ShareCapital2024-04-30SC533713ns5:RetainedEarningsAccumulatedLosses2025-04-30SC533713ns5:RetainedEarningsAccumulatedLosses2024-04-30SC533713ns5:ComputerEquipment2024-05-012025-04-30SC533713ns5:ComputerEquipment2024-04-30SC533713ns5:ComputerEquipment2025-04-30SC533713ns5:ComputerEquipment2024-04-30SC533713ns5:WithinOneYearns5:CurrentFinancialInstruments2025-04-30SC533713ns5:WithinOneYearns5:CurrentFinancialInstruments2024-04-30SC5337131ns10:Director12024-04-30SC5337131ns10:Director12023-04-30SC5337131ns10:Director12024-05-012025-04-30SC5337131ns10:Director12023-05-012024-04-30SC5337131ns10:Director12025-04-30SC5337131ns10:Director12024-04-30
REGISTERED NUMBER: SC533713 (Scotland)















Unaudited Financial Statements

for the Year Ended 30 April 2025

for

Gordian Enterprises Limited

Gordian Enterprises Limited (Registered number: SC533713)






Contents of the Financial Statements
for the Year Ended 30 April 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Gordian Enterprises Limited

Company Information
for the Year Ended 30 April 2025







DIRECTORS: Mr A Dickenson
Mrs D Dickenson





REGISTERED OFFICE: 29 Craigour Avenue
Torphins
Banchory
Kincardineshire
AB31 4JA





REGISTERED NUMBER: SC533713 (Scotland)





ACCOUNTANTS: SBP
Accountants
42 Queens Road
Aberdeen
AB15 4YE

Gordian Enterprises Limited (Registered number: SC533713)

Statement of Financial Position
30 April 2025

30.4.25 30.4.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 644 953

CURRENT ASSETS
Debtors 5 194 188
Cash at bank 16,996 35,266
17,190 35,454
CREDITORS
Amounts falling due within one year 6 13,107 14,448
NET CURRENT ASSETS 4,083 21,006
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,727

21,959

PROVISIONS FOR LIABILITIES 122 181
NET ASSETS 4,605 21,778

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 4,603 21,776
4,605 21,778

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

Gordian Enterprises Limited (Registered number: SC533713)

Statement of Financial Position - continued
30 April 2025


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 June 2025 and were signed on its behalf by:





Mr A Dickenson - Director


Gordian Enterprises Limited (Registered number: SC533713)

Notes to the Financial Statements
for the Year Ended 30 April 2025

1. STATUTORY INFORMATION

Gordian Enterprises 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 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.
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 2 (2024 - 2 ) .

Gordian Enterprises Limited (Registered number: SC533713)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 May 2024 5,203
Additions 578
Disposals (349 )
At 30 April 2025 5,432
DEPRECIATION
At 1 May 2024 4,250
Charge for year 887
Eliminated on disposal (349 )
At 30 April 2025 4,788
NET BOOK VALUE
At 30 April 2025 644
At 30 April 2024 953

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£    £   
Other debtors 194 188

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£    £   
Taxation and social security 956 4,556
Other creditors 12,151 9,892
13,107 14,448

7. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024:

30.4.25 30.4.24
£    £   
Mr A Dickenson
Balance outstanding at start of year (8,264 ) (12,475 )
Amounts advanced 9,614 15,975
Amounts repaid (11,701 ) (11,764 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (10,351 ) (8,264 )

Gordian Enterprises Limited (Registered number: SC533713)

Notes to the Financial Statements - continued
for the Year Ended 30 April 2025

8. ULTIMATE CONTROLLING PARTY

The ultimate controlling parties are Mr A Dickenson & Mrs D Dickenson by virtue of each owning 50% of the issued share capital.