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REGISTERED NUMBER: SC279556 (Scotland)




















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

GLENCARRON ENTERPRISES LIMITED

GLENCARRON ENTERPRISES LIMITED (REGISTERED NUMBER: SC279556)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2025




Page

Balance Sheet 1

Notes to the Financial Statements 3


GLENCARRON ENTERPRISES LIMITED (REGISTERED NUMBER: SC279556)

BALANCE SHEET
30 April 2025

30.4.25 30.4.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 361,668 243,865

CURRENT ASSETS
Debtors 5 38,420 38,395
Cash at bank 141,278 206,289
179,698 244,684
CREDITORS
Amounts falling due within one year 6 412,406 405,636
NET CURRENT LIABILITIES (232,708 ) (160,952 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

128,960

82,913

CREDITORS
Amounts falling due after more than one
year

7

42,429

-
NET ASSETS 86,531 82,913

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 86,529 82,911
86,531 82,913

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 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 Income Statement has not been delivered.

GLENCARRON ENTERPRISES LIMITED (REGISTERED NUMBER: SC279556)

BALANCE SHEET - continued
30 April 2025



The financial statements were approved by the director and authorised for issue on 14 August 2025 and were signed by:





J R B Hunter - Director


GLENCARRON ENTERPRISES LIMITED (REGISTERED NUMBER: SC279556)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 30 April 2025

1. STATUTORY INFORMATION

Glencarron Enterprises Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number: SC279556

Registered office: 22 Backbrae Street
Kilsyth
Glasgow
North Lanarkshire
G65 0NH

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 and revenue recognition
Turnover represents net invoiced sales of goods and services, excluding VAT. Revenue is recognised when goods and services are provided to the customer.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Motor vehicles - 25% on reducing balance

Financial instruments
The company only has basic financial assets and liabilities of a kind that qualify as basic financial instruments.

Basic financial instruments are initially recognised at transaction value and subsequently measured at their
settlement value.

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.

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 2 (2024 - 2 ) .

GLENCARRON ENTERPRISES LIMITED (REGISTERED NUMBER: SC279556)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 30 April 2025

4. TANGIBLE FIXED ASSETS
Motor
vehicles
£   
COST
At 1 May 2024 307,217
Additions 332,201
Disposals (132,500 )
At 30 April 2025 506,918
DEPRECIATION
At 1 May 2024 63,352
Charge for year 92,940
Eliminated on disposal (11,042 )
At 30 April 2025 145,250
NET BOOK VALUE
At 30 April 2025 361,668
At 30 April 2024 243,865

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£    £   
Trade debtors 38,420 38,395

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.25 30.4.24
£    £   
Other loans 9,802 20,450
Hire purchase contracts 15,086 -
Trade creditors 4,147 15,093
Social security and other taxes (414 ) 684
VAT 187 18,647
Directors' current accounts 380,681 347,847
Accrued expenses 2,917 2,915
412,406 405,636

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.25 30.4.24
£    £   
Hire purchase contracts 42,429 -