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Company registration number: SC797877
GSM Contracts Limited
Unaudited filleted financial statements
28 February 2025
GSM Contracts Limited
Contents
Directors and other information
Accountants report
Statement of financial position and notes to the financial statements
GSM Contracts Limited
Directors and other information

| Directors | Gary Melvin
|  | Stuart McMann
| Company number | SC797877
| Registered office | 16-18 Weir Street
|  | Falkirk
|  | FK1 1RA
| Accountants | Barrie Scott & Co.
|  | 16-18 Weir Street
|  | Falkirk
|  | FK1 1RA

GSM Contracts Limited
Report to the board of directors on the preparation of the
unaudited statutory financial statements of GSM Contracts Limited
Period ended 28 February 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of GSM Contracts Limited for the period ended 28 February 2025 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/regulation-technical-resources/documents/framework-for-the-preparation -of-accounts-revised-june-2020.
This report is made solely to the board of directors of GSM Contracts Limited, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of GSM Contracts Limited and state those matters that we have agreed to state to the board of directors of GSM Contracts Limited as a body, in this report in accordance with the requirements of ICAS as detailed at https://www.icas.com/regulation-technical-resources/ documents/framework-for-the-preparation-of-accounts-revised-june-2020. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than GSM Contracts Limited and its board of directors as a body for our work or for this report.
It is your duty to ensure that GSM Contracts Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of GSM Contracts Limited. You consider that GSM Contracts Limited is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the financial statements of GSM Contracts Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Barrie Scott & Co.
Accountants & Tax Advisers
16-18 Weir Street
Falkirk
FK1 1RA
19 September 2025
GSM Contracts Limited
Statement of financial position
28 February 2025

|  |  | 28/02/25 |  |  |  |
|  |  | £ |  |  |  |
Fixed assets |  |  | 19,500 |  |  |  |
|  |  | _______ |  |  |  |
Current assets |  |  | 224,010 |  |  |  |
Creditors: amounts falling due within one year |  |  | ( 65,835) |  |  |  |
|  |  | _______ |  |  |  |
Net current assets |  |  | 158,175 |  |  |  |
|  |  | _______ |  |  |  |
Total assets less current liabilities |  |  | 177,675 |  |  |  |
Accruals and deferred income |  |  | ( 18,061) |  |  |  |
|  |  | _______ |  |  |  |
Net assets |  |  | 159,614 |  |  |  |
|  |  | _______ |  |  |  |
Capital and reserves |  |  | 159,614 |  |  |  |
|  |  | _______ |  |  |  |

Notes to the financial statements
GSM Contracts Limited
Period ended 28 February 2025
1. Employee numbers
The average number of persons employed by the company during the period amounted to 4
For the period ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsiblities:
- The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 11 July 2025 , and are signed on behalf of the board by:
Stuart McMann
Director
Company registration number: SC797877
The company is a private company limited by shares, registered in Scotland.