Gdi Lettings Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC686434

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		64,738		38,139

			64,738		38,139
CURRENT ASSETS
Cash at bank and in hand		1,926		2,311

		1,926		2,311
Creditors: Amounts Falling Due Within One Year	5	(51,385 )		(37,092 )

NET CURRENT ASSETS (LIABILITIES)			(49,459 )		(34,781 )

TOTAL ASSETS LESS CURRENT LIABILITIES			15,279		3,358

NET ASSETS			15,279		3,358

CAPITAL AND RESERVES
Called up share capital	6		2		2
Profit and Loss Account			15,277		3,356

SHAREHOLDERS' FUNDS			15,279		3,358

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Gdi Lettings Ltd

Balance Sheet (continued)

As At 21 January 2025

For the year ending 21 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Darren Illingworth

Director

30 September 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Gdi Lettings Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC686434 . The registered office is 73 Dunnikier Road, Kirkcaldy, KY1 2RL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	Not Depreciated
Motor Vehicles	25% Straight Line
Fixtures & Fittings	15% Straight Line

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

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Gdi Lettings Ltd

Notes to the Financial Statements (continued)

For The Year Ended 21 January 2025

4. Tangible Assets

	Land & Property
	Freehold	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 22 January 2024	-	9,000	41,040	50,040
Additions	25,000	-	11,770	36,770

As at 21 January 2025	25,000	9,000	52,810	86,810

Depreciation
As at 22 January 2024	-	4,500	7,401	11,901
Provided during the period	-	2,250	7,921	10,171

As at 21 January 2025	-	6,750	15,322	22,072

Net Book Value
As at 21 January 2025	25,000	2,250	37,488	64,738

As at 22 January 2024	-	4,500	33,639	38,139

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	3,310	-
Accruals and deferred income	480	480
Director's loan account	47,595	36,612

	51,385	37,092

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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