IRIS Accounts Production v25.4.0.155 SC149025 Board of Directors Board of Directors 1.4.24 31.3.25 31.3.25 0 0 false true false false false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC149025 2024-03-31 SC149025 2025-03-31 SC149025 2024-04-01 2025-03-31 SC149025 2023-03-31 SC149025 2023-04-01 2024-03-31 SC149025 2024-03-31 SC149025 ns15:Scotland 2024-04-01 2025-03-31 SC149025 ns14:PoundSterling 2024-04-01 2025-03-31 SC149025 ns10:Director1 2024-04-01 2025-03-31 SC149025 ns10:Director2 2024-04-01 2025-03-31 SC149025 ns10:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC149025 ns10:Micro-entities 2024-04-01 2025-03-31 SC149025 ns10:AuditExemptWithAccountantsReport 2024-04-01 2025-03-31 SC149025 ns10:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 SC149025 ns10:FullAccounts 2024-04-01 2025-03-31 SC149025 ns5:CurrentFinancialInstruments 2025-03-31 SC149025 ns5:CurrentFinancialInstruments 2024-03-31 SC149025 ns10:RegisteredOffice 2024-04-01 2025-03-31 SC149025 1 ns10:Director1 2024-03-31 SC149025 1 ns10:Director1 2023-03-31 SC149025 1 ns10:Director1 2024-04-01 2025-03-31 SC149025 1 ns10:Director1 2023-04-01 2024-03-31 SC149025 1 ns10:Director1 2025-03-31 SC149025 1 ns10:Director1 2024-03-31 SC149025 ns10:Director2 2 2024-03-31 SC149025 ns10:Director2 2 2023-03-31 SC149025 ns10:Director2 2 2024-04-01 2025-03-31 SC149025 ns10:Director2 2 2023-04-01 2024-03-31 SC149025 ns10:Director2 2 2025-03-31 SC149025 ns10:Director2 2 2024-03-31

REGISTERED NUMBER: SC149025 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Granjock Limited

| Granjock Limited (Registered number: SC149025) |

Contents of the Financial Statements

for the Year Ended 31 March 2025

Page |

| Balance Sheet | 1 |

| Chartered Accountant's Report | 3 |

| Granjock Limited (Registered number: SC149025) |

Balance Sheet

31 March 2025

| 31.3.25 | 31.3.24 |

£ | £ | £ | £ |

FIXED ASSETS | 1,413,253 |  | 2,179,698 |  |

CURRENT ASSETS | 931,368 |  | 25,958 |  |

CREDITORS

Amounts falling due within one year | (70,697 | ) | (96,887 | ) |

NET CURRENT ASSETS/(LIABILITIES) | 860,671 |  | (70,929 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,273,924 |  | 2,108,769 |  |

CAPITAL AND RESERVES | 2,273,924 |  | 2,108,769 |  |

NOTES TO THE FINANCIAL STATEMENTS

1. | STATUTORY INFORMATION

| Granjock 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: | SC149025

| Registered office: | Granjock Ltd

| Ladywell House

| Kailzie

| Peebles

| Borders

| EH45 9HT

2. | AVERAGE NUMBER OF EMPLOYEES

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

3. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024:

| 31.3.25 |  | 31.3.24

£ | £ |

| Professor W A C McKelvey OBE

| Balance outstanding at start of year | (15,373 | ) | 2,600 |  |

| Amounts advanced | 45,999 |  | - |  |

| Amounts repaid | (3,933 | ) | (17,973 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 26,693 |  | (15,373 | ) |

| Granjock Limited (Registered number: SC149025) |

Balance Sheet - continued

31 March 2025

NOTES TO THE FINANCIAL STATEMENTS

3. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

| Mrs E A G Mckelvey

| Balance outstanding at start of year | (15,373 | ) | 2,600 |  |

| Amounts advanced | 15,999 |  | - |  |

| Amounts repaid | (3,933 | ) | (17,973 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (3,307 | ) | (15,373 | ) |

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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 18 July 2025 and were signed on its behalf by:

Professor W A C McKelvey OBE - Director

Mrs E A G Mckelvey - Director

Chartered Accountant's Report to the Board of Directors

on the Unaudited Financial Statements of

Granjock Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement is not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of Granjock Limited for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given me.

As a practising member of ICAS, I am subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the Board of Directors of Granjock Limited, as a body, in accordance with my terms of engagement. My work has been undertaken solely to prepare for your approval the financial statements of Granjock Limited and state those matters that I have agreed to state to the Board of Directors of Granjock Limited, as a body, in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for my work or for this report.

It is your duty to ensure that Granjock 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 Granjock Limited. You consider that Granjock Limited is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or a review of the financial statements of Granjock Limited. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.

Gall Robertson CA

Tweedside Park

Tweedbank

Galashiels

Selkirkshire

TD1 3TE

18 July 2025