| Gordon Electrical Limited |
| Registered Number:SC297443 |
For the year ended 31 March 2025
Scotland
Unaudited Financial Statements
For the year ended 31 March 2025
Gordon Electrical Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
Gordon Electrical Limited
Statement of Financial Position
2024
2025
| Property, plant and equipment |
39,567
6,297
3
39,567
6,297
835
1,050
4
| Trade and other receivables |
66,125
120,495
5
76,394
| Cash and cash equivalents |
135,339
256,884
143,354
| Trade and other payables: amounts falling due within one |
| year |
(37,769)
(92,966)
6
105,585
163,918
Net current assets
| Total assets less current liabilities |
203,485
111,882
(9,892)
(1,196)
| Provisions for liabilities |
193,593
Net assets
110,686
100
100
193,493
110,586
193,593
110,686
Shareholders' funds
| For the year ended 31 March 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies. |
| 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 director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section |
| 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. |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
| These financial statements were approved and authorised for issue by the Board on 05 December 2025 and were signed by: |
| The notes form part of these financial statements |
1 of 4
For the year ended 31 March 2025
Gordon Electrical Limited
Notes to the Financial Statements
Statutory Information
| Gordon Electrical Limited is a private limited company, limited by shares, domiciled in Scotland, registration number |
| SC297443. |
37 Ochiltree
Dunblane
FK15 0DF
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial |
| Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the |
| Companies Act 2006. The financial statements have been prepared under the historical costs convention as |
| modified by the revaluation of certain assets. |
Goodwill
| Goodwill, being the amount paid in connection with the acquisition of a business is being amortised evenly over its estimated useful life of 15 years. |
Property, plant and equipment
| Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: |
Plant and Machinery
Computer Equipment
Motor Vehicles
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. |
| 2. Intangible fixed assets |
Goodwill
150,000
150,000
150,000
150,000
-
-
2 of 4
For the year ended 31 March 2025
Gordon Electrical Limited
Notes to the Financial Statements Continued
| 3. Property, plant and equipment |
Motor Vehicles
56,219
1,476
32,022
22,721
39,995
-
39,995
-
-
(13,653)
(15,306)
(28,959)
7,415
58,364
1,476
67,255
| Provision for depreciation and impairment |
49,922
1,121
26,080
22,721
Charge for year
4,295
355
3,940
-
(26,529)
-
(11,223)
(15,306)
27,688
1,476
18,797
7,415
-
39,567
-
39,567
-
5,942
355
6,297
2024
2025
1,050
835
| 5. Trade and other receivables |
2024
2025
111,102
60,940
9,393
5,185
66,125
120,495
| 6. Trade and other payables: amounts falling due within one year |
2024
2025
15,282
6,563
| Taxation and social security |
72,595
30,251
5,089
955
92,966
37,769
3 of 4
For the year ended 31 March 2025
Gordon Electrical Limited
Notes to the Financial Statements Continued
| 7. Average number of persons employed |
During the year the average number of employees was 8 (2024 : 8)
4 of 4