ACCOUNTS - Final Accounts preparation

Registered number: SC660172

GRAVEL ROCKS AGGREGATE LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

GRAVEL ROCKS AGGREGATE LTD

COMPANY INFORMATION

Director	Mr Graham Bow


Registered number	SC660172


Registered office	1 Drovers Road
	East Mains Indisutrial Estate
	Broxburn
	Scotland
	EH52 5ND


Accountants	EQ Accountants Limited
	Chartered Accountants
	Pentland House
	Saltire Centre
	Glenrothes
	Fife
	KY6 2AH

GRAVEL ROCKS AGGREGATE LTD

REGISTERED NUMBER: SC660172

STATEMENT OF FINANCIAL POSITION

AS AT 31 MARCH 2025

		2025		2024
		£		£


Current assets
Debtors: amounts falling due within one year	3	25		25
		25		25
Creditors: amounts falling due within one year	4	(3,000)		(3,000)
Net current liabilities			(2,975)		(2,975)
Total assets less current liabilities			(2,975)		(2,975)

Net liabilities			(2,975)		(2,975)

Capital and reserves
Called up share capital	5	1,000	1,000
Profit and loss account		(3,975)	(3,975)
		(2,975)	(2,975)

For the year ended 31 March 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 22 December 2025.

Mr Graham Bow

Director

The notes on pages 2 to 3 form part of these financial statements.

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GRAVEL ROCKS AGGREGATE LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

Gravel Rocks Aggregate Ltd is a private company, limited by shares, incorporated in Scotland with the registration number SC660172. The registered office is 1 Drovers Road, East Mains Industrial Estate, Broxburn, EH52 5ND.
The Company did not trade during the period.
The Company's functional and presentational currency is GBP.
The significant accounting policies applied in the preparation of these financial statements are set out below:

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

Debtors

					2025	2024
					£	£


Other debtors	25	25

4.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

	Amounts owed to group undertakings	3,000	3,000

5.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

1,000 (2024 - 1,000) Ordinary shares of £1.00 each	1,000	1,000

6.	Profit and loss account

The Company did not trade during the year and has made neither a profit nor a loss. No profit and loss
account has therefore been prepared.

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GRAVEL ROCKS AGGREGATE LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

7.	Controlling party

The Company is a wholly owned subsidiary of GC Concrete Limited. a company registered in Scotland.
From 9 July 2024, GMS Investments Limited, a company registered in Scotland, became the ultimate controlling party. The financial statements of the company are consolidated in the financial statements of GMS Investments Limited. These consolidated financial statements are available from its registered office, 6 Youngs Road, East Mains Industrial Estate, Broxburn, West Lothian, EH52 5LY.

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