REGISTERED NUMBER: SC249153 (Scotland)

Financial Statements for the Year Ended 31 March 2025

for

GFR Investments Ltd.

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G A Robertson

F. Robertson

SECRETARY:

G A Robertson

REGISTERED OFFICE:

15 Fishers Green

Stirling

FK9 4PU

REGISTERED NUMBER:

SC249153 (Scotland)

ACCOUNTANTS:

GHG Smyth & Co. Limited

Mid Clevans

Clevans Road

Bridge of Weir

Renfrewshire

PA11 3HP

BANKERS:

Virgin Money

56 Murray Place

Stirling

FK8 2BX

SOLICITORS:

Kerr Stirling LLP

10 Albert Place

Stirling

FK8 2QL

FIXED ASSETS

Tangible assets

4

377

1

Investment property

5

270,000

270,000

270,377

270,001

CURRENT ASSETS

Debtors

3,559

6,935

Cash at bank

35,048

46,216

38,607

53,151

CREDITORS

Amounts falling due within one year

62,157

77,060

NET CURRENT LIABILITIES

(23,550

)

(23,909

)

TOTAL ASSETS LESS CURRENT LIABILITIES

246,827

246,092

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

246,727

245,992

SHAREHOLDERS' FUNDS

246,827

246,092

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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 December 2025 and were signed on its behalf by:

G A Robertson - Director

F. Robertson - Director

1.	STATUTORY INFORMATION

GFR Investments Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

15% on cost

Computer equipment

-

33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Rental income

Rental income is credited to the profit and loss account when received.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

52,122

Additions

560

At 31 March 2025

52,682

DEPRECIATION

At 1 April 2024

52,121

Charge for year

184

At 31 March 2025

52,305

NET BOOK VALUE

At 31 March 2025

377

At 31 March 2024

1

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

270,000

NET BOOK VALUE

At 31 March 2025

270,000

At 31 March 2024

270,000

The director considers the valuation at the company's year end to be an adequate reflection of its fair value.

6.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is G A Robertson.