| Registered Number:SC310102 |
For the year ended 31 March 2025
Scotland
Unaudited Financial Statements
For the year ended 31 March 2025
G J Anderson Limited
Contents Page
1
Statement of Financial Position
2 to 5
Notes to the Financial Statements
G J Anderson Limited
Statement of Financial Position
2024
2025
| Property, plant and equipment |
34,838
43,092
3
34,838
43,092
11,063
11,240
4
| Trade and other receivables |
932
932
5
227,362
| Cash and cash equivalents |
232,245
244,417
239,357
| Trade and other payables: amounts falling due within one year |
(53,549)
(55,585)
6
185,808
188,832
Net current assets
| Total assets less current liabilities |
223,670
228,900
| Trade and other payables: amounts falling due after more than one |
| year |
(29,727)
(16,938)
7
206,732
Net assets
199,173
1
1
206,731
199,172
206,732
199,173
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. |
| Mrs Jacquline Susan Anderson Director |
| These financial statements were approved and authorised for issue by the Board on 30 December 2025 and were signed by: |
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For the year ended 31 March 2025
G J Anderson Limited
Statement of Financial Position Continued
| The notes form part of these financial statements |
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For the year ended 31 March 2025
G J Anderson Limited
Notes to the Financial Statements
Statutory Information
| G J Anderson Limited is a private limited company, limited by shares, domiciled in Scotland, registration number SC310102. |
27 Glasgow Road
Dennyloanhead
Bonnybridge
FK4 1QS
| 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. |
Revenue recognition
| Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. |
Goodwill
| Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of 10 years. |
Property, plant and equipment
| Tangible fixed assets, 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
Motor vehicles
Fixtures and fittings
Inventories
| Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. |
Hire purchase and leasing commitments
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Pension costs and other post-retirement benefits
| The company operates a defined contribution pension scheme for the benefit of its directors/and employees. Contributions payable are charged to the profit and loss account in the period in which they are payable. |
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For the year ended 31 March 2025
G J Anderson Limited
Notes to the Financial Statements Continued
| 2. Intangible fixed assets |
Goodwill
67,150
67,150
67,150
67,150
-
-
| 3. Property, plant and equipment |
Motor vehicles
95,097
58,695
16,551
19,851
50
50
-
-
19,851
16,551
58,745
95,147
| Provision for depreciation and impairment |
52,005
37,763
2,063
12,179
Charge for year
8,304
3,148
3,622
1,534
60,309
40,911
5,685
13,713
6,138
10,866
17,834
34,838
7,672
14,488
20,932
43,092
2024
2025
11,240
11,063
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For the year ended 31 March 2025
G J Anderson Limited
Notes to the Financial Statements Continued
| 5. Trade and other receivables |
2024
2025
932
932
| 6. Trade and other payables: amounts falling due within one year |
2024
2025
1,004
1,107
| Taxation and social security |
41,316
39,162
13,265
13,280
55,585
53,549
| 7. Trade and other payables: amounts falling due after more than one year |
2024
2025
16,438
29,227
500
500
16,938
29,727
| 8. Average number of persons employed |
During the year the average number of employees was 17 (2024 : 17)
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