Company registration number SC344314 (Scotland)
GKM SOLUTIONS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
GKM SOLUTIONS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
GKM SOLUTIONS LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
53
221
Current assets
Debtors
5
-
0
297
Cash at bank and in hand
21,683
43,828
21,683
44,125
Creditors: amounts falling due within one year
6
(34)
(20,273)
Net current assets
21,649
23,852
Net assets
21,702
24,073
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
21,602
23,973
Total equity
21,702
24,073

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 18 December 2025 and are signed on its behalf by:
G Molloy
Director
Company registration number SC344314 (Scotland)
GKM SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 2 -
1
Accounting policies
Company information

Gkm Solutions Limited is a private company limited by shares incorporated in Scotland. The registered office is Macfarlane Gray House, Castlecraig Business Park, Springbank Road, Stirling, Stirlingshire, FK7 7WT.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and machinery
25% reducing balance
Computer equipment
25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.3
Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

1.4
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.5
Retirement benefits

The company operates a defined contribution plan for it's employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations. The contributions are recognised as an expense in the Statement of comprehensive income when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the company in independently administered funds.

GKM SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 3 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
4
Tangible fixed assets
Plant and machinery
Computer equipment
Total
£
£
£
Cost
At 1 July 2024 and 30 June 2025
92
827
919
Depreciation and impairment
At 1 July 2024
89
609
698
Depreciation charged in the year
1
167
168
At 30 June 2025
90
776
866
Carrying amount
At 30 June 2025
2
51
53
At 30 June 2024
3
218
221
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Prepayments and accrued income
-
0
297
GKM SOLUTIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
274
20,273
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
2025-06-30 2024-07-01 false false false 18 December 2025 CCH Software CCH Accounts Production 2025.300 No description of principal activity G Molloy I Molloy SC344314 2024-07-01 2025-06-30 SC344314 2025-06-30 SC344314 2024-06-30 SC344314 core:PlantMachinery 2025-06-30 SC344314 core:ComputerEquipment 2025-06-30 SC344314 core:PlantMachinery 2024-06-30 SC344314 core:ComputerEquipment 2024-06-30 SC344314 core:WithinOneYear 2025-06-30 SC344314 core:WithinOneYear 2024-06-30 SC344314 core:ShareCapital 2025-06-30 SC344314 core:ShareCapital 2024-06-30 SC344314 core:RetainedEarningsAccumulatedLosses 2025-06-30 SC344314 core:RetainedEarningsAccumulatedLosses 2024-06-30 SC344314 core:ShareCapitalOrdinaryShareClass1 2025-06-30 SC344314 core:ShareCapitalOrdinaryShareClass1 2024-06-30 SC344314 bus:Director1 2024-07-01 2025-06-30 SC344314 core:PlantMachinery 2024-07-01 2025-06-30 SC344314 core:ComputerEquipment 2024-07-01 2025-06-30 SC344314 2023-07-01 2024-06-30 SC344314 core:PlantMachinery 2024-06-30 SC344314 core:ComputerEquipment 2024-06-30 SC344314 2024-06-30 SC344314 core:CurrentFinancialInstruments 2025-06-30 SC344314 core:CurrentFinancialInstruments 2024-06-30 SC344314 bus:OrdinaryShareClass1 2024-07-01 2025-06-30 SC344314 bus:OrdinaryShareClass1 2025-06-30 SC344314 bus:OrdinaryShareClass1 2024-06-30 SC344314 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC344314 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC344314 bus:FRS102 2024-07-01 2025-06-30 SC344314 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 SC344314 bus:Director2 2024-07-01 2025-06-30 SC344314 bus:FullAccounts 2024-07-01 2025-06-30 xbrli:pure xbrli:shares iso4217:GBP