Acorah Software Products - Accounts Production 16.8.310 false true false 12 January 2024 31 January 2025 31 January 2025 SC794964 Mr Grant Gibson Mrs Carol Gibson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC794964 2024-01-11 SC794964 2025-01-31 SC794964 2024-01-12 2025-01-31 SC794964 frs-core:ComputerEquipment 2025-01-31 SC794964 frs-core:ComputerEquipment 2024-01-12 2025-01-31 SC794964 frs-core:ComputerEquipment 2024-01-11 SC794964 frs-core:MotorVehicles 2025-01-31 SC794964 frs-core:MotorVehicles 2024-01-12 2025-01-31 SC794964 frs-core:MotorVehicles 2024-01-11 SC794964 frs-core:ShareCapital 2025-01-31 SC794964 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 SC794964 frs-bus:PrivateLimitedCompanyLtd 2024-01-12 2025-01-31 SC794964 frs-bus:FilletedAccounts 2024-01-12 2025-01-31 SC794964 frs-bus:SmallEntities 2024-01-12 2025-01-31 SC794964 frs-bus:AuditExempt-NoAccountantsReport 2024-01-12 2025-01-31 SC794964 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-12 2025-01-31 SC794964 frs-bus:Director1 2024-01-12 2025-01-31 SC794964 frs-bus:Director2 2024-01-12 2025-01-31 SC794964 frs-countries:Scotland 2024-01-12 2025-01-31
Registered number: SC794964
Gibson Brothers Ltd
Unaudited Financial Statements
For the Period 12 January 2024 to 31 January 2025
M Squared Accountants Ltd
Gibson Brothers Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
Gibson Brothers Ltd
Balance Sheet
As At 31 January 2025
Balance Sheet
Registered number: SC794964

| 31 January 2025
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 22,724
Investment Properties | 5 |  | 46,860
|  |  | 69,584
CURRENT ASSETS
Debtors | 6 | 955 |
Cash at bank and in hand |  | 39 |
|  | 994 |
Creditors: Amounts Falling Due Within One Year | 7 | (86,097 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (85,103 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (15,519 )
NET LIABILITIES |  |  | (15,519 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 200
Profit and Loss Account |  |  | (15,719 )
SHAREHOLDERS' FUNDS |  |  | (15,519)

For the period ending 31 January 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr Grant Gibson Director
12/01/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Gibson Brothers Ltd
Notes to the Financial Statements
For the Period 12 January 2024 to 31 January 2025
Notes to the Financial Statements
1. General Information
Gibson Brothers Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC794964 . The registered office is 11 Seamount Court , Aberdeen, AB25 1DQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles | 25% Reducing Balance
Computer Equipment | 33% Straight Line

2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
4. Tangible Assets

| Motor Vehicles | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 12 January 2024 | - | - | -
Additions | 25,200 | 750 | 25,950
As at 31 January 2025 | 25,200 | 750 | 25,950
Depreciation
As at 12 January 2024 | - | - | -
Provided during the period | 3,226 | - | 3,226
As at 31 January 2025 | 3,226 | - | 3,226
Net Book Value
As at 31 January 2025 | 21,974 | 750 | 22,724
As at 12 January 2024 | - | - | -

5. Investment Property

| 31 January 2025
--- | ---
| £
Fair Value
As at 12 January 2024 | -
Additions | 46,860
As at 31 January 2025 | 46,860

Page 2
Page 3
Gibson Brothers Ltd
Notes to the Financial Statements (continued)
For the Period 12 January 2024 to 31 January 2025
6. Debtors

| 31 January 2025
--- | ---
| £
Due within one year
Other debtors | 955

7. Creditors: Amounts Falling Due Within One Year

| 31 January 2025
--- | ---
| £
Other creditors | 86,097

8. Share Capital

| 31 January 2025
--- | ---
| £
Allotted, Called up and fully paid | 200

Page 3