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Registered Number: SC782509
Scotland
Abridged Accounts
for the year ended 30 September 2025
for
GC RAI LTD

GC Rai Ltd Contents Page For the year ended 30 September 2025
Statement of financial position | 1
Notes to the financial statements | 2

Registered Number: SC782509 GC Rai Ltd Statement of Financial Position As at 30 September 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Current assets |  |  |
Debtors |  | 4,591 |  | 11,065
Cash at bank and in hand |  | 2,448 |  | -
|  | 7,039 |  | 11,065
Creditors: amount falling due within one year |  | (7,007) |  | (7,802)
Net current assets |  | 32 |  | 3,263
Total assets less current liabilities |  | 32 |  | 3,263
Net assets |  | 32 |  | 3,263
Capital and reserves |  |  |
Called up share capital | 4 | 1 |  | 1
Profit and loss account |  | 31 |  | 3,262
Shareholders' funds |  | 32 |  | 3,263
For the year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006 the income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 15 January 2026 and were signed by:
------------------------------- Gordon Cook Director
1

GC Rai Ltd Notes to the Abridged Financial Statements For the year ended 30 September 2025
General Information GC Rai Ltd is a private company, limited by shares, registered in Scotland, registration number SC782509, registration address 327 Pilton Avenue, Edinburgh, EH5 2LB. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date. Tangible fixed assets 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:
Computer Equipment | 3% Straight Line
Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
3. | Tangible fixed assets
Cost or valuation | Computer Equipment |  | Total
| £ |  | £
At 01 October 2024 | - |  | -
Additions | 189 |  | 189
Disposals | (189) |  | (189)
At 30 September 2025 | - |  | -
Depreciation
At 01 October 2024 | - |  | -
Charge for year | - |  | -
On disposals | - |  | -
At 30 September 2025 | - |  | -
Net book values
Closing balance as at 30 September 2025 | - |  | -
Opening balance as at 01 October 2024 | - |  | -
4. | Share Capital
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
1 Class A share of £1.00 each | 1 |  | 1
| 1 |  | 1
2