Glimmer (pvt) Limited

	Registered number
	SC502468

	Glimmer (pvt) Limited
	Unaudited Accounts
	for the year ended
	31 July 2025

Glimmer (pvt) Limited Balance Sheet as at 31 July 2025
	Notes		2025 £		2024 £
Fixed assets
Intangible assets	3		26,288		52,004
Tangible assets	4		676,315		145,701
			702,603		197,705

Current assets
Stocks		6,000		6,000
Debtors	5	179,061		155,864
Cash at bank and in hand		515,258		221,764
		700,319		383,628

Creditors: amounts falling due within one year	6	(894,088)		(91,588)

Net current assets / (liabilities)			(193,769)		292,040

Total assets less current liabilities			508,834		489,745

Creditors: amounts falling due after more than one year	7		(317,343)		(360,788)

Provisions for liabilities			(0)		(0)

Accruals and deferred income			(2,150)		(18,150)

Total net assets (liabilities)			189,341		110,807

Capital and reserves
Called up share capital			100		100
Profit and loss account			189,241		110,707
Shareholders' funds			189,341		110,807

These accounts have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

For the year ending 31 July 2025 the company was entitled to exemption 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.

Signed on behalf of the board of directors

...............................

Dr M Arshad

Director

Approved by the board on 18 September 2025

Company Number: SC502468 (a Private Company Limited by Shares registered in Scotland)

Registered Office:

C/O Premier Accounting
9B Dalrymple Court
Kirkintilloch
Glasgow
G66 3AA
United Kingdom

1.	Accounting policies
	Basis of preparation of financial statements These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.

	Going concern basis
	The accounts have been prepared on the assumption that the company is able to carry on business as a going concern for the foreseeable future.

	Revenue recognition
	Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.

Tangible fixed assets depreciation policy

Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided, after taking account of any grants receivable, at rates calculated to write off the cost of fixed assets, less the estimated residual value, over their estimated useful lives.

Computer equipment	15% Reducing Balance
Fixtures & Fittings	15% Reducing Balance
Office equipment	33.3% Straight Line
Other	15% Reducing Balance
Plant & machinery	25% Reducing Balance

	Stocks
	Stocks are valued at the lower of cost and net realisable value after taking into account costs of completion and sale. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads. The amount of any write-down to net realisable value, and all losses of stock, are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down is recognised as a reduction in the amount of stock expensed in the period in which the reversal occurs.

Stocks

Stocks are valued at the lower of cost and net realisable value after taking into account costs of completion and sale. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads. The amount of any write-down to net realisable value, and all losses of stock, are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down is recognised as a reduction in the amount of stock expensed in the period in which the reversal occurs.

Employees
	2025	2024
Average number of employees during the period	12	17

Intangible fixed assets
	Goodwill	Total
Cost	£	£
At 1 August 2024	260,023	260,023
At 31 July 2025	260,023	260,023
Amortisation
At 1 August 2024	208,019	208,019
Provided during the period	25,716	25,716
At 31 July 2025	233,735	233,735
Net book value
At 31 July 2025	26,288	26,288
At 31 July 2024	52,004	52,004

Tangible fixed assets
	Computer equipment	Fixtures & Fittings	Land & buildings	Office equipment	Other	Plant & machinery	Total
Cost or valuation	£	£	£	£	£	£	£
At 1 August 2024	2,573	58,746	0	5,537	14,436	295,187	376,479
Additions	0	47,083	430,775	0	0	93,801	571,659
At 31 July 2025	2,573	105,829	430,775	5,537	14,436	388,988	948,138
Depreciation
At 1 August 2024	595	38,490	0	3,229	2,686	185,778	230,778
Charge for the period	277	9,449	0	1,330	1,648	28,341	41,045
At 31 July 2025	872	47,939	0	4,559	4,334	214,119	271,823
Net book value
At 31 July 2025	1,701	57,890	430,775	978	10,102	174,869	676,315
At 31 July 2024	1,978	20,256	0	2,308	11,750	109,409	145,701

Debtors
	2025	2024
	£	£
Amounts owed by group undertakings and participating interests	127,000	117,000
Other debtors	52,061	38,864
	179,061	155,864

Creditors: amounts falling due within one year
	2025	2024
	£	£
Bank Loans & Overdrafts	871,649	77,072
Taxation & social security	7,255	8,663
Other creditors	15,184	5,853
	894,088	91,588

Creditors: amounts falling due after one year
	2025	2024
	£	£
Bank Loans & overdrafts	317,343	360,788
	317,343	360,788