IRIS Accounts Production v25.4.12.37 SC463818 Board of Directors 1.12.24 30.11.25 30.11.25 No description of principal activity 0 0 false true false false true true iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC463818 2024-11-30 SC463818 2025-11-30 SC463818 2024-12-01 2025-11-30 SC463818 2023-11-30 SC463818 2023-12-01 2024-11-30 SC463818 2024-11-30 SC463818 ns15:Scotland 2024-12-01 2025-11-30 SC463818 ns14:PoundSterling 2024-12-01 2025-11-30 SC463818 ns10:Director1 2024-12-01 2025-11-30 SC463818 ns10:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC463818 ns10:SmallEntities 2024-12-01 2025-11-30 SC463818 ns10:AuditExemptWithAccountantsReport 2024-12-01 2025-11-30 SC463818 ns10:SmallCompaniesRegimeForDirectorsReport 2024-12-01 2025-11-30 SC463818 ns10:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 SC463818 ns10:FullAccounts 2024-12-01 2025-11-30 SC463818 ns10:Director2 2024-12-01 2025-11-30 SC463818 ns10:RegisteredOffice 2024-12-01 2025-11-30 SC463818 ns5:CurrentFinancialInstruments 2025-11-30 SC463818 ns5:CurrentFinancialInstruments 2024-11-30 SC463818 ns5:ShareCapital 2025-11-30 SC463818 ns5:ShareCapital 2024-11-30 SC463818 ns5:RetainedEarningsAccumulatedLosses 2025-11-30 SC463818 ns5:RetainedEarningsAccumulatedLosses 2024-11-30 SC463818 ns5:PlantMachinery 2024-11-30 SC463818 ns5:PlantMachinery 2025-11-30

REGISTERED NUMBER: SC463818 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

GALLOWAY AERIAL SURVEYS LIMITED

GALLOWAY AERIAL SURVEYS LIMITED (REGISTERED NUMBER: SC463818) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Chartered Accountants' Report | 4 |

| GALLOWAY AERIAL SURVEYS LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 NOVEMBER 2025

| DIRECTORS: | Miss K L Riddick

| K C Riddick

| REGISTERED OFFICE: | 17/19 Main Street

| Haugh of Urr

| CASTLE DOUGLAS

| DG7 3YA

| REGISTERED NUMBER: | SC463818 (Scotland)

| ACCOUNTANTS: | Bell Ogilvy

| Chartered Accountants

| 36 King Street

| Castle Douglas

| Dumfries & Galloway

| DG7 1AF

GALLOWAY AERIAL SURVEYS LIMITED (REGISTERED NUMBER: SC463818) |

BALANCE SHEET

30 NOVEMBER 2025

| 2025 |  | 2024

| Notes | £ | £ |

CREDITORS

Amounts falling due within one year | 5 | 5,935 |  | 5,587 |  |

NET CURRENT LIABILITIES | (5,935 | ) | (5,587 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (5,935 | ) | (5,587 | ) |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained loss | (5,937 | ) | (5,589 | ) |

SHAREHOLDERS' FUNDS | (5,935 | ) | (5,587 | ) |

The company is entitled to exemption from audit under Section 480 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps 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 Sections 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.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 12 December 2025 and were signed on its behalf by:

Miss K L Riddick - Director

GALLOWAY AERIAL SURVEYS LIMITED (REGISTERED NUMBER: SC463818) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1. | STATUTORY INFORMATION

| Galloway Aerial Surveys Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| BASIS OF PREPARING THE FINANCIAL STATEMENTS

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| TANGIBLE FIXED ASSETS

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant & machinery - 25% straight line

| Computer equipment - 33% straight line

| REVENUE RECOGNITION

| In accordance with the principle of revenue recognition, income is recognised as the right to consideration through performance of contractual obligations and is included in the financial statements when the company is legally entitled to the income.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was NIL (2024 - NIL).

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 December 2024

| and 30 November 2025 | 3,993 |  |

| DEPRECIATION

| At 1 December 2024

| and 30 November 2025 | 3,993 |  |

| NET BOOK VALUE

| At 30 November 2025 | - |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Other creditors | 5,935 |  | 5,587 |  |

6. | RELATED PARTY DISCLOSURES

| The company has received interest free loans from the directors. The balance outstanding at 30 November 2025 was £5,611 (2024: £5,287).

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

GALLOWAY AERIAL SURVEYS LIMITED

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Galloway Aerial Surveys Limited for the year ended 30 November 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the Board of Directors of Galloway Aerial Surveys Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Galloway Aerial Surveys Limited and state those matters that we have agreed to state to the Board of Directors of Galloway Aerial Surveys Limited, as a body, in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Galloway Aerial Surveys Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Galloway Aerial Surveys Limited. You consider that Galloway Aerial Surveys Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Galloway Aerial Surveys Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Bell Ogilvy

Chartered Accountants

36 King Street

Castle Douglas

Dumfries & Galloway

DG7 1AF

10 February 2026