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2024-07-31 SC646134 dpl:GroupUndertakings 2023-08-01 2024-07-31 SC646134 dpl:ParticipatingInterests 2023-08-01 2024-07-31 SC646134 dpl:GroupUndertakings core:ListedExchangeTraded 2023-08-01 2024-07-31 SC646134 core:ListedExchangeTraded 2023-08-01 2024-07-31 SC646134 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-08-01 2024-07-31 SC646134 core:UnlistedNon-exchangeTraded 2023-08-01 2024-07-31 SC646134 core:NetGoodwill 2025-07-31 SC646134 core:IntangibleAssetsOtherThanGoodwill 2025-07-31 SC646134 core:LandBuildings 2025-07-31 SC646134 core:PlantMachinery 2025-07-31 SC646134 core:Vehicles 2025-07-31 SC646134 core:FurnitureFittings 2025-07-31 SC646134 core:OfficeEquipment 2025-07-31 SC646134 core:AfterOneYear 2025-07-31 SC646134 core:WithinOneYear 2025-07-31 SC646134 core:ListedExchangeTraded 2025-07-31 SC646134 core:UnlistedNon-exchangeTraded 2025-07-31 SC646134 core:ShareCapital 2025-07-31 SC646134 core:SharePremium 2025-07-31 SC646134 core:RevaluationReserve 2025-07-31 SC646134 core:OtherReservesSubtotal 2025-07-31 SC646134 core:RetainedEarningsAccumulatedLosses 2025-07-31 SC646134 core:NetGoodwill 2024-07-31 SC646134 core:IntangibleAssetsOtherThanGoodwill 2024-07-31 SC646134 core:LandBuildings 2024-07-31 SC646134 core:PlantMachinery 2024-07-31 SC646134 core:Vehicles 2024-07-31 SC646134 core:FurnitureFittings 2024-07-31 SC646134 core:OfficeEquipment 2024-07-31 SC646134 core:AfterOneYear 2024-07-31 SC646134 core:WithinOneYear 2024-07-31 SC646134 core:ListedExchangeTraded 2024-07-31 SC646134 core:UnlistedNon-exchangeTraded 2024-07-31 SC646134 core:ShareCapital 2024-07-31 SC646134 core:SharePremium 2024-07-31 SC646134 core:RevaluationReserve 2024-07-31 SC646134 core:OtherReservesSubtotal 2024-07-31 SC646134 core:RetainedEarningsAccumulatedLosses 2024-07-31 SC646134 core:NetGoodwill 2023-07-31 SC646134 core:IntangibleAssetsOtherThanGoodwill 2023-07-31 SC646134 core:LandBuildings 2023-07-31 SC646134 core:PlantMachinery 2023-07-31 SC646134 core:Vehicles 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GOOD AND LUCKY LTD

Registered Number
SC646134
(Scotland)

Unaudited Financial Statements for the Year ended
31 July 2025

GOOD AND LUCKY LTD
Company Information
for the year from 1 August 2024 to 31 July 2025

Director | Mrs Jing Zhao

Registered Address | 9 Royal Crescent
| Glasgow
| G3 7SP

Registered Number | SC646134 (Scotland)

GOOD AND LUCKY LTD
Balance Sheet as at
31 July 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 326,850 |  |  |  | 387,131
|  |  |  | 326,850 |  |  |  | 387,131
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 8,250 |  |  |  | 9,500 |  |
Debtors | 5 | 75,927 |  |  |  | 49,622 |  |
Cash at bank and on hand |  | 1,127,687 |  |  |  | 823,371 |  |
|  | 1,211,864 |  |  |  | 882,493 |  |
Creditors amounts falling due within one year | 6 | (460,970) |  |  |  | (322,014) |  |
Net current assets (liabilities) |  |  |  | 750,894 |  |  |  | 560,479
Total assets less current liabilities |  |  |  | 1,077,744 |  |  |  | 947,610
Provisions for liabilities | 7 |  |  | (33,350) |  |  |  | (40,501)
Net assets |  |  |  | 1,044,394 |  |  |  | 907,109
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 200 |  |  |  | 150
Profit and loss account |  |  |  | 1,044,194 |  |  |  | 906,959
Shareholders' funds |  |  |  | 1,044,394 |  |  |  | 907,109

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 8 April 2026, and are signed on its behalf by:
Mrs Jing Zhao Director Registered Company No. SC646134

GOOD AND LUCKY LTD
Notes to the Financial Statements
for the year ended 31 July 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| 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 policy
--- | ---
| The turnover shown in the profit and loss account represents the value of sales during the year, exclusive of Value Added Tax. A sale is recognised at the point where a meal is served or handed over to the customer.

| Operating leases
--- | ---
| Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

| Employee benefits
--- | ---
| When employees have rendered service to the company , short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

| Defined contribution pension plan
--- | ---
| The company contributes to the individual personal pensions of its employees. Contributions payable are charged to the accounts in the period to which they relate.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Plant and machinery | 10
| Fixtures and fittings | 6.67
| Vehicles | 5

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Financial instruments
--- | ---
| Basic financial instruments such as cash, debtors and creditors are measured at transaction price. Financial liabilities classified as payable within one year are not amortised.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 29 |  | 26

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 August 24 | 324,399 |  | 33,000 |  | 194,143 |  | 551,542
| Additions | - |  | - |  | 14,886 |  | 14,886
| Disposals | - |  | - |  | (12,932) |  | (12,932)
| At 31 July 25 | 324,399 |  | 33,000 |  | 196,097 |  | 553,496
| Depreciation and impairment
| At 01 August 24 | 87,156 |  | 6,050 |  | 71,205 |  | 164,411
| Charge for year | 32,440 |  | 6,600 |  | 29,788 |  | 68,828
| On disposals | - |  | - |  | (6,593) |  | (6,593)
| At 31 July 25 | 119,596 |  | 12,650 |  | 94,400 |  | 226,646
| Net book value
| At 31 July 25 | 204,803 |  | 20,350 |  | 101,697 |  | 326,850
| At 31 July 24 | 237,243 |  | 26,950 |  | 122,938 |  | 387,131

4. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other stocks | 8,250 |  | 9,500
| Total | 8,250 |  | 9,500

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 31,489 |  | 6,278
| Prepayments and accrued income | 44,438 |  | 43,344
| Total | 75,927 |  | 49,622

| Other debtors includes a shareholders' loan which is interest free and repayable by demand.

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 100,976 |  | 86,146
| Taxation and social security | 327,157 |  | 210,081
| Accrued liabilities and deferred income | 32,837 |  | 25,787
| Total | 460,970 |  | 322,014

7. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 33,350 |  | 40,501
| Total | 33,350 |  | 40,501

8. | Related party transactions
--- | ---
| The loan balance due from the shareholders amounted to £50 (2024 : £Nil) at the year end.