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Company Registration No. SC409735 (Scotland)
GSRA Limited Unaudited accounts for the year ended 30 September 2025
GSRA Limited Unaudited accounts Contents
Page
Statement of financial position
3
Notes to the accounts
4
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GSRA Limited Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
300 
- 
Current assets
Debtors
5
11,886 
- 
Cash at bank and in hand
192,927 
221,847 
204,813 
221,847 
Creditors: amounts falling due within one year
6
1,166 
(21,260)
Net current assets
205,979 
200,587 
Net assets
206,279 
200,587 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
206,277 
200,585 
Shareholders' funds
206,279 
200,587 
For the year ending 30 September 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 17 March 2026 and were signed on its behalf by
Mr Anil Allenki Director Company Registration No. SC409735
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GSRA Limited Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
GSRA Limited is a private company, limited by shares, registered in Scotland, registration number SC409735. The registered office is Office 742 3 Fitzroy Place, 1/1 Sauchiehall Street, Finnieston, Glasgow Central, G3 7RH, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% Straight Line
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 October 2024
200 
Additions
400 
At 30 September 2025
600 
Depreciation
At 1 October 2024
200 
Charge for the year
100 
At 30 September 2025
300 
Net book value
At 30 September 2025
300 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
11,886 
- 
- 4 -
GSRA Limited Notes to the Accounts for the year ended 30 September 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
- 
122 
Taxes and social security
20,910 
35,394 
Other creditors
(22,076)
(14,256)
(1,166)
21,260 
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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