1 September 2024 false No description of principal activity Taxfiler 2024.6 SC512942business:PrivateLimitedCompanyLtd2024-09-012025-08-31 SC5129422024-08-31 SC5129422024-09-012025-08-31 SC512942business:AuditExempt-NoAccountantsReport2024-09-012025-08-31 SC512942business:FilletedAccounts2024-09-012025-08-31 SC5129422025-08-31 SC512942business:Director12024-09-012025-08-31 SC5129422024-08-31 SC512942core:WithinOneYear2025-08-31 SC512942core:WithinOneYear2024-08-31 SC512942core:AfterOneYear2025-08-31 SC512942core:AfterOneYear2024-08-31 SC512942core:ShareCapitalcore:PreviouslyStatedAmount2025-08-31 SC512942core:ShareCapitalcore:PreviouslyStatedAmount2024-08-31 SC512942core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-08-31 SC512942core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-08-31 SC512942core:PreviouslyStatedAmount2025-08-31 SC512942core:PreviouslyStatedAmount2024-08-31 SC512942business:SmallEntities2024-09-012025-08-31 SC512942countries:Scotland2024-09-012025-08-31 SC512942core:PlantMachinery2024-08-31 SC512942core:MotorVehicles2024-08-31 SC512942core:FurnitureFittings2024-08-31 SC512942core:ComputerEquipment2024-08-31 SC512942core:PlantMachinery2025-08-31 SC512942core:MotorVehicles2025-08-31 SC512942core:FurnitureFittings2025-08-31 SC512942core:ComputerEquipment2025-08-31 SC512942core:PlantMachinery2024-09-012025-08-31 SC512942core:MotorVehicles2024-09-012025-08-31 SC512942core:FurnitureFittings2024-09-012025-08-31 SC512942core:ComputerEquipment2024-09-012025-08-31 SC5129422023-09-012024-08-31 iso4217:GBP xbrli:pure
Company Registration No. SC512942 (Scotland)
Iain Gray Instrumentation Limited Unaudited accounts for the year ended 31 August 2025
Iain Gray Instrumentation Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Iain Gray Instrumentation Limited Company Information for the year ended 31 August 2025
Director
Iain Gray
Company Number
SC512942 (Scotland)
- 3 -
Iain Gray Instrumentation Limited Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
17,669 
20,316 
Current assets
Debtors
5
- 
166 
Cash at bank and in hand
38,338 
116,272 
38,338 
116,438 
Creditors: amounts falling due within one year
6
(36,204)
(41,742)
Net current assets
2,134 
74,696 
Total assets less current liabilities
19,803 
95,012 
Creditors: amounts falling due after more than one year
7
(6,000)
(14,182)
Net assets
13,803 
80,830 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
13,703 
80,730 
Shareholders' funds
13,803 
80,830 
For the year ending 31 August 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 director acknowledges his 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 and authorised for issue on 23 September 2025 and were signed on its behalf by
Iain Gray Director Company Registration No. SC512942
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Iain Gray Instrumentation Limited Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Iain Gray Instrumentation Limited is a private company, limited by shares, registered in Scotland, registration number SC512942.
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.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 September 2024
5,917 
22,990 
2,512 
1,814 
33,233 
At 31 August 2025
5,917 
22,990 
2,512 
1,814 
33,233 
Depreciation
At 1 September 2024
1,642 
9,529 
1,281 
465 
12,917 
Charge for the year
641 
1,683 
154 
169 
2,647 
At 31 August 2025
2,283 
11,212 
1,435 
634 
15,564 
Net book value
At 31 August 2025
3,634 
11,778 
1,077 
1,180 
17,669 
At 31 August 2024
4,275 
13,461 
1,231 
1,349 
20,316 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
- 
166 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
7,427 
- 
Loans from directors
20,842 
28,242 
Accruals
7,935 
13,500 
36,204 
41,742 
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Iain Gray Instrumentation Limited Notes to the Accounts for the year ended 31 August 2025
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
6,000 
14,182 
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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