The average number of persons, including directors, employed by the company during the year was as follows:

The company was previously registered for Value Added Tax (VAT). During the year ended 31 August 2025, the company voluntarily deregistered from VAT with effect from 1 March 2025, as its taxable turnover fell below the deregistration threshold.

As a result of deregistration, the company is no longer required to charge VAT on its sales or reclaim VAT on purchases from that date.

The impact of deregistration on the financial statements is not considered material.

Gordon-Dow Associates Limited is a private company limited by shares incorporated in Scotland. The registered office is 37 Albyn Place, Aberdeen, United Kingdom, AB10 1YN.

For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true