1 January 2025 false Taxfiler 2024.6 SC648667 business:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC648667 2024-12-31 SC648667 2025-01-01 2025-12-31 SC648667 business:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 SC648667 business:FilletedAccounts 2025-01-01 2025-12-31 SC648667 2025-12-31 SC648667 business:Director1 2025-01-01 2025-12-31 SC648667 business:RegisteredOffice 2025-01-01 2025-12-31 SC648667 2024-12-31 SC648667 core:WithinOneYear 2025-12-31 SC648667 core:WithinOneYear 2024-12-31 SC648667 core:AfterOneYear 2025-12-31 SC648667 core:AfterOneYear 2024-12-31 SC648667 core:ShareCapital core:PreviouslyStatedAmount 2025-12-31 SC648667 core:ShareCapital core:PreviouslyStatedAmount 2024-12-31 SC648667 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-12-31 SC648667 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-12-31 SC648667 core:PreviouslyStatedAmount 2025-12-31 SC648667 core:PreviouslyStatedAmount 2024-12-31 SC648667 business:SmallEntities 2025-01-01 2025-12-31 SC648667 countries:Scotland 2025-01-01 2025-12-31 SC648667 core:PlantMachinery 2025-01-01 2025-12-31 SC648667 core:PlantMachinery 2024-12-31 SC648667 core:PlantMachinery 2025-12-31 SC648667 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC648667 (Scotland)
GMR Alba Ltd Unaudited accounts for the year ended 31 December 2025
GMR Alba Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
GMR Alba Ltd Company Information for the year ended 31 December 2025
Director
Gregor Robb
Company Number
SC648667 (Scotland)
Registered Office
34 NEWMARKET STREET AYR KA7 1LP SCOTLAND
Accountants
McKinnon & Co Ltd ACPA 33 Newmarket Street Ayr Ayrshire KA7 1LL
- 3 -
GMR Alba Ltd Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
593
741
Current assets
Debtors
5
-
9,895
Cash at bank and in hand
24,193
39,389
24,193
49,284
Creditors: amounts falling due within one year
6
(14,951)
(8,591)
Net current assets
9,242
40,693
Total assets less current liabilities
9,835
41,434
Creditors: amounts falling due after more than one year
7
(428)
(145)
Net assets
9,407
41,289
Capital and reserves
Called up share capital
100
100
Profit and loss account
9,307
41,189
Shareholders' funds
9,407
41,289
For the year ending 31 December 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 1 April 2026 and were signed on its behalf by
Gregor Robb Director Company Registration No. SC648667
- 4 -
GMR Alba Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
GMR Alba Ltd is a private company, limited by shares, registered in Scotland, registration number SC648667. The registered office is 34 NEWMARKET STREET, AYR, KA7 1LP, 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:
Plant & machinery
20% Reducing balance after first year
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 January 2025
1,157
At 31 December 2025
1,157
Depreciation
At 1 January 2025
416
Charge for the year
148
At 31 December 2025
564
Net book value
At 31 December 2025
593
At 31 December 2024
741
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
-
9,895
- 5 -
GMR Alba Ltd Notes to the Accounts for the year ended 31 December 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
1,750
1,750
Taxes and social security
13,201
6,841
14,951
8,591
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Loans from directors
428
145
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
- 6 -