Company Registration No. SC648667 (Scotland)
GMR Alba Ltd
Unaudited accounts
for the year ended 31 December 2025
GMR Alba Ltd
Unaudited accounts
Contents
GMR Alba Ltd
Company Information
for the year ended 31 December 2025
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
GMR Alba Ltd
Statement of financial position
as at 31 December 2025
Cash at bank and in hand
24,193
39,389
Creditors: amounts falling due within one year
(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
(428)
(145)
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
GMR Alba Ltd
Notes to the Accounts
for the year ended 31 December 2025
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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
Amounts falling due within one year
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
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).