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Registered number: SC537525 GLACK ENTERPRISES LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
GLACK ENTERPRISES LIMITED COMPANY INFORMATION
Directors | Mrs Margaret Elphinstone
| Mr Charles Elphinstone
| Mr William Elphinstone
Registered number | SC537525
Registered office | 14 City Quay
| Dundee
| DD1 3JA
Accountants | EQ Accountants Limited
| Chartered Accountants
| 14 City Quay
| Dundee
| DD1 3JA
GLACK ENTERPRISES LIMITED REGISTERED NUMBER: SC537525 STATEMENT OF FINANCIAL POSITION AS AT 31 AUGUST 2025
|  | 2025 |  | 2024
|  | £ |  | £
Current assets |  |  |  |  |
Stocks |  | 120,356 |  | 20,990 |
Debtors: amounts falling due within one year | 4 | 119,984 |  | 181,002 |
Cash at bank and in hand |  | 114,397 |  | 153,322 |
|  | 354,737 |  | 355,314 |
Creditors: amounts falling due within one year | 5 | (1,900) |  | (4,089) |
Net current assets |  |  | 352,837 |  | 351,225
Total assets less current liabilities |  |  | 352,837 |  | 351,225
Net assets |  |  | 352,837 |  | 351,225
Capital and reserves |  |  |  |  |
Called up share capital | 6 |  | 360,000 |  | 360,000
Profit and loss account |  |  | (7,163) |  | (8,775)
|  |  | 352,837 |  | 351,225
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GLACK ENTERPRISES LIMITED REGISTERED NUMBER: SC537525 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 AUGUST 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 25 November 2025.
Mr Charles Elphinstone
Director
The notes on pages 3 to 4 form part of these financial statements. Page 2
GLACK ENTERPRISES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
1. | General information
Glack Enterprises Limited is a private company, limited by shares, domiciled in Scotland, with registration number SC537525. The registered office is 14 City Quay, Dundee, DD1 3JA and the principal place of business is Westwater House, Edzell, Brechin, Angus, DD9 7TZ. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.3 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.4 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
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GLACK ENTERPRISES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 119,984 | 128,002
| Prepayments and accrued income | - | 53,000
|  | 119,984 | 181,002
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 2,339
| Accruals and deferred income | 1,900 | 1,750
|  | 1,900 | 4,089
6. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 360,000 (2024 - 360,000) Ordinary shares of £1 each | 360,000 | 360,000
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