GCL International Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC398719

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		525		659
Investments	5		568,342		542,553

			568,867		543,212
CURRENT ASSETS
Debtors	6	52,683		75,277
Cash at bank and in hand		107,599		4,932

		160,282		80,209
Creditors: Amounts Falling Due Within One Year	7	(431,094 )		(310,844 )

NET CURRENT ASSETS (LIABILITIES)			(270,812 )		(230,635 )

TOTAL ASSETS LESS CURRENT LIABILITIES			298,055		312,577

Creditors: Amounts Falling Due After More Than One Year	8		(374,645 )		(374,645 )

NET LIABILITIES			(76,590 )		(62,068 )

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			(76,690 )		(62,168 )

SHAREHOLDERS' FUNDS			(76,590)		(62,068)

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GCL International Ltd

Balance Sheet (continued)

As At 31 December 2025

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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Ibrahim Cam

Director

12/05/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

GCL International Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC398719 . The registered office is 21 Lansdowne Crescent, Edinburgh, EH12 5EH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	20% straight line
Computer Equipment	33% straight line

2.4. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.5. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 2)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2025	670	792	1,462

As at 31 December 2025	670	792	1,462

Depreciation
As at 1 January 2025	11	792	803
Provided during the period	134	-	134

As at 31 December 2025	145	792	937

Net Book Value
As at 31 December 2025	525	-	525

As at 1 January 2025	659	-	659

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GCL International Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

5. Investments

	Unlisted
	£
Cost
As at 1 January 2025	542,553
Additions	25,789

As at 31 December 2025	568,342

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	568,342

As at 1 January 2025	542,553

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	20,997	64,115
Other debtors	31,686	11,162

	52,683	75,277

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	57,112	-
Other creditors	372,472	310,844
Taxation and social security	1,510	-

	431,094	310,844

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other creditors	374,645	374,645

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

10. Related Party Transactions

The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.

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GCL International Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

11. Ultimate Controlling Party

The company's ultimate controlling party is Mr Wong by virtue of his ownership of 85% of the issued share capital in the company.