Company registration number SC313002 (Scotland)
GCB PROPERTY CONSULTANTS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
GCB PROPERTY CONSULTANTS LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
GCB PROPERTY CONSULTANTS LTD
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
7,533
8,664
Investment property
4
6,092,188
6,031,902
6,099,721
6,040,566
Current assets
Debtors
5
56,487
60,718
Cash at bank and in hand
59,143
136,637
115,630
197,355
Creditors: amounts falling due within one year
6
(332,387)
(541,906)
Net current liabilities
(216,757)
(344,551)
Total assets less current liabilities
5,882,964
5,696,015
Creditors: amounts falling due after more than one year
7
(4,629,508)
(4,494,943)
Provisions for liabilities
(1,884)
(2,167)
Net assets
1,251,572
1,198,905
Capital and reserves
Called up share capital
989,136
989,136
Profit and loss reserves
262,436
209,769
Total equity
1,251,572
1,198,905
GCB PROPERTY CONSULTANTS LTD
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -

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

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

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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

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

The financial statements were approved by the board of directors and authorised for issue on 15 June 2026 and are signed on its behalf by:
Mr N Thomson
Director
Company registration number SC313002 (Scotland)
GCB PROPERTY CONSULTANTS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

GCB Property Consultants Ltd is a private company limited by shares incorporated in Scotland. The registered office is Chapelshade House, 78-84 Bell Street, Dundee, Scotland, DD1 1RQ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
25% on cost
Solar Panels
5% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

GCB PROPERTY CONSULTANTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Fixtures and fittings
Solar Panels
Total
£
£
£
Cost
At 1 January 2025 and 31 December 2025
5,631
5,486
11,117
Depreciation and impairment
At 1 January 2025
2,179
274
2,453
Depreciation charged in the year
857
274
1,131
At 31 December 2025
3,036
548
3,584
Carrying amount
At 31 December 2025
2,595
4,938
7,533
At 31 December 2024
3,452
5,212
8,664
GCB PROPERTY CONSULTANTS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 5 -
4
Investment property
2025
£
Fair value
At 1 January 2025
6,031,902
Additions
60,286
At 31 December 2025
6,092,188

Investment properties were valued on an open marker basis on 31 December 2022 by the directors.

If investment properties had not been revalued, they would be included at the following historical cost:

£6,092,188 (2024 - £6,031,901)

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Prepayments and accrued income
56,487
60,718
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
7,024
10,648
Corporation tax
20,229
28,111
Deferred income
22,072
11,248
Other creditors
283,062
491,899
332,387
541,906
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
4,629,508
4,494,943
2025-12-31 2025-01-01 false false false 15 June 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr N Thomson Ms G C Bedding SC313002 2025-01-01 2025-12-31 SC313002 2025-12-31 SC313002 2024-12-31 SC313002 core:FurnitureFittings 2025-12-31 SC313002 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2025-12-31 SC313002 core:FurnitureFittings 2024-12-31 SC313002 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-12-31 SC313002 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 SC313002 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 SC313002 core:Non-currentFinancialInstruments core:AfterOneYear 2025-12-31 SC313002 core:Non-currentFinancialInstruments core:AfterOneYear 2024-12-31 SC313002 core:ShareCapital 2025-12-31 SC313002 core:ShareCapital 2024-12-31 SC313002 core:RetainedEarningsAccumulatedLosses 2025-12-31 SC313002 core:RetainedEarningsAccumulatedLosses 2024-12-31 SC313002 bus:Director1 2025-01-01 2025-12-31 SC313002 core:FurnitureFittings 2025-01-01 2025-12-31 SC313002 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2025-01-01 2025-12-31 SC313002 2024-01-01 2024-12-31 SC313002 core:FurnitureFittings 2024-12-31 SC313002 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-12-31 SC313002 2024-12-31 SC313002 core:CurrentFinancialInstruments 2025-12-31 SC313002 core:CurrentFinancialInstruments 2024-12-31 SC313002 core:Non-currentFinancialInstruments 2025-12-31 SC313002 core:Non-currentFinancialInstruments 2024-12-31 SC313002 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC313002 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC313002 bus:FRS102 2025-01-01 2025-12-31 SC313002 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 SC313002 bus:Director2 2025-01-01 2025-12-31 SC313002 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP