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Company Registration No. SC783108 (Scotland)
4s Gupta Ltd Unaudited accounts for the year ended 30 September 2025
4s Gupta Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
4s Gupta Ltd Company Information for the year ended 30 September 2025
Director
Tarlochan Shashi Gupta SINGH
Company Number
SC783108 (Scotland)
Registered Office
24 Parkmanor Avenue Glasgow Lanarkshire G53 7ZD Scotland
Accountants
Muhammad Idrees 462 Dudley Road BIRMINGHAM B18 4HF
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4s Gupta Ltd Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
159,620 
159,620 
Current assets
Cash at bank and in hand
8,291 
9,669 
Creditors: amounts falling due within one year
5
199 
(120)
Net current assets
8,490 
9,549 
Total assets less current liabilities
168,110 
169,169 
Creditors: amounts falling due after more than one year
6
(169,089)
(168,659)
Net (liabilities)/assets
(979)
510 
Capital and reserves
Profit and loss account
(979)
510 
Shareholders' funds
(979)
510 
For the year ending 30 September 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 16 June 2026 and were signed on its behalf by
Tarlochan Shashi Gupta SINGH Director Company Registration No. SC783108
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4s Gupta Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
4s Gupta Ltd is a private company, limited by shares, registered in Scotland, registration number SC783108. The registered office is 24 Parkmanor Avenue, Glasgow, Lanarkshire, G53 7ZD, 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:
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 1 October 2024
159,620 
At 30 September 2025
159,620 
Depreciation
At 30 September 2025
- 
Net book value
At 30 September 2025
159,620 
At 30 September 2024
159,620 
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Taxes and social security
120 
120 
Loans from directors
(319)
- 
(199)
120 
- 5 -
4s Gupta Ltd Notes to the Accounts for the year ended 30 September 2025
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Other creditors
909 
479 
Loans from directors
168,180 
168,180 
169,089 
168,659 
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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