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Company Registration No. SC487069 (Scotland)
G S Biotech Ltd Unaudited accounts for the year ended 30 September 2025
G S Biotech Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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G S Biotech Ltd Company Information for the year ended 30 September 2025
Director
Mr Charles Pollock
Company Number
SC487069 (Scotland)
Registered Office
34 Newmarket Street Ayr Ayrshire KA7 1LP Scotland
Accountants
McKinnon & Co Ltd ACPA 33 Newmarket Street Ayr Ayrshire KA7 1LL
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G S Biotech Ltd Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
21,090 
26,363 
Current assets
Inventories
187,063 
211,052 
Debtors
5
50,958 
110,649 
Cash at bank and in hand
25,255 
10,149 
263,276 
331,850 
Creditors: amounts falling due within one year
6
(38,917)
(64,236)
Net current assets
224,359 
267,614 
Total assets less current liabilities
245,449 
293,977 
Creditors: amounts falling due after more than one year
7
(286,144)
(341,239)
Net liabilities
(40,695)
(47,262)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(40,795)
(47,362)
Shareholders' funds
(40,695)
(47,262)
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 30 March 2026 and were signed on its behalf by
Mr Charles Pollock Director Company Registration No. SC487069
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G S Biotech Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
G S Biotech Ltd is a private company, limited by shares, registered in Scotland, registration number SC487069. The registered office is 34 Newmarket Street, Ayr, Ayrshire, 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.
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:
Plant & machinery
Depreciation charged at 20%
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 October 2024
66,948 
At 30 September 2025
66,948 
Depreciation
At 1 October 2024
40,585 
Charge for the year
5,273 
At 30 September 2025
45,858 
Net book value
At 30 September 2025
21,090 
At 30 September 2024
26,363 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
50,958 
110,649 
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G S Biotech Ltd Notes to the Accounts for the year ended 30 September 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
1,078 
8,414 
Trade creditors
35,421 
43,050 
Taxes and social security
2,418 
12,772 
38,917 
64,236 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
22,306 
28,595 
Other creditors
85,347 
85,347 
Loans from directors
178,491 
227,297 
286,144 
341,239 
8
Average number of employees
During the year the average number of employees was 12 (2024: 12).
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