IRIS Accounts Production v26.1.10.60 SC085589 Board of Directors 1.3.25 28.2.26 28.2.26 false true false false false true false Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC085589 2025-02-28 SC085589 2026-02-28 SC085589 2025-03-01 2026-02-28 SC085589 2024-02-29 SC085589 2024-03-01 2025-02-28 SC085589 2025-02-28 SC085589 ns15:Scotland 2025-03-01 2026-02-28 SC085589 ns14:PoundSterling 2025-03-01 2026-02-28 SC085589 ns10:Director1 2025-03-01 2026-02-28 SC085589 ns10:PrivateLimitedCompanyLtd 2025-03-01 2026-02-28 SC085589 ns10:SmallEntities 2025-03-01 2026-02-28 SC085589 ns10:AuditExemptWithAccountantsReport 2025-03-01 2026-02-28 SC085589 ns10:SmallCompaniesRegimeForDirectorsReport 2025-03-01 2026-02-28 SC085589 ns10:SmallCompaniesRegimeForAccounts 2025-03-01 2026-02-28 SC085589 ns10:FullAccounts 2025-03-01 2026-02-28 SC085589 1 2025-03-01 2026-02-28 SC085589 ns10:OrdinaryShareClass1 2025-03-01 2026-02-28 SC085589 ns10:Director2 2025-03-01 2026-02-28 SC085589 ns10:CompanySecretary1 2025-03-01 2026-02-28 SC085589 ns10:RegisteredOffice 2025-03-01 2026-02-28 SC085589 ns5:CurrentFinancialInstruments 2026-02-28 SC085589 ns5:CurrentFinancialInstruments 2025-02-28 SC085589 ns5:ShareCapital 2026-02-28 SC085589 ns5:ShareCapital 2025-02-28 SC085589 ns5:RetainedEarningsAccumulatedLosses 2026-02-28 SC085589 ns5:RetainedEarningsAccumulatedLosses 2025-02-28 SC085589 ns5:NetGoodwill 2025-03-01 2026-02-28 SC085589 ns5:IntangibleAssetsOtherThanGoodwill 2025-03-01 2026-02-28 SC085589 ns5:ShortLeaseholdAssets ns5:LandBuildings 2025-03-01 2026-02-28 SC085589 ns5:PlantMachinery 2025-03-01 2026-02-28 SC085589 ns5:FurnitureFittings 2025-03-01 2026-02-28 SC085589 ns5:MotorVehicles 2025-03-01 2026-02-28 SC085589 ns5:NetGoodwill 2025-02-28 SC085589 ns5:NetGoodwill 2026-02-28 SC085589 ns5:NetGoodwill 2025-02-28 SC085589 ns5:ShortLeaseholdAssets ns5:LandBuildings 2025-02-28 SC085589 ns5:PlantMachinery 2025-02-28 SC085589 ns5:FurnitureFittings 2025-02-28 SC085589 ns5:MotorVehicles 2025-02-28 SC085589 ns5:ShortLeaseholdAssets ns5:LandBuildings 2026-02-28 SC085589 ns5:PlantMachinery 2026-02-28 SC085589 ns5:FurnitureFittings 2026-02-28 SC085589 ns5:MotorVehicles 2026-02-28 SC085589 ns5:ShortLeaseholdAssets ns5:LandBuildings 2025-02-28 SC085589 ns5:PlantMachinery 2025-02-28 SC085589 ns5:FurnitureFittings 2025-02-28 SC085589 ns5:MotorVehicles 2025-02-28 SC085589 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-02-28 SC085589 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-02-28 SC085589 ns5:DeferredTaxation 2025-02-28 SC085589 ns5:DeferredTaxation 2025-03-01 2026-02-28 SC085589 ns5:DeferredTaxation 2026-02-28 SC085589 ns10:OrdinaryShareClass1 2026-02-28

REGISTERED NUMBER: SC085589 (Scotland)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

A & A Gilbride Limited

| A & A Gilbride Limited (Registered number: SC085589) |

Contents of the Financial Statements

for the Year Ended 28 February 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Accountants' Report | 8 |

| A & A Gilbride Limited |

Company Information

for the Year Ended 28 February 2026

| DIRECTORS: | Mr Andrew Gilbride

| Mrs Alison Gilbride

| SECRETARY: | Mr Andrew Gilbride

| REGISTERED OFFICE: | Sandy Lodge

| 6 Carlogie Road

| Carnoustie

| Angus

| DD7 6DB

| REGISTERED NUMBER: | SC085589 (Scotland)

| ACCOUNTANTS: | Stevenson & Kyles

| Chartered Accountants

| 25 Sandyford Place

| Glasgow

| G3 7NG

| A & A Gilbride Limited (Registered number: SC085589) |

Balance Sheet

28 February 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 107,386 |  | 116,103 |  |

107,386 |  | 116,103 |  |

CURRENT ASSETS

Stock | 127,550 |  | 122,550 |  |

Debtors | 6 | 396,598 |  | 387,061 |  |

Cash at bank and in hand | 397,321 |  | 375,397 |  |

921,469 |  | 885,008 |  |

CREDITORS

Amounts falling due within one year | 7 | 381,734 |  | 488,041 |  |

NET CURRENT ASSETS | 539,735 |  | 396,967 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 647,121 |  | 513,070 |  |

PROVISIONS FOR LIABILITIES | 8 | 26,824 |  | 32,070 |  |

NET ASSETS | 620,297 |  | 481,000 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | 620,197 |  | 480,900 |  |

SHAREHOLDERS' FUNDS | 620,297 |  | 481,000 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| A & A Gilbride Limited (Registered number: SC085589) |

Balance Sheet - continued

28 February 2026

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 June 2026 and were signed on its behalf by:

Mr Andrew Gilbride - Director

| A & A Gilbride Limited (Registered number: SC085589) |

Notes to the Financial Statements

for the Year Ended 28 February 2026

1. | STATUTORY INFORMATION

| A & A Gilbride Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

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

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2000, is being amortised evenly over its estimated useful life of twenty years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Leasehold property | - | 5% on cost

| Plant and machinery | - | 10% on reducing balance

| Fittings and equipment | - | 5% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Stocks

| Stock are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Financial instruments

| Basic financial instruments, including debtors and creditors with no stated interest rate and receivable or payable within one year, are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

| A & A Gilbride Limited (Registered number: SC085589) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Grant income

| Where applicable, grants from the government are recognised at their fair value where there is a reasonable assurance that the grant will be received and that the company will comply with all attached conditions. Where the grant income relates to a particular expense item, the grant income is recognised in the profit and loss account over the same period as the expense it is intended to compensate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 22 (2025 - 18 ) .

| A & A Gilbride Limited (Registered number: SC085589) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 March 2025

| and 28 February 2026 | 288,840 |  |

| AMORTISATION

| At 1 March 2025

| and 28 February 2026 | 288,840 |  |

| NET BOOK VALUE

| At 28 February 2026 | - |  |

| At 28 February 2025 | - |  |

5. | TANGIBLE FIXED ASSETS

| Fittings |

| Leasehold |  | Plant and |  | and |  | Motor |

| property |  | machinery |  | equipment |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 March 2025 | 10,000 |  | 13,280 |  | 149,395 |  | 37,053 |  | 209,728 |  |

| Additions | - |  | 1,600 |  | - |  | - |  | 1,600 |  |

| At 28 February 2026 | 10,000 |  | 14,880 |  | 149,395 |  | 37,053 |  | 211,328 |  |

| DEPRECIATION

| At 1 March 2025 | 10,000 |  | 9,600 |  | 57,814 |  | 16,211 |  | 93,625 |  |

| Charge for year | - |  | 528 |  | 4,579 |  | 5,210 |  | 10,317 |  |

| At 28 February 2026 | 10,000 |  | 10,128 |  | 62,393 |  | 21,421 |  | 103,942 |  |

| NET BOOK VALUE

| At 28 February 2026 | - |  | 4,752 |  | 87,002 |  | 15,632 |  | 107,386 |  |

| At 28 February 2025 | - |  | 3,680 |  | 91,581 |  | 20,842 |  | 116,103 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 352,460 |  | 317,662 |  |

| Other debtors | 44,138 |  | 69,399 |  |

396,598 |  | 387,061 |  |

| A & A Gilbride Limited (Registered number: SC085589) |

Notes to the Financial Statements - continued

for the Year Ended 28 February 2026

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade creditors | 194,325 |  | 294,654 |  |

| Taxation and social security | 166,341 |  | 174,001 |  |

| Other creditors | 21,068 |  | 19,386 |  |

381,734 |  | 488,041 |  |

8. | PROVISIONS FOR LIABILITIES

2026 | 2025 |

£ | £ |

| Deferred tax | 26,824 |  | 32,070 |  |

| Deferred |

| tax |

£ |

| Balance at 1 March 2025 | 32,070 |  |

| Provided during year | (5,246 | ) |

| Balance at 28 February 2026 | 26,824 |  |

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 100 | Ordinary | 1 | 100 |  | 100 |  |

10. | ULTIMATE CONTROLLING PARTY

| The company is under the control of Mr and Mrs A Gilbride.

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

A & A Gilbride Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of A & A Gilbride Limited for the year ended 28 February 2026 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the Board of Directors of A & A Gilbride Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of A & A Gilbride Limited and state those matters that we have agreed to state to the Board of Directors of A & A Gilbride Limited, as a body, in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that A & A Gilbride Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of A & A Gilbride Limited. You consider that A & A Gilbride Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of A & A Gilbride Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Stevenson & Kyles

Chartered Accountants

25 Sandyford Place

Glasgow

G3 7NG

25 June 2026