Company Registration No. SC746263 (Scotland)
Gnosh (Scotland) Limited
Unaudited accounts
for the year ended 31 October 2025
Gnosh (Scotland) Limited
Unaudited accounts
Contents
Gnosh (Scotland) Limited
Company Information
for the year ended 31 October 2025
Company Number
SC746263 (Scotland)
Registered Office
25 Daisy Street
Glasgow
G42 8JN
Scotland
Gnosh (Scotland) Limited
Statement of financial position
as at 31 October 2025
Tangible assets
5,825
7,282
Cash at bank and in hand
2,595
2,369
Creditors: amounts falling due within one year
(91,648)
(40,399)
Net current liabilities
(4,258)
(10,697)
Net assets/(liabilities)
1,567
(3,415)
Called up share capital
100
100
Profit and loss account
1,467
(3,515)
Shareholders' funds
1,567
(3,415)
For the year ending 31 October 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 July 2026 and were signed on its behalf by
Martin Black
Director
Company Registration No. SC746263
Gnosh (Scotland) Limited
Notes to the Accounts
for the year ended 31 October 2025
Gnosh (Scotland) Limited is a private company, limited by shares, registered in Scotland, registration number SC746263. The registered office is 25 Daisy Street, Glasgow, G42 8JN, 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.
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.
Amended Financial Statements
The original statements do not comply with the requirements of the Companies Act 2006 as they did not include the results for the financial year. These financial statements replace the original financial statements, and are now the statutory financial statements and are prepared as at the date of the original financial statements.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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:
Motor vehicles
20% Reducing balance
Computer equipment
20% Reducing balance
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Gnosh (Scotland) Limited
Notes to the Accounts
for the year ended 31 October 2025
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Tangible fixed assets
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 November 2024
7,500
2,166
9,666
At 31 October 2025
7,500
2,166
9,666
At 1 November 2024
2,000
384
2,384
Charge for the year
1,100
357
1,457
At 31 October 2025
3,100
741
3,841
At 31 October 2025
4,400
1,425
5,825
At 31 October 2024
5,500
1,782
7,282
Amounts falling due within one year
Trade debtors
47,243
13,764
Amounts due from group undertakings etc.
20,861
3,105
Other debtors
16,691
10,464
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Creditors: amounts falling due within one year
2025
2024
Trade creditors
31,037
10,041
Amounts owed to group undertakings and other participating interests
5,303
4,808
Taxes and social security
6,756
801
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Loans to director
-
7,132
-
7,132
Included in Other debtors are loans of £7,132 advanced to the director during th year. The loans are unsecured, interest free and repayable on demand.
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Average number of employees
During the year the average number of employees was 4 (2024: 4).