Company Registration No. SC852748 (Scotland)
Surreal Gaffs Ltd
Unaudited accounts
for the period from 18 June 2025 to 30 June 2026
Surreal Gaffs Ltd
Unaudited accounts
Contents
Surreal Gaffs Ltd
Company Information
for the period from 18 June 2025 to 30 June 2026
Directors
Andrew Mcnier
Evan Mcnier
Company Number
SC852748 (Scotland)
Registered Office
37 Johnston Avenue
Kilsyth
Glasgow
Lanarkshire
G65 0LJ
Scotland
Accountants
Callan Accountancy
21 - 23 Woodside Place
Glasgow
G3 7QL
Surreal Gaffs Ltd
Statement of financial position
as at 30 June 2026
Investment property
120,170
Cash at bank and in hand
76,586
Creditors: amounts falling due within one year
(181,080)
Net current liabilities
(104,494)
Called up share capital
20,000
Profit and loss account
(4,324)
Shareholders' funds
15,676
For the period ending 30 June 2026 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 directors acknowledge their 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 of Directors and authorised for issue on 30 July 2026 and were signed on its behalf by
Andrew Mcnier
Director
Company Registration No. SC852748
Surreal Gaffs Ltd
Notes to the Accounts
for the period from 18 June 2025 to 30 June 2026
Surreal Gaffs Ltd is a private company, limited by shares, registered in Scotland, registration number SC852748. The registered office is 37 Johnston Avenue, Kilsyth, Glasgow, Lanarkshire, G65 0LJ, 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.
These financial statements for the period from 18 June 2025 to 30 June 2026 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 18 June 2025.
The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously.
The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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.
5
Creditors: amounts falling due within one year
2026
Loans from directors
180,000
6
Transactions with related parties
During the year, the company received an interest-free loan from the directors, Andrew McNier amounting to £100,000 and Evan McNier amounting to £100,000. The balance outstanding at the year end was £180,000, which is included within creditors. The loan is unsecured, interest-free and repayable on demand. The transaction was undertaken with a related party.
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Average number of employees
During the period the average number of employees was 0.