REGISTERED NUMBER: SC769726 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

19gr Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTORS:

Ms BM McLaren

Ms M Paterson

REGISTERED OFFICE:

19 Glasgow Road

Paisley

PA1 3QX

REGISTERED NUMBER:

SC769726 (Scotland)

ACCOUNTANTS:

McLaren Ross

19 Glasgow Road

Paisley

PA1 3QX

FIXED ASSETS

Intangible assets

4

135,000

142,500

Tangible assets

5

84,382

49,679

219,382

192,179

CURRENT ASSETS

Debtors

6

77,730

51,422

Cash at bank and in hand

1,554,017

3,483,629

1,631,747

3,535,051

CREDITORS

Amounts falling due within one year

7

1,538,694

3,477,845

NET CURRENT ASSETS

93,053

57,206

TOTAL ASSETS LESS CURRENT LIABILITIES

312,435

249,385

CREDITORS

Amounts falling due after more than one year

8

(106,328

)

(159,241

)

PROVISIONS FOR LIABILITIES

(15,762

)

(6,644

)

NET ASSETS

190,345

83,500

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

190,245

83,400

190,345

83,500

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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.

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 Income Statement has not been delivered.

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:

Ms BM McLaren - Director

1.	STATUTORY INFORMATION

19gr Ltd 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.

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 2023, 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 November 2024

and 31 October 2025

150,000

AMORTISATION

At 1 November 2024

7,500

Charge for year

7,500

At 31 October 2025

15,000

NET BOOK VALUE

At 31 October 2025

135,000

At 31 October 2024

142,500

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 November 2024

23,353

32,605

55,958

Additions

-

48,131

48,131

At 31 October 2025

23,353

80,736

104,089

DEPRECIATION

At 1 November 2024

1,946

4,333

6,279

Charge for year

4,671

8,757

13,428

At 31 October 2025

6,617

13,090

19,707

NET BOOK VALUE

At 31 October 2025

16,736

67,646

84,382

At 31 October 2024

21,407

28,272

49,679

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Other debtors

77,730

51,422

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Hire purchase contracts

5,745

2,907

Taxation and social security

52,555

50,093

Other creditors

1,480,394

3,424,845

1,538,694

3,477,845

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Hire purchase contracts

37,214

9,449

Other creditors

69,114

149,792

106,328

159,241

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following loan from a director subsisted during the year ended 31 October 2025 and the period ended 31 October 2024:

31.10.25

31.10.24

£

£

Ms BM McLaren

Balance outstanding at start of year

(149,792

)

(174,886

)

Amounts advanced

80,678

25,094

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(69,114

)

(149,792

)

10.	RELATED PARTY DISCLOSURES

During the year a director advanced loan funds to the Company. The Company owed the Director £69,114 at 31 October 2025. (£149,792 at 31 October 2024) This loan is interest free.

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 19gr Ltd for the year ended 31 October 2025 which comprise the Income Statement, 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 19gr Ltd, 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 19gr Ltd and state those matters that we have agreed to state to the Board of Directors of 19gr Ltd, 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 19gr Ltd 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 19gr Ltd. You consider that 19gr Ltd 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 19gr Ltd. 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.

McLaren Ross

19 Glasgow Road

Paisley

PA1 3QX

30 July 2026