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Registration number: SC828552

GLPro Ltd
Unaudited Financial Statements
for the Period from 11 November 2024 to 30 November 2025

GLPro Ltd

Contents

Statement of Financial Position | 1
Notes to the Unaudited Financial Statements | 2 to 4

GLPro Ltd

(Registration number: SC828552)
Statement of Financial Position as at 30 November 2025

| Note | 2025 £
Current assets |  |
Stocks | 4 | 321
Cash at bank and in hand |  | 95
|  | 416
Creditors: Amounts falling due within one year | 5 | (988)
Net liabilities |  | (572)
Capital and reserves |  |
Called up share capital |  | 2
Retained earnings |  | (574)
Shareholders' deficit |  | (572)

For the financial period ending 30 November 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the Company to obtain an audit of its accounts for the period in question in accordance with section 476; and
• | The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the Board on 10 August 2026 and signed on its behalf by:

......................................... Mr Greig Martin Director
......................................... Miss Louise Fiddes Director

GLPro Ltd

Notes to the Unaudited Financial Statements for the Period from 11 November 2024 to 30 November 2025

1 | General information

The Company is a private company limited by share capital, incorporated in Scotland .

The address of its registered office is:
29 Commercial Street
Dundee
Tayside
DD1 3DG
Scotland

These financial statements were authorised for issue by the Board on 10 August 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

GLPro Ltd

Notes to the Unaudited Financial Statements for the Period from 11 November 2024 to 30 November 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the Company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual agreement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3 | Staff numbers

The average number of persons employed by the Company (including Directors) during the period, was 2.

4 | Stocks

| 2025 £
Other inventories | 321

GLPro Ltd

Notes to the Unaudited Financial Statements for the Period from 11 November 2024 to 30 November 2025

5 | Creditors

Creditors: amounts falling due within one year

| 2025 £
Due within one year |
Accruals and deferred income | 475
Other creditors | 513
| 988