REGISTERED NUMBER: SC279556 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

FOR

GLENCARRON ENTERPRISES LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

292,192

361,668

CURRENT ASSETS

Debtors

5

38,595

38,420

Cash at bank

228,602

141,278

267,197

179,698

CREDITORS

Amounts falling due within one year

6

433,940

412,406

NET CURRENT LIABILITIES

(166,743

)

(232,708

)

TOTAL ASSETS LESS CURRENT LIABILITIES

125,449

128,960

CREDITORS

Amounts falling due after more than one year

7

15,183

42,429

NET ASSETS

110,266

86,531

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

110,264

86,529

110,266

86,531

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 12 August 2026 and were signed by:

J R B Hunter - Director

1.	STATUTORY INFORMATION

Glencarron Enterprises Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC279556

Registered office:

22 Backbrae Street

Kilsyth

Glasgow

North Lanarkshire

G65 0NH

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 and revenue recognition

Turnover represents net invoiced sales of goods and services, excluding VAT. Revenue is recognised when goods and services are provided to the customer.

Tangible fixed assets

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

Motor vehicles

-

25% on reducing balance

Financial instruments

The company only has basic financial assets and liabilities of a kind that qualify as basic financial instruments.

Basic financial instruments are initially recognised at transaction value and subsequently measured at their

settlement value.

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.

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 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Motor

Computer

property

vehicles

equipment

Totals

£

£

£

£

COST

At 1 May 2025

-

506,918

-

506,918

Additions

19,888

-

1,149

21,037

At 30 April 2026

19,888

506,918

1,149

527,955

DEPRECIATION

At 1 May 2025

-

145,250

-

145,250

Charge for year

-

90,417

96

90,513

At 30 April 2026

-

235,667

96

235,763

NET BOOK VALUE

At 30 April 2026

19,888

271,251

1,053

292,192

At 30 April 2025

-

361,668

-

361,668

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

38,595

38,420

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Other loans

-

9,802

Hire purchase contracts

21,165

15,086

Trade creditors

7,013

4,147

Social security and other taxes

-

(414

)

VAT

12,377

187

Directors' current accounts

390,103

380,681

Accrued expenses

3,282

2,917

433,940

412,406

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Hire purchase contracts

15,183

42,429