Greyhope Bay Enterprise Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC817385 (Scotland)

Unaudited Financial Statements

for the Period 1 April 2025 to 30 November 2025

for

Greyhope Bay Enterprise Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Redvers

Ms F M Coombey

Dr F D Mcintyre

SECRETARY:

Stronachs Secretaries Ltd

REGISTERED OFFICE:

28 Albyn Place

Aberdeen

United Kingdom

AB10 1YL

REGISTERED NUMBER:

SC817385 (Scotland)

ACCOUNTANTS:

The Grant Considine Partnership

Chartered Accountants

46 High Street

Banchory

Aberdeenshire

AB31 5SR

FIXED ASSETS

Tangible assets

4

2,421

2,764

CURRENT ASSETS

Debtors

5

3,247

65

Cash at bank

33,176

10,929

36,423

10,994

CREDITORS

Amounts falling due within one year

6

27,319

3,529

NET CURRENT ASSETS

9,104

7,465

TOTAL ASSETS LESS CURRENT

LIABILITIES

11,525

10,229

CREDITORS

Amounts falling due after more than one year

7

2,971

12,620

NET ASSETS/(LIABILITIES)

8,554

(2,391

)

CAPITAL AND RESERVES

Called up share capital

1

Retained earnings

8,553

(2,392

)

8,554

(2,391

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 November 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 24 August 2026 and were signed on its behalf by:

D Redvers - Director

1.	STATUTORY INFORMATION

Greyhope Bay Enterprise Limited 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.

Tangible fixed assets

Tangible fixed assets are measured at cost less accumulative deprecation and any accumulative impairment losses. Deprecation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

Fixtures and fittings

over 5 years

Computer equipment

over 5 years

Taxation

Taxation for the period 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 period 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 period was 5 (2025 - NIL ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 April 2025

2,245

519

2,764

Additions

262

-

262

At 30 November 2025

2,507

519

3,026

DEPRECIATION

Charge for period

501

104

605

At 30 November 2025

501

104

605

NET BOOK VALUE

At 30 November 2025

2,006

415

2,421

At 31 March 2025

2,245

519

2,764

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

£

Trade debtors

3,048

-

Other debtors

199

65

3,247

65

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

£

Trade creditors

2,933

2,375

Taxation and social security

3,680

804

Other creditors

20,706

350

27,319

3,529

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

£

Other creditors

2,971

12,620

8.	SECURED DEBTS

The loan provider holds a bond and floating charge over the assets of the company.

9.	ULTIMATE PARENT COMPANY

The ultimate controlling party is Greyhope Bay Limited.

Registered office:

28 Albyn Place

Aberdeen

United Kingdom

AB10 1YL