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Company Registration No. SC422122 (Scotland)
Glens Management Limited Unaudited accounts for the year ended 30 April 2026
Glens Management Limited Unaudited accounts Contents
Page
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Glens Management Limited Company Information for the year ended 30 April 2026
Director
Eric Burns
Company Number
SC422122 (Scotland)
Registered Office
19 Arthurlie Avenue Barrhead Glasgow G78 2BU
Accountants
Clarity Accounting (Scotland) Ltd 234 West George Street Glasgow G2 4QY
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Glens Management Limited Statement of financial position as at 30 April 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
10,534 
13,629 
Current assets
Debtors
37,571 
70,358 
Cash at bank and in hand
(4,748)
(8,157)
32,823 
62,201 
Creditors: amounts falling due within one year
(41,177)
(32,888)
Net current (liabilities)/assets
(8,354)
29,313 
Total assets less current liabilities
2,180 
42,942 
Creditors: amounts falling due after more than one year
(42,842)
(69,624)
Net liabilities
(40,662)
(26,682)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(40,762)
(26,782)
Shareholders' funds
(40,662)
(26,682)
For the year ending 30 April 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 director acknowledges his 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 and authorised for issue on 10 July 2026 and were signed on its behalf by
Eric Burns Director Company Registration No. SC422122
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Glens Management Limited Notes to the Accounts for the year ended 30 April 2026
1
Statutory information
Glens Management Limited is a private company, limited by shares, registered in Scotland, registration number SC422122. The registered office is 19 Arthurlie Avenue, Barrhead, Glasgow, G78 2BU.
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.
3
Accounting policies
These financial statements for the year ended 30 April 2026 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 May 2024. 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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10 Years
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
25% Straight Line
Computer equipment
25% Reducing Balance
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Glens Management Limited Notes to the Accounts for the year ended 30 April 2026
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 May 2025
42,175 
25,977 
21,126 
5,025 
4,857 
99,160 
Additions
- 
- 
- 
443 
- 
443 
At 30 April 2026
42,175 
25,977 
21,126 
5,468 
4,857 
99,603 
Depreciation
At 1 May 2025
40,729 
24,007 
16,112 
845 
3,838 
85,531 
Charge for the year
179 
492 
1,254 
1,358 
255 
3,538 
At 30 April 2026
40,908 
24,499 
17,366 
2,203 
4,093 
89,069 
Net book value
At 30 April 2026
1,267 
1,478 
3,760 
3,265 
764 
10,534 
At 30 April 2025
1,446 
1,970 
5,014 
4,180 
1,019 
13,629 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Other debtors
37,571 
70,358 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
26,451 
10,000 
Taxes and social security
3,380 
6,571 
Other creditors
8,882 
8,425 
Loans from directors
2,464 
7,892 
41,177 
32,888 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
42,842 
69,624 
8
Average number of employees
During the year the average number of employees was 17 (2025: 17).
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