GBGR Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC397213

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,928		1,634
Investments	5		1		1

			1,929		1,635
CURRENT ASSETS
Debtors	6	11,296		21,372
Cash at bank and in hand		26,420		15,372

		37,716		36,744
Creditors: Amounts Falling Due Within One Year	7	(15,477 )		(20,686 )

NET CURRENT ASSETS (LIABILITIES)			22,239		16,058

TOTAL ASSETS LESS CURRENT LIABILITIES			24,168		17,693

PROVISIONS FOR LIABILITIES
Deferred Taxation			(366 )		(311 )

NET ASSETS			23,802		17,382

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			23,702		17,282

SHAREHOLDERS' FUNDS			23,802		17,382

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GBGR Limited

Balance Sheet (continued)

As At 30 April 2026

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 member has 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Gareth Roberts

Director

27/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

GBGR Limited is a private company, limited by shares, incorporated in Scotland, registered number SC397213 . The registered office is 24 Prentice Fields, Roslin, Scotland, EH25 9AP.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing balance
Computer Equipment	33% Straight line

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.7. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: NIL)

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GBGR Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

4. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 May 2025	5,489	4,427	9,916
Additions	1,192	-	1,192

As at 30 April 2026	6,681	4,427	11,108

Depreciation
As at 1 May 2025	4,966	3,316	8,282
Provided during the period	429	469	898

As at 30 April 2026	5,395	3,785	9,180

Net Book Value
As at 30 April 2026	1,286	642	1,928

As at 1 May 2025	523	1,111	1,634

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 May 2025	1

As at 30 April 2026	1

Provision
As at 1 May 2025	-

As at 30 April 2026	-

Net Book Value
As at 30 April 2026	1

As at 1 May 2025	1

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	11,296	21,372

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	2,051	1,558
Taxation and social security	13,426	19,128

	15,477	20,686

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GBGR Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

9. Related Party Transactions

The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.

10. Ultimate Controlling Party

The company's ultimate controlling parties are Mr and Mrs Roberts by virtue of their joint ownership of 100% of the issued share capital in the company.

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