REGISTERED NUMBER: SC278916 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Gcj Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

G B Chalmers

J N Macleod

SECRETARY:

Brodies Secretarial Services Limited

REGISTERED OFFICE:

Brodies House

31 - 33 Union Grove

Aberdeen

AB10 6SD

REGISTERED NUMBER:

SC278916 (Scotland)

ACCOUNTANTS:

Grampian Accounting

3 Prospect Place

Arnhall Business Park

Westhill

Aberdeenshire

AB32 6SY

FIXED ASSETS

Investments

4

500,000

500,000

CURRENT ASSETS

Debtors

5

56,013

104,412

Cash at bank

1

232

56,014

104,644

CREDITORS

Amounts falling due within one year

6

137,394

135,539

NET CURRENT LIABILITIES

(81,380

)

(30,895

)

TOTAL ASSETS LESS CURRENT LIABILITIES

418,620

469,105

PROVISIONS FOR LIABILITIES

106,849

106,849

NET ASSETS

311,771

362,256

CAPITAL AND RESERVES

Called up share capital

108

108

Fair value reserve

7

342,871

342,871

Retained earnings

(31,208

)

19,277

311,771

362,256

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 22 August 2026 and were signed on its behalf by:

G B Chalmers - Director

1.	STATUTORY INFORMATION

Gcj 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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

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 year 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	FIXED ASSET INVESTMENTS

Shares in

group

undertaking

£

COST

At 1 January 2025

and 31 December 2025

500,000

NET BOOK VALUE

At 31 December 2025

500,000

At 31 December 2024

500,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Other debtors

56,013

104,412

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Taxation and social security

48,105

21,025

Other creditors

89,289

114,514

137,394

135,539

7.

RESERVES

Fair

value

reserve

£

At 1 January 2025

and 31 December 2025

342,871