17 November 2025 false No description of principal activity Taxfiler 2024.6 SC870482business:PrivateLimitedCompanyLtd2025-11-172026-08-31 SC8704822025-11-16 SC8704822025-11-172026-08-31 SC870482business:AuditExemptWithAccountantsReport2025-11-172026-08-31 SC870482business:AbridgedAccounts2025-11-172026-08-31 SC8704822026-08-31 SC870482business:Director12025-11-172026-08-31 SC870482business:RegisteredOffice2025-11-172026-08-31 SC870482core:WithinOneYear2026-08-31 SC870482core:ShareCapitalcore:PreviouslyStatedAmount2026-08-31 SC870482core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-08-31 SC870482core:PreviouslyStatedAmount2026-08-31 SC870482business:SmallEntities2025-11-172026-08-31 SC870482countries:Scotland2025-11-172026-08-31 iso4217:GBP xbrli:pure
Company Registration No. SC870482 (Scotland)
Gma Consultancy Ltd Unaudited accounts for the period from 17 November 2025 to 31 August 2026
Gma Consultancy Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Gma Consultancy Ltd Company Information for the period from 17 November 2025 to 31 August 2026
Director
Kevin Gray
Company Number
SC870482 (Scotland)
Registered Office
21 Kilburn Wood Gardens Roslin Midlothian EH25 9AB Scotland
Accountants
Munn Accounting Ltd 2 Garnlydan Farm Garnlydan Ebbw Vale Gwent NP23 5HA
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Gma Consultancy Ltd Statement of financial position as at 31 August 2026
2026 
Notes
£ 
Current assets
Cash at bank and in hand
66,015 
Creditors: amounts falling due within one year
(15,229)
Net current assets
50,786 
Net assets
50,786 
Capital and reserves
Called up share capital
1 
Profit and loss account
50,785 
Shareholders' funds
50,786 
For the period ending 31 August 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.
The members have agreed to the preparation of abridged accounts for the period in accordance with Section 444(2A).
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 12 October 2026 and were signed on its behalf by
Kevin Gray Director Company Registration No. SC870482
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Gma Consultancy Ltd Notes to the Accounts for the period from 17 November 2025 to 31 August 2026
1
Statutory information
Gma Consultancy Ltd is a private company, limited by shares, registered in Scotland, registration number SC870482. The registered office is 21 Kilburn Wood Gardens, Roslin, Midlothian, EH25 9AB, Scotland. The company is in the process of being wound up.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
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.
4
Average number of employees
During the period the average number of employees was 0.
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