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REGISTERED NUMBER: SC366743 (Scotland)















Unaudited Financial Statements for the Year Ended 30 September 2026

for

G Spratt Accountancy Limited
G Spratt Accountancy Limited (Registered number: SC366743)






Contents of the Financial Statements
for the Year Ended 30 September 2026




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


G Spratt Accountancy Limited

Company Information
for the Year Ended 30 September 2026







DIRECTOR: P A Ronan





SECRETARY: Mrs S H C Ronan





REGISTERED OFFICE: Abbeylands
High Street
Dunbar
East Lothian
EH42 1EH





REGISTERED NUMBER: SC366743 (Scotland)





ACCOUNTANTS: G Spratt Accountancy Ltd
Abbeylands
High Street
Dunbar
East Lothian
EH42 1EH
Page 1
G Spratt Accountancy Limited (Registered number: SC366743)

Balance Sheet
30 September 2026

30.9.26 30.9.25
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 330,000 330,000
Tangible assets 5 26,523 34,195
356,523 364,195

CURRENT ASSETS
Stocks 15,680 15,210
Debtors 6 25,502 42,381
Cash at bank and in hand 6,680 4,176
47,862 61,767
CREDITORS
Amounts falling due within one year 7 68,862 103,782
NET CURRENT LIABILITIES (21,000 ) (42,015 )
TOTAL ASSETS LESS CURRENT
LIABILITIES
335,523
322,180

CREDITORS
Amounts falling due after more than one
year
8
152,582
136,818
NET ASSETS 182,941 185,362

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Revaluation reserve 9 170,500 170,500
Retained earnings 11,441 13,862
SHAREHOLDERS' FUNDS 182,941 185,362

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 notes form part of these financial statements

Page 2 continued...
G Spratt Accountancy Limited (Registered number: SC366743)

Balance Sheet - continued
30 September 2026


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 director and authorised for issue on 20 October 2026 and were signed by:





P A Ronan - Director


The notes form part of these financial statements

Page 3
G Spratt Accountancy Limited (Registered number: SC366743)

Notes to the Financial Statements
for the Year Ended 30 September 2026

1. STATUTORY INFORMATION

G Spratt Accountancy 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance and 20% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Page 4 continued...
G Spratt Accountancy Limited (Registered number: SC366743)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2026

2. ACCOUNTING POLICIES - continued

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 year was 5 (2025 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 October 2025
and 30 September 2026 460,500
AMORTISATION
At 1 October 2025
and 30 September 2026 130,500
NET BOOK VALUE
At 30 September 2026 330,000
At 30 September 2025 330,000

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2025
and 30 September 2026 102,664
DEPRECIATION
At 1 October 2025 68,469
Charge for year 7,672
At 30 September 2026 76,141
NET BOOK VALUE
At 30 September 2026 26,523
At 30 September 2025 34,195

Page 5 continued...
G Spratt Accountancy Limited (Registered number: SC366743)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2026

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.26 30.9.25
£    £   
Trade debtors 25,502 23,825
Other debtors - 18,556
25,502 42,381

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.26 30.9.25
£    £   
Bank loans and overdrafts 50,878 77,512
Hire purchase contracts 6,969 13,015
Trade creditors 74 4,188
Taxation and social security 10,941 9,067
68,862 103,782

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.26 30.9.25
£    £   
Bank loans 56,821 36,514
Hire purchase contracts 13,230 13,230
Other creditors 82,531 87,074
152,582 136,818

9. RESERVES
Revaluation
reserve
£   
At 1 October 2025
and 30 September 2026 170,500

Page 6