G81 Kids Club Ltd

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

Registered number: SC550238

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		431		97

			431		97
CURRENT ASSETS
Debtors	5	23,604		23,491

		23,604		23,491
Creditors: Amounts Falling Due Within One Year	6	(33,326 )		(41,061 )

NET CURRENT ASSETS (LIABILITIES)			(9,722 )		(17,570 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(9,291 )		(17,473 )

Creditors: Amounts Falling Due After More Than One Year	7		-		(2,259 )

NET LIABILITIES			(9,291 )		(19,732 )

CAPITAL AND RESERVES
Called up share capital	8		5		5
Profit and Loss Account			(9,296 )		(19,737 )

SHAREHOLDERS' FUNDS			(9,291)		(19,732)

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G81 Kids Club Ltd

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 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 directors acknowledge their 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

Mrs Jean Norwood Director	Miss Nicole Wilson Director
30/10/2026

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

1. General Information

G81 Kids Club Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC550238 . The registered office is 38 38 Craigbanzo Street, Clydebank, West Dunbartonshire, G81 5BT.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. 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:

Computer Equipment

25% Reducing Balance

2.5. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2025: 5)

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G81 Kids Club Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 February 2025	548
Additions	400

As at 31 January 2026	948

Depreciation
As at 1 February 2025	451
Provided during the period	66

As at 31 January 2026	517

Net Book Value
As at 31 January 2026	431

As at 1 February 2025	97

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

5. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	5,843	5,843
Directors' loan accounts	17,761	17,648

	23,604	23,491

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Bank loans and overdrafts	5,436	5,632
Corporation tax	7,134	6,700
PAYE Creditor	6,024	6,140
Net wages	169	-
Pension Creditors	2,704	2,639
Other creditor- Payments in Advnace	2,273	3,035
Accruals and deferred income	9,586	16,915

	33,326	41,061

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	2,259

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G81 Kids Club Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	5	5

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 February 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 31 January 2026
	£	£	£	£	£
Mrs Jean Norwood	8,824	160	(103 )	-	8,881
Miss Nicole Wilson	8,824	160	(103 )	-	8,881

The above loan is unsecured, interest free and repayable on demand.

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