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Company registration number: SC890087 (Scotland)
 
GBS PAT TESTING LTD Unaudited financial statements For the period ended 30 September 2026
 
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GBS PAT TESTING LTDCompany No. SC890087
Unaudited financial statements for the period ended 30 September 2026
 
CONTENTS
 
Company information3
Directors' report4
Balance sheet5
Notes5
 
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GBS PAT TESTING LTDCompany No. SC890087
Company information for the period ended 30 September 2026
 
DirectorsSPEIRS, Gary Walter (Appointed 19/05/2026)
 
Company numberSC890087 (Scotland)
 
Registered office41 Alnwick Drive Glasgow G68 0GR
 
AccountantTW Accounting Services LTD
650 Stirling Road Cumbernauld Glasgow G67 4AB
 
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GBS PAT TESTING LTDCompany No. SC890087
Director's Report for the period ended 30 September 2026
 
The director presents their report and the financial statements for the period ended 30 September 2026.
 
Principal Activity
 
The principal activity of the company during the period was electrical PAT testing
 
Director
 
SPEIRS, Gary Walter (Appointed 19/05/2026)
 
Statement of directors' responsibilities
 
The director is responsible for preparing the report and accounts in accordance with applicable law and regulations. Company law requires the director to prepare accounts for each financial year. Under that law, the director has elected to prepare the accounts in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the accounts unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these accounts, the director is required to: • select suitable accounting policies and then apply them consistently; • make judgements and estimates that are reasonable and prudent; • prepare the accounts on the going concern basis unless it is inappropriate to presume that the company will continue in business. The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the accounts comply with the Companies Act 2006. They is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
 
Signed by
 
_________________________________________________________
 
SPEIRS, Gary Walter
Director
 
Approved on 26 October 2026
 
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GBS PAT TESTING LTDCompany No. SC890087
Balance sheet as at 30 September 2026
30/09/2026
£
Fixed assets159
Current assets2,109
Creditors: amounts falling due within one year(4,605)
Net current liabilities(2,496)
Total assets less current liabilities(2,337)
Net liabilities(2,337)
 
Capital and reserves(2,337)
 
Notes to the financial statements
 
1. Statutory information
The company is a private company, limited by shares and is registered in Scotland. The address of the registered office is 41 Alnwick Drive, Glasgow, G68 0GR.
 
2. Average number of employees
The average number of employees during the period was: 0.
 
3. Guarantees
Included in Creditors in an interest free loan from Mr G Speirs of £3,875 which is unguaranteed and interest free.
 
For the period ending 30 September 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 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 in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime.
 
These accounts were approved and signed by the director on 26 October 2026 __________________________________________________ SPEIRS, Gary Walter
 
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