# FINLAY'S PICTURE FRAMING LTD (SC731448)

> FINLAY'S PICTURE FRAMING LTD is an active private limited company (company number SC731448) incorporated on 4 May 2022, registered in Glasgow. Its registered activity is other retail sale of new goods in specialised stores (not commercial art galleries and opticians) (SIC 47789). Latest micro accounts cover the period ending 30 September 2025, showing net assets of £9,837, with 1 employee on average. As micro-entity accounts, no profit and loss account is filed, so turnover and profit are not public. Net assets rose 157% on the prior period (£3,823).

- Status: Active
- Incorporated: 2022-05-04
- Registered office: Glasgow, G31 2SE
- SIC 47789: Other retail sale of new goods in specialised stores (not commercial art galleries and opticians)
- Next accounts due: 2027-06-30
- Confirmation statement due: 2027-05-18
- Accounts type: MICRO ENTITY

By net assets it sits in the upper half of 156 comparable companies in Glasgow (median £7,392, upper quartile £54k).

## Accounts (as filed)

| Period end | Net assets | Cash | Debtors | Creditors <1y | Turnover | Profit | Employees |
|---|---|---|---|---|---|---|---|
| 2025-09-30 | £9,837 | — | — | £2,244 | — | — | 1 |
| 2024-09-30 | £3,823 | — | — | £11k | — | — | 1 |

current ratio 4.03; size band micro.

## Filing and accounts signals (facts, not a rating)

- Net assets above zero: Net assets £9,837 at 30 September 2025
- Net assets up 10% or more on the prior period: +157.3% vs prior period
- Current assets at least 1.5× creditors within one year: Current ratio 4.03
- Incorporated two to five years ago: Incorporated 4 May 2022

How each signal is derived: https://firmoscan.com/methodology

## Persons with significant control

- Ms Lucia Nicole Terese De Luca — owns 75–100% of shares; holds 75–100% of voting rights; can appoint or remove directors, since 2022-05-04

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Source: Companies House register snapshot 2026-08-31, Open Government Licence v3.0. Information may have changed since that date and is not advice or a credit reference; check the official record before relying on it. Official record: https://find-and-update.company-information.service.gov.uk/company/SC731448
HTML: https://firmoscan.com/company/SC731448-finlay-s-picture-framing-ltd