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REGISTERED NUMBER: SC289378 (Scotland)














UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

1 SEPTEMBER 2022 TO 28 FEBRUARY 2023

FOR

PCL GROUP LIMITED

PCL GROUP LIMITED (REGISTERED NUMBER: SC289378)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Period 1 September 2022 to 28 February 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 5

PCL GROUP LIMITED

COMPANY INFORMATION
for the Period 1 September 2022 to 28 February 2023







DIRECTOR: Ms J Forbes





SECRETARY: Brodies Secretarial Services Limited





REGISTERED OFFICE: Brodies House
31-33 Union Grove
Aberdeen
Scotland
AB10 6SD





REGISTERED NUMBER: SC289378 (Scotland)





ACCOUNTANTS: Acumen Accountants and Advisors Limited
Unit 1, Office 1 & 8
Blackhall Industrial Estate
Burghmuir Circle
Inverurie
Aberdeenshire
AB51 4FS

PCL GROUP LIMITED (REGISTERED NUMBER: SC289378)

BALANCE SHEET
28 February 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Investments 5 200 200

CURRENT ASSETS
Debtors 6 - 42,450
Cash at bank 100 100
100 42,550
CREDITORS
Amounts falling due within one year 7 100 50,100
NET CURRENT LIABILITIES - (7,550 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

200

(7,350

)

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 8 100 (7,450 )
SHAREHOLDERS' FUNDS 200 (7,350 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 February 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 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 29 November 2023 and were signed by:





Ms J Forbes - Director


PCL GROUP LIMITED (REGISTERED NUMBER: SC289378)

NOTES TO THE FINANCIAL STATEMENTS
for the Period 1 September 2022 to 28 February 2023

1. STATUTORY INFORMATION

PCL Group 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

The presentation currency is sterling.

Taxation
Taxation for the period 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.

Going concern
The director, having made due and careful enquiry, is of the opinion that the company has adequate working capital to execute its operations over the next 12 months. The director, therefore, has made an informed judgement, at the time of approving the financial statements that there is a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. As a result, the director has continued to adopt the going concern basis of accounting in preparing the annual financial statements.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2022 - NIL).

5. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 September 2022
and 28 February 2023 200
NET BOOK VALUE
At 28 February 2023 200
At 31 August 2022 200

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed by group undertakings - 42,450

PCL GROUP LIMITED (REGISTERED NUMBER: SC289378)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Period 1 September 2022 to 28 February 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Amounts owed to group undertakings 100 50,100

8. RESERVES
Retained
earnings
£   

At 1 September 2022 (7,450 )
Profit for the period 300,864
Dividends (293,314 )
At 28 February 2023 100

9. RELATED PARTY DISCLOSURES

At the balance sheet date:

PCL Group Ltd owed £100 to Portlethen Computer Systems Ltd (2022 - £100).

PCL Group was owed £42,450 from Portlethen Computer Services Ltd which has been paid in the year. In addition, PCL Group was due £50,000 to PCL Group Holdings Aberdeen Ltd which has been paid in the year.

PCL Group Holdings (Aberdeen) Limited owns 100% of the share capital in PCL Group Limited

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
PCL GROUP LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of PCL Group Limited for the period ended 28 February 2023 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of PCL Group Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of PCL Group Limited and state those matters that we have agreed to state to the director of PCL Group Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that PCL Group Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of PCL Group Limited. You consider that PCL Group Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of PCL Group Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Acumen Accountants and Advisors Limited
Unit 1, Office 1 & 8
Blackhall Industrial Estate
Burghmuir Circle
Inverurie
Aberdeenshire
AB51 4FS


29 November 2023