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REGISTERED NUMBER: SC543227 (Scotland)











UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

FOR

PRO VISUAL SITE MANAGEMENT LTD

PRO VISUAL SITE MANAGEMENT LTD (REGISTERED NUMBER: SC543227)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


PRO VISUAL SITE MANAGEMENT LTD

COMPANY INFORMATION
for the Year Ended 31 March 2023







DIRECTORS: J P Allan
W Burke





REGISTERED OFFICE: 27 Ingram Street
Glasgow
G1 1HA





REGISTERED NUMBER: SC543227 (Scotland)





ACCOUNTANTS: Kean Jarman & Company
Chartered Accountants
27 Ingram Street
Glasgow
G1 1HA

PRO VISUAL SITE MANAGEMENT LTD (REGISTERED NUMBER: SC543227)

BALANCE SHEET
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,372 7,162

CURRENT ASSETS
Debtors 5 40,632 124,367
Cash at bank and in hand 10,927 14,324
51,559 138,691
CREDITORS
Amounts falling due within one year 6 26,317 62,096
NET CURRENT ASSETS 25,242 76,595
TOTAL ASSETS LESS CURRENT
LIABILITIES

30,614

83,757

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 30,514 83,657
SHAREHOLDERS' FUNDS 30,614 83,757

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 28 November 2023 and were signed on its behalf by:





J P Allan - Director


PRO VISUAL SITE MANAGEMENT LTD (REGISTERED NUMBER: SC543227)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Pro Visual Site Management Ltd 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.

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 - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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.

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 9 (2022 - 8 ) .

PRO VISUAL SITE MANAGEMENT LTD (REGISTERED NUMBER: SC543227)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 31 March 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2022
and 31 March 2023 1,160 1,265 9,695 5,871 17,991
DEPRECIATION
At 1 April 2022 671 965 6,015 3,178 10,829
Charge for year 122 75 920 673 1,790
At 31 March 2023 793 1,040 6,935 3,851 12,619
NET BOOK VALUE
At 31 March 2023 367 225 2,760 2,020 5,372
At 31 March 2022 489 300 3,680 2,693 7,162

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 40,292 124,027
Prepayments and accrued income 340 340
40,632 124,367

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade creditors 4,102 1,785
Tax 14,436 33,763
Social security and other taxes 96 476
VAT 7,329 26,064
Directors' current accounts 354 8
26,317 62,096

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.23 31.3.22
value: £    £   
100 Ordinary 1 100 100

8. RELATED PARTY DISCLOSURES

The company directors were owed £354 (2022-£8) at the year end. £354 was the maximum amount outstanding during the year.