1 June 2022 false No description of principal activity Taxfiler 2023.14 SC596185business:PrivateLimitedCompanyLtd2022-06-012023-05-31 SC5961852022-05-31 SC5961852022-06-012023-05-31 SC596185business:AuditExempt-NoAccountantsReport2022-06-012023-05-31 SC596185business:FilletedAccounts2022-06-012023-05-31 SC5961852023-05-31 SC596185business:Director12022-06-012023-05-31 SC596185business:RegisteredOffice2022-06-012023-05-31 SC5961852022-05-31 SC596185core:WithinOneYear2023-05-31 SC596185core:WithinOneYear2022-05-31 SC596185core:AfterOneYear2023-05-31 SC596185core:AfterOneYear2022-05-31 SC596185core:ShareCapitalcore:PreviouslyStatedAmount2023-05-31 SC596185core:ShareCapitalcore:PreviouslyStatedAmount2022-05-31 SC596185core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-05-31 SC596185core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-05-31 SC596185core:PreviouslyStatedAmount2023-05-31 SC596185core:PreviouslyStatedAmount2022-05-31 SC596185business:SmallEntities2022-06-012023-05-31 SC596185countries:Scotland2022-06-012023-05-31 SC596185core:LandBuildings2022-05-31 SC596185core:LandBuildings2023-05-31 SC5961852021-06-012022-05-31 iso4217:GBP xbrli:pure
Company Registration No. SC596185 (Scotland)
Pentland Square Limited Unaudited accounts for the year ended 31 May 2023
Pentland Square Limited Unaudited accounts Contents
Page
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Pentland Square Limited Company Information for the year ended 31 May 2023
Director
David Lewis Stevenson
Company Number
SC596185 (Scotland)
Registered Office
149 WHITEHOUSE LOAN EDINBURGH EH9 2EY UNITED KINGDOM
Accountants
TaxKings Ltd 4th Floor, 176 Bath Street Glasgow G2 4HG
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Pentland Square Limited Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
59,840 
59,840 
Current assets
Cash at bank and in hand
1,579 
48,074 
Creditors: amounts falling due within one year
(22,499)
(70,127)
Net current liabilities
(20,920)
(22,053)
Total assets less current liabilities
38,920 
37,787 
Creditors: amounts falling due after more than one year
(53,486)
(52,480)
Net liabilities
(14,566)
(14,693)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(14,567)
(14,694)
Shareholders' funds
(14,566)
(14,693)
For the year ending 31 May 2023 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 his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 14 February 2024 and were signed on its behalf by
David Lewis Stevenson Director Company Registration No. SC596185
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Pentland Square Limited Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
Pentland Square Limited is a private company, limited by shares, registered in Scotland, registration number SC596185. The registered office is 149 WHITEHOUSE LOAN, EDINBURGH, EH9 2EY, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 1 June 2022
59,840 
At 31 May 2023
59,840 
Depreciation
At 31 May 2023
- 
Net book value
At 31 May 2023
59,840 
At 31 May 2022
59,840 
5
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Loans from directors
22,499 
68,687 
Accruals
- 
1,440 
22,499 
70,127 
6
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
53,486 
52,480 
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Pentland Square Limited Notes to the Accounts for the year ended 31 May 2023
7
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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