1 January 2023 false No description of principal activity Taxfiler 2024.1 SC368505business:PrivateLimitedCompanyLtd2023-01-012023-12-31 SC3685052022-12-31 SC3685052023-01-012023-12-31 SC368505business:AuditExemptWithAccountantsReport2023-01-012023-12-31 SC368505business:FilletedAccounts2023-01-012023-12-31 SC3685052023-12-31 SC368505business:Director12023-01-012023-12-31 SC368505business:Director22023-01-012023-12-31 SC368505business:RegisteredOffice2023-01-012023-12-31 SC3685052022-12-31 SC368505core:WithinOneYear2023-12-31 SC368505core:WithinOneYear2022-12-31 SC368505core:ShareCapitalcore:PreviouslyStatedAmount2023-12-31 SC368505core:ShareCapitalcore:PreviouslyStatedAmount2022-12-31 SC368505core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-12-31 SC368505core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-12-31 SC368505core:PreviouslyStatedAmount2023-12-31 SC368505core:PreviouslyStatedAmount2022-12-31 SC368505business:SmallEntities2023-01-012023-12-31 SC368505countries:Scotland2023-01-012023-12-31 SC368505core:PlantMachinery2023-01-012023-12-31 SC368505core:MotorVehicles2023-01-012023-12-31 SC368505core:PlantMachinery2022-12-31 SC368505core:MotorVehicles2022-12-31 SC368505core:ComputerEquipment2022-12-31 SC368505core:ComputerEquipment2023-01-012023-12-31 SC368505core:PlantMachinery2023-12-31 SC368505core:MotorVehicles2023-12-31 SC368505core:ComputerEquipment2023-12-31 SC3685052022-01-012022-12-31 iso4217:GBP xbrli:pure
Company Registration No. SC368505 (Scotland)
PM Construction (Glasgow) Limited Unaudited accounts for the year ended 31 December 2023
PM Construction (Glasgow) Limited Unaudited accounts Contents
Page
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PM Construction (Glasgow) Limited Company Information for the year ended 31 December 2023
Directors
Peter McCluskey Stephen McCluskey
Company Number
SC368505 (Scotland)
Registered Office
Red Tree Magenta, 270 Glasgow Road Rutherglen Glasgow G73 1SA Scotland
Accountants
Calculo Ltd Red Tree Magenta 270 Glasgow Road Glasgow G73 1SA
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PM Construction (Glasgow) Limited Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
15,900 
659 
Current assets
Debtors
100,424 
101,007 
Cash at bank and in hand
29,239 
56,543 
129,663 
157,550 
Creditors: amounts falling due within one year
(79,628)
(79,922)
Net current assets
50,035 
77,628 
Net assets
65,935 
78,287 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
65,835 
78,187 
Shareholders' funds
65,935 
78,287 
For the year ending 31 December 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 directors acknowledge 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 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 of Directors and authorised for issue on 5 April 2024 and were signed on its behalf by
Stephen McCluskey Director Company Registration No. SC368505
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PM Construction (Glasgow) Limited Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
PM Construction (Glasgow) Limited is a private company, limited by shares, registered in Scotland, registration number SC368505. The registered office is Red Tree Magenta, 270 Glasgow Road, Rutherglen, Glasgow, G73 1SA, Scotland.
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:
Plant & machinery
20% reducing balance
Motor vehicles
20% reducing balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2023
26,985 
17,370 
1,538 
45,893 
Additions
- 
19,875 
- 
19,875 
At 31 December 2023
26,985 
37,245 
1,538 
65,768 
Depreciation
At 1 January 2023
26,326 
17,370 
1,538 
45,234 
Charge for the year
659 
3,975 
- 
4,634 
At 31 December 2023
26,985 
21,345 
1,538 
49,868 
Net book value
At 31 December 2023
- 
15,900 
- 
15,900 
At 31 December 2022
659 
- 
- 
659 
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PM Construction (Glasgow) Limited Notes to the Accounts for the year ended 31 December 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
70,950 
69,700 
Accrued income and prepayments
- 
1,833 
Other debtors
29,474 
29,474 
100,424 
101,007 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
24,240 
35,000 
VAT
16,491 
18,205 
Trade creditors
- 
9,188 
Taxes and social security
3,228 
16,522 
Loans from directors
35,669 
1,007 
79,628 
79,922 
7
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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