PUP HQ LIMITED

Company Registration Number:
SC690176 (Scotland)

Unaudited abridged accounts for the year ended 28 February 2024

Period of accounts

Start date: 01 March 2023

End date: 28 February 2024

PUP HQ LIMITED

Contents of the Financial Statements

for the Period Ended 28 February 2024

Balance sheet
Notes

PUP HQ LIMITED

Balance sheet

As at 28 February 2024


Notes

2024

2023


£

£
Fixed assets
Tangible assets: 3 224 159
Total fixed assets: 224 159
Current assets
Debtors:   3,266 1,712
Cash at bank and in hand: 1,669 2,073
Total current assets: 4,935 3,785
Creditors: amounts falling due within one year:   (5,017) (3,808)
Net current assets (liabilities): (82) (23)
Total assets less current liabilities: 142 136
Total net assets (liabilities): 142 136
Capital and reserves
Called up share capital: 100 100
Profit and loss account: 42 36
Shareholders funds: 142 136

The notes form part of these financial statements

PUP HQ LIMITED

Balance sheet statements

For the year ending 28 February 2024 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 14 August 2024
and signed on behalf of the board by:

Name: Mr P J McNulty
Status: Director

The notes form part of these financial statements

PUP HQ LIMITED

Notes to the Financial Statements

for the Period Ended 28 February 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover is recognised at the fair value of the consideration received or receivable for goods and servicesprovided in the normal course of business, and is shown net of other sales related taxes. The fair value ofconsideration takes into account trade discounts, settlement discounts and volume rebatesRevenue from contracts for the provision of professional services is recognised by reference to the stage ofcompletion when the stage of completion, costs incurred and costs to complete can be estimated reliably. Thestage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staffrates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenueis recognised only to the extent of the expenses recognised that it is probable will be recovered

Tangible fixed assets and depreciation policy

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net ofdepreciation and any impairment losses.Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over theiruseful lives on the following bases:Fixtures and fittings 20%- Staright Line method

PUP HQ LIMITED

Notes to the Financial Statements

for the Period Ended 28 February 2024

2. Employees

2024 2023
Average number of employees during the period 1 1

PUP HQ LIMITED

Notes to the Financial Statements

for the Period Ended 28 February 2024

3. Tangible Assets

Total
Cost £
At 01 March 2023 265
Additions 147
At 28 February 2024 412
Depreciation
At 01 March 2023 106
Charge for year 82
At 28 February 2024 188
Net book value
At 28 February 2024 224
At 28 February 2023 159