IRIS Accounts Production v24.2.0.383 SC247475 Board of Directors 1.2.23 31.1.24 31.1.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWhSC2474752023-01-31SC2474752024-01-31SC2474752023-02-012024-01-31SC2474752022-01-31SC2474752022-02-012023-01-31SC2474752023-01-31SC247475ns15:Scotland2023-02-012024-01-31SC247475ns14:PoundSterling2023-02-012024-01-31SC247475ns10:Director12023-02-012024-01-31SC247475ns10:PrivateLimitedCompanyLtd2023-02-012024-01-31SC247475ns10:SmallEntities2023-02-012024-01-31SC247475ns10:AuditExempt-NoAccountantsReport2023-02-012024-01-31SC247475ns10:SmallCompaniesRegimeForDirectorsReport2023-02-012024-01-31SC247475ns10:SmallCompaniesRegimeForAccounts2023-02-012024-01-31SC247475ns10:FullAccounts2023-02-012024-01-31SC247475ns10:Director22023-02-012024-01-31SC247475ns10:CompanySecretary12023-02-012024-01-31SC247475ns10:RegisteredOffice2023-02-012024-01-31SC247475ns5:CurrentFinancialInstruments2024-01-31SC247475ns5:CurrentFinancialInstruments2023-01-31SC247475ns5:ShareCapital2024-01-31SC247475ns5:ShareCapital2023-01-31SC247475ns5:RetainedEarningsAccumulatedLosses2024-01-31SC247475ns5:RetainedEarningsAccumulatedLosses2023-01-31SC247475ns5:FurnitureFittings2023-02-012024-01-31SC247475ns5:ComputerEquipment2023-02-012024-01-31SC247475ns5:FurnitureFittings2023-01-31SC247475ns5:ComputerEquipment2023-01-31SC247475ns5:FurnitureFittings2024-01-31SC247475ns5:ComputerEquipment2024-01-31SC247475ns5:FurnitureFittings2023-01-31SC247475ns5:ComputerEquipment2023-01-31SC247475ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-01-31SC247475ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-01-31
REGISTERED NUMBER: SC247475 (Scotland)















Unaudited Financial Statements for the Year Ended 31 January 2024

for

Pragmatique Limited

Pragmatique Limited (Registered number: SC247475)






Contents of the Financial Statements
for the Year Ended 31 January 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Pragmatique Limited

Company Information
for the Year Ended 31 January 2024







DIRECTORS: B V Watson
M Tierney





SECRETARY: B V Watson





REGISTERED OFFICE: 2 Stewart Street
Milngavie
Glasgow
G62 6BW





REGISTERED NUMBER: SC247475 (Scotland)





ACCOUNTANTS: Bell Barr & Company
Chartered Accountants
2 Stewart Street
Milngavie
Glasgow
G62 6BW

Pragmatique Limited (Registered number: SC247475)

Balance Sheet
31 January 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 5,412 4,808

CURRENT ASSETS
Debtors 5 23,364 7,562
Cash at bank 24,372 18,683
47,736 26,245
CREDITORS
Amounts falling due within one year 6 50,631 29,644
NET CURRENT LIABILITIES (2,895 ) (3,399 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,517

1,409

PROVISIONS FOR LIABILITIES 1,353 914
NET ASSETS 1,164 495

CAPITAL AND RESERVES
Called up share capital 120 120
Retained earnings 1,044 375
SHAREHOLDERS' FUNDS 1,164 495

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 October 2024 and were signed on its behalf by:



M Tierney - Director


Pragmatique Limited (Registered number: SC247475)

Notes to the Financial Statements
for the Year Ended 31 January 2024

1. STATUTORY INFORMATION

Pragmatique 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.

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.

The directors have reviewed the company's operating costs for the next twelve months and the sources of funds available and are satisfied that the company has adequate resources to continue for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements..

Turnover
Turnover represents the total invoiced value of services provided during the year, excluding value added tax, plus the value of services provided but not yet invoiced where the company has earned the right to consideration before the year end.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Computer equipment - 25% on reducing balance

Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

Pragmatique Limited (Registered number: SC247475)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

2. ACCOUNTING POLICIES - continued

Cash at bank
Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the account.

Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability on the balance sheet and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 February 2023 1,664 16,483 18,147
Additions - 2,340 2,340
At 31 January 2024 1,664 18,823 20,487
DEPRECIATION
At 1 February 2023 1,167 12,172 13,339
Charge for year 74 1,662 1,736
At 31 January 2024 1,241 13,834 15,075
NET BOOK VALUE
At 31 January 2024 423 4,989 5,412
At 31 January 2023 497 4,311 4,808

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade debtors 23,255 6,992
Other debtors 109 570
23,364 7,562

Pragmatique Limited (Registered number: SC247475)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Trade creditors 1,278 -
Taxation and social security 39,258 28,609
Other creditors 10,095 1,035
50,631 29,644