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REGISTERED NUMBER: SC299136 (Scotland)














UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 29 FEBRUARY 2024

FOR

PORTLETHEN COMPUTER (SYSTEMS) LIMITED

PORTLETHEN COMPUTER (SYSTEMS) LIMITED (REGISTERED NUMBER: SC299136)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 29 February 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Chartered Certified Accountants' Report 4

PORTLETHEN COMPUTER (SYSTEMS) LIMITED

COMPANY INFORMATION
for the Year Ended 29 February 2024







DIRECTOR: Ms J Forbes





SECRETARY: Brodies Secretarial Services Limited





REGISTERED OFFICE: Brodies House
31-33 Union Grove
ABERDEEN
Aberdeenshire
AB10 6SD





REGISTERED NUMBER: SC299136 (Scotland)





ACCOUNTANTS: Acumen Accountants and Advisors Limited
Unit 1, Office 1 & 8
Blackhall Industrial Estate
Burghmuir Circle
Inverurie
Aberdeenshire
AB51 4FS

PORTLETHEN COMPUTER (SYSTEMS) LIMITED (REGISTERED NUMBER: SC299136)

BALANCE SHEET
29 February 2024

2024 2023
Notes £    £   
CURRENT ASSETS
Cash at bank 100 100

CREDITORS
Amounts falling due within one year 5 360 360
NET CURRENT LIABILITIES (260 ) (260 )
TOTAL ASSETS LESS CURRENT LIABILITIES (260 ) (260 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (360 ) (360 )
SHAREHOLDERS' FUNDS (260 ) (260 )

The company is entitled to exemption from audit under Section 480 of the Companies Act 2006 for the year ended 29 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 February 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 7 November 2024 and were signed by:





Ms J Forbes - Director


PORTLETHEN COMPUTER (SYSTEMS) LIMITED (REGISTERED NUMBER: SC299136)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 29 February 2024

1. STATUTORY INFORMATION

Portlethen Computer (Systems) 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.

The presentation currency of the financial statements is the Pound Sterling (£).


2. STATEMENT OF COMPLIANCE

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.

3. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Going concern
The financial statements have been prepared on a going concern basis which assumes the company will continue trading for a period of no less than 12 months from the date of this report.

The director acknowledges the negative balance sheet position and has given assurance that the group and fellow subsidiaries will continue to support the company in order for it to meet it's obligations as they fall due by making funds available and not calling on the loans due to group undertakings for repayment until the company is in such a position to be able to make repayments

4. EMPLOYEES AND DIRECTORS

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

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other creditors 360 360

6. RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

7. ULTIMATE CONTROLLING PARTY

The immediate parent company is PCL Group Limited by virtue of it's 100% ownership of the issued share capital in the company.

The ultimate parent company is PCL Group Holdings (Aberdeen) Limited by virtue of it's 100% ownership of the issued share capital in PCL Group Limited.

The ultimate controlling party is Jeanette Forbes by virtue of her 50% ownership of the issued share capital in PCL Group Holdings (Aberdeen) Limited.

CHARTERED CERTIFIED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
PORTLETHEN COMPUTER (SYSTEMS) LIMITED (REGISTERED NUMBER: SC299136)

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Portlethen Computer (Systems) Limited for the year ended 29 February 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the director of Portlethen Computer (Systems) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Portlethen Computer (Systems) Limited and state those matters that we have agreed to state to the director of Portlethen Computer (Systems) Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Portlethen Computer (Systems) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Portlethen Computer (Systems) Limited. You consider that Portlethen Computer (Systems) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Portlethen Computer (Systems) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Acumen Accountants and Advisors Limited
Unit 1, Office 1 & 8
Blackhall Industrial Estate
Burghmuir Circle
Inverurie
Aberdeenshire
AB51 4FS


7 November 2024