Pcon Limited
Registered number: SC380261
Balance Sheet
as at 30 June 2024
Notes 2024 2023
£ £
Fixed assets
Investments 129,230 129,230
Current assets
Cash at bank and in hand 320,446 323,181
Creditors: amounts falling due within one year 3 (17,970) (30,538)
Net current assets 302,476 292,643
Net assets 431,706 421,873
Capital and reserves
Called up share capital 2 2
Profit and loss account 431,704 421,871
Shareholders' funds 431,706 421,873
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Tim Peel
Director
Approved by the board on 8 January 2025
Pcon Limited
Notes to the Accounts
for the year ended 30 June 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 750 750
Corporation tax 12,042 22,224
Other creditors 5,178 7,564
17,970 30,538
4 Other information
Pcon Limited is a private company limited by shares and incorporated in Scotland. Its registered office is:
28 Brockwood Park
Aberdeen
AB21 0JT
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