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REGISTERED NUMBER: SC710540 (Scotland)















Financial Statements for the Year Ended 30 September 2024

for

Podspectrix Ltd

Podspectrix Ltd (Registered number: SC710540)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


Podspectrix Ltd

Company Information
for the Year Ended 30 September 2024







DIRECTOR: A W S Hodson





REGISTERED OFFICE: Student Enterprise Hub Appleton Tower
11 Crichton Street
Edinburgh
United Kingdom
EH8 9LE





REGISTERED NUMBER: SC710540 (Scotland)





ACCOUNTANTS: Accountancy Seekers Limited
50 Aurora Apartments
10 Buckhold Road
London
SW18 4FW

Podspectrix Ltd (Registered number: SC710540)

Abridged Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 24,902 98

CURRENT ASSETS
Debtors 11,006 2,411
Cash at bank 63,874 20,205
74,880 22,616
CREDITORS
Amounts falling due within one year 1,200 11,200
NET CURRENT ASSETS 73,680 11,416
TOTAL ASSETS LESS CURRENT
LIABILITIES

98,582

11,514

PROVISIONS FOR LIABILITIES 4,713 -
NET ASSETS 93,869 11,514

CAPITAL AND RESERVES
Called up share capital 5 63,500 1,000
Retained earnings 30,369 10,514
SHAREHOLDERS' FUNDS 93,869 11,514

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Podspectrix Ltd (Registered number: SC710540)

Abridged Balance Sheet - continued
30 September 2024


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 September 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 January 2025 and were signed by:





A W S Hodson - Director


Podspectrix Ltd (Registered number: SC710540)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Podspectrix Ltd 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.

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Podspectrix Ltd (Registered number: SC710540)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 October 2023 220
Additions 33,104
At 30 September 2024 33,324
DEPRECIATION
At 1 October 2023 122
Charge for year 8,300
At 30 September 2024 8,422
NET BOOK VALUE
At 30 September 2024 24,902
At 30 September 2023 98

5. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
125,000 Ordinary £0.50 62,500 -

Allotted and issued:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
1,000,000 Share capital 1 £0.00 1 1,000 1,000

125,000 Ordinary shares of £0.001 each were allotted at a premium of £0.50 per share during the year.