1 August 2023 false No description of principal activity Taxfiler 2024.6 SC270620business:PrivateLimitedCompanyLtd2023-08-012024-07-31 SC2706202023-07-31 SC2706202023-08-012024-07-31 SC270620business:AuditExemptWithAccountantsReport2023-08-012024-07-31 SC270620business:FilletedAccounts2023-08-012024-07-31 SC2706202024-07-31 SC270620business:Director12023-08-012024-07-31 SC270620business:CompanySecretary12023-08-012024-07-31 SC270620business:RegisteredOffice2023-08-012024-07-31 SC2706202023-07-31 SC270620core:WithinOneYear2024-07-31 SC270620core:WithinOneYear2023-07-31 SC270620core:ShareCapitalcore:PreviouslyStatedAmount2024-07-31 SC270620core:ShareCapitalcore:PreviouslyStatedAmount2023-07-31 SC270620core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-07-31 SC270620core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-07-31 SC270620core:PreviouslyStatedAmount2024-07-31 SC270620core:PreviouslyStatedAmount2023-07-31 SC270620business:SmallEntities2023-08-012024-07-31 SC270620countries:Scotland2023-08-012024-07-31 SC270620core:PlantMachinery2023-08-012024-07-31 SC270620core:PlantMachinery2023-07-31 SC270620core:PlantMachinery2024-07-31 SC270620business:Director112023-07-31 SC270620business:Director112023-08-012024-07-31 SC270620business:Director112024-07-31 SC2706202022-08-012023-07-31 iso4217:GBP xbrli:pure
Company Registration No. SC270620 (Scotland)
PIRIE GOLF TEACHING LTD. Unaudited accounts for the year ended 31 July 2024
PIRIE GOLF TEACHING LTD. Unaudited accounts Contents
Page
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PIRIE GOLF TEACHING LTD. Company Information for the year ended 31 July 2024
Director
David Pirie
Secretary
Jacqueline Pirie
Company Number
SC270620 (Scotland)
Registered Office
ST. GEORGES BUILDING C/O SK AND CO ACCOU 5 ST. VINCENT PLACE GLASGOW G1 2DH SCOTLAND
Accountants
SK and Co 3rd Floor, St. Georges Building 5 St. Vincent Place Glasgow G1 2DH
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PIRIE GOLF TEACHING LTD. Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
26 
31 
Current assets
Debtors
349 
863 
Cash at bank and in hand
4,870 
14,210 
5,219 
15,073 
Creditors: amounts falling due within one year
(5,123)
(14,983)
Net current assets
96 
90 
Net assets
122 
121 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
22 
21 
Shareholders' funds
122 
121 
For the year ending 31 July 2024 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 14 April 2025 and were signed on its behalf by
David Pirie Director Company Registration No. SC270620
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PIRIE GOLF TEACHING LTD. Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
PIRIE GOLF TEACHING LTD. is a private company, limited by shares, registered in Scotland, registration number SC270620. The registered office is ST. GEORGES BUILDING C/O SK AND CO ACCOU, 5 ST. VINCENT PLACE, GLASGOW, G1 2DH, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% on reducing balance
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 August 2023
857 
At 31 July 2024
857 
Depreciation
At 1 August 2023
826 
Charge for the year
5 
At 31 July 2024
831 
Net book value
At 31 July 2024
26 
At 31 July 2023
31 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
349 
863 
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PIRIE GOLF TEACHING LTD. Notes to the Accounts for the year ended 31 July 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
2,910 
6,058 
Other creditors
20,255 
14,756 
Loans from directors
(20,562)
(7,511)
Accruals
2,520 
1,680 
5,123 
14,983 
7
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
David Pirie
(7,511)
(20,562)
(7,511)
(20,562)
(7,511)
(20,562)
(7,511)
(20,562)
8
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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