Company Registration No. SC638924 (Scotland)
PK & PU Limited
Unaudited accounts
for the year ended 31 August 2024
PK & PU Limited
Unaudited accounts
Contents
PK & PU Limited
Company Information
for the year ended 31 August 2024
Directors
Raj Chettri
Puja Kandel
Company Number
SC638924 (Scotland)
Registered Office
1 ASHGROVE PLACE
ABERDEEN
AB16 5HW
United Kingdom
Accountants
SAAP & Associates Limited
Thames House
3 Wellington Street
Woolwich
London
SE18 6NY
PK & PU Limited
Statement of financial position
as at 31 August 2024
Tangible assets
4,018
5,023
Cash at bank and in hand
3,598
5,853
Creditors: amounts falling due within one year
14,428
13,562
Net current assets
19,885
21,378
Total assets less current liabilities
23,903
26,401
Creditors: amounts falling due after more than one year
(25,080)
(29,640)
Net liabilities
(1,177)
(3,239)
Called up share capital
100
100
Profit and loss account
(1,277)
(3,339)
Shareholders' funds
(1,177)
(3,239)
For the year ending 31 August 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 directors acknowledge their 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 of Directors and authorised for issue on 20 May 2025 and were signed on its behalf by
Raj Chettri
Director
Company Registration No. SC638924
PK & PU Limited
Notes to the Accounts
for the year ended 31 August 2024
PK & PU Limited is a private company, limited by shares, registered in Scotland, registration number SC638924. The registered office is 1 ASHGROVE PLACE, ABERDEEN, AB16 5HW, United Kingdom.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
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:
4
Tangible fixed assets
Fixtures & fittings
At 1 September 2023
12,260
5
Creditors: amounts falling due within one year
2024
2023
Loans from directors
(15,000)
(15,000)
PK & PU Limited
Notes to the Accounts
for the year ended 31 August 2024
6
Creditors: amounts falling due after more than one year
2024
2023
7
Average number of employees
During the year the average number of employees was 2 (2023: 2).