1 September 2023 false No description of principal activity Taxfiler 2024.6 SC638924business:PrivateLimitedCompanyLtd2023-09-012024-08-31 SC6389242023-08-31 SC6389242023-09-012024-08-31 SC638924business:AuditExemptWithAccountantsReport2023-09-012024-08-31 SC638924business:FilletedAccounts2023-09-012024-08-31 SC6389242024-08-31 SC638924business:Director12023-09-012024-08-31 SC638924business:Director22023-09-012024-08-31 SC638924business:RegisteredOffice2023-09-012024-08-31 SC6389242023-08-31 SC638924core:WithinOneYear2024-08-31 SC638924core:WithinOneYear2023-08-31 SC638924core:AfterOneYear2024-08-31 SC638924core:AfterOneYear2023-08-31 SC638924core:ShareCapitalcore:PreviouslyStatedAmount2024-08-31 SC638924core:ShareCapitalcore:PreviouslyStatedAmount2023-08-31 SC638924core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-08-31 SC638924core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-08-31 SC638924core:PreviouslyStatedAmount2024-08-31 SC638924core:PreviouslyStatedAmount2023-08-31 SC638924business:SmallEntities2023-09-012024-08-31 SC638924countries:Scotland2023-09-012024-08-31 SC638924core:FurnitureFittings2023-08-31 SC638924core:FurnitureFittings2024-08-31 SC638924core:FurnitureFittings2023-09-012024-08-31 SC6389242022-09-012023-08-31 iso4217:GBP xbrli:pure
Company Registration No. SC638924 (Scotland)
PK & PU Limited Unaudited accounts for the year ended 31 August 2024
PK & PU Limited Unaudited accounts Contents
Page
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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
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PK & PU Limited Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
4,018 
5,023 
Current assets
Inventories
1,859 
1,963 
Cash at bank and in hand
3,598 
5,853 
5,457 
7,816 
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)
Capital and reserves
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
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PK & PU Limited Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
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.
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:
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 September 2023
12,260 
At 31 August 2024
12,260 
Depreciation
At 1 September 2023
7,237 
Charge for the year
1,005 
At 31 August 2024
8,242 
Net book value
At 31 August 2024
4,018 
At 31 August 2023
5,023 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Other creditors
572 
1,438 
Loans from directors
(15,000)
(15,000)
(14,428)
(13,562)
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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 
£ 
£ 
Bank loans
25,080 
29,640 
7
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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