1 December 2023 false No description of principal activity Taxfiler 2024.6 SC276409business:PrivateLimitedCompanyLtd2023-12-012024-11-30 SC2764092023-11-30 SC2764092023-12-012024-11-30 SC276409business:AuditExemptWithAccountantsReport2023-12-012024-11-30 SC276409business:FilletedAccounts2023-12-012024-11-30 SC2764092024-11-30 SC276409business:Director12023-12-012024-11-30 SC276409business:Director22023-12-012024-11-30 SC276409business:RegisteredOffice2023-12-012024-11-30 SC2764092023-11-30 SC276409core:WithinOneYear2024-11-30 SC276409core:WithinOneYear2023-11-30 SC276409core:ShareCapitalcore:PreviouslyStatedAmount2024-11-30 SC276409core:ShareCapitalcore:PreviouslyStatedAmount2023-11-30 SC276409core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-11-30 SC276409core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-11-30 SC276409core:PreviouslyStatedAmount2024-11-30 SC276409core:PreviouslyStatedAmount2023-11-30 SC276409business:SmallEntities2023-12-012024-11-30 SC276409countries:Scotland2023-12-012024-11-30 SC276409core:PlantMachinery2023-12-012024-11-30 SC276409core:FurnitureFittings2023-12-012024-11-30 SC276409core:ComputerEquipment2023-12-012024-11-30 SC276409core:PlantMachinery2023-11-30 SC276409core:FurnitureFittings2023-11-30 SC276409core:ComputerEquipment2023-11-30 SC276409core:PlantMachinery2024-11-30 SC276409core:FurnitureFittings2024-11-30 SC276409core:ComputerEquipment2024-11-30 SC276409core:AdditionsToInvestments2024-11-30 SC276409core:DisposalsRepaymentsInvestments2024-11-30 SC276409core:AfterOneYear2024-11-30 SC276409core:AfterOneYear2023-11-30 SC2764092022-12-012023-11-30 iso4217:GBP xbrli:pure
Company Registration No. SC276409 (Scotland)
PTK Consulting Limited Unaudited accounts for the year ended 30 November 2024
PTK Consulting Limited Unaudited accounts Contents
Page
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PTK Consulting Limited Company Information for the year ended 30 November 2024
Directors
Valerie Kewley Peter Stewart Kewley
Company Number
SC276409 (Scotland)
Registered Office
Aghmhor Daviot Inverurie AB51 0JA Scotland
Accountants
A2Z Accounting Solutions Limited 26 Grandholm Grove Aberdeen AB22 8AX
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PTK Consulting Limited Statement of financial position as at 30 November 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,491 
999 
Investments
124,437 
125,000 
125,928 
125,999 
Current assets
Inventories
- 
54,575 
Debtors
293,169 
334,681 
Cash at bank and in hand
148,307 
232,450 
441,476 
621,706 
Creditors: amounts falling due within one year
(20,491)
(76,777)
Net current assets
420,985 
544,929 
Net assets
546,913 
670,928 
Capital and reserves
Called up share capital
(2)
(2)
Profit and loss account
546,915 
670,930 
Shareholders' funds
546,913 
670,928 
For the year ending 30 November 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 27 May 2025 and were signed on its behalf by
Peter Stewart Kewley Director Company Registration No. SC276409
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PTK Consulting Limited Notes to the Accounts for the year ended 30 November 2024
1
Statutory information
PTK Consulting Limited is a private company, limited by shares, registered in Scotland, registration number SC276409. The registered office is Aghmhor, Daviot, Inverurie, AB51 0JA, 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
25% on Cost
Fixtures & fittings
25% on cost
Computer equipment
25% on cost
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 December 2023
2,367 
5,889 
7,433 
15,689 
Additions
- 
- 
791 
791 
At 30 November 2024
2,367 
5,889 
8,224 
16,480 
Depreciation
At 1 December 2023
1,368 
5,889 
7,433 
14,690 
Charge for the year
250 
- 
49 
299 
At 30 November 2024
1,618 
5,889 
7,482 
14,989 
Net book value
At 30 November 2024
749 
- 
742 
1,491 
At 30 November 2023
999 
- 
- 
999 
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PTK Consulting Limited Notes to the Accounts for the year ended 30 November 2024
5
Investments
Other investments 
£ 
Valuation at 1 December 2023
125,000 
Additions
255,255 
Disposals
(255,818)
Valuation at 30 November 2024
124,437 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
28,169 
69,122 
Amounts due from group undertakings etc.
265,000 
265,000 
293,169 
334,122 
Amounts falling due after more than one year
Accrued income and prepayments
- 
559 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
9,246 
17,867 
Trade creditors
5,191 
54,808 
Taxes and social security
985 
(7,462)
Other creditors
2,000 
- 
Loans from directors
2,269 
3,064 
Accruals
800 
8,500 
20,491 
76,777 
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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