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REGISTERED NUMBER: SC437175 (Scotland)










Unaudited Financial Statements

for the Year Ended

30 November 2024

for

PCR INVESTMENTS LIMITED

PCR INVESTMENTS LIMITED (REGISTERED NUMBER: SC437175)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PCR INVESTMENTS LIMITED

Company Information
for the Year Ended 30 November 2024







DIRECTOR: Ms C Y P Chui





REGISTERED OFFICE: Oakfield House
378 Brandon Street
Motherwell
ML1 1XA





REGISTERED NUMBER: SC437175 (Scotland)





ACCOUNTANTS: WDM Associates
Oakfield House
378 Brandon Street
Motherwell
ML1 1XA

PCR INVESTMENTS LIMITED (REGISTERED NUMBER: SC437175)

Balance Sheet
30 November 2024

2024 2023
Notes £    £   
FIXED ASSETS
Investment property 4 1,200,000 1,200,000

CURRENT ASSETS
Debtors 5 475,396 459,092
Cash at bank 5,596 38,143
480,992 497,235
CREDITORS
Amounts falling due within one year 6 (667,179 ) (774,134 )
NET CURRENT LIABILITIES (186,187 ) (276,899 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,013,813

923,101

PROVISIONS FOR LIABILITIES (37,364 ) (37,364 )
NET ASSETS 976,449 885,737

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 7 976,349 885,637
976,449 885,737

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

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

The director acknowledges her 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.

PCR INVESTMENTS LIMITED (REGISTERED NUMBER: SC437175)

Balance Sheet - continued
30 November 2024


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

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 11 June 2025 and were signed by:





Ms C Y P Chui - Director


PCR INVESTMENTS LIMITED (REGISTERED NUMBER: SC437175)

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

1. STATUTORY INFORMATION

PCR Investments Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Basic financial instruments
Basic financial instruments, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost.

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 NIL (2023 - NIL).

PCR INVESTMENTS LIMITED (REGISTERED NUMBER: SC437175)

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

4. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 December 2023
and 30 November 2024 1,200,000
NET BOOK VALUE
At 30 November 2024 1,200,000
At 30 November 2023 1,200,000

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 528 528
Loan to related companies 418,360 418,360
Loan to shareholder 16,304 -
Tax 204 204
Prepayments and accrued income 40,000 40,000
475,396 459,092

The debtors and related company loans are interest free and repayable on demand.

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other loans 466,567 466,567
Loan from shareholder - 41,696
Loan from related companies 161,232 229,232
Tax 38,420 35,697
Accrued expenses 960 942
667,179 774,134

The loans are interest free and repayable on demand.

7. RESERVES
Retained
earnings
£   

At 1 December 2023 885,637
Profit for the year 120,712
Dividends (30,000 )
At 30 November 2024 976,349