BrightAccountsProduction v1.0.0 v1.0.0 2024-01-01 The company was not dormant during the period The company was trading for the entire period Unaudited Accounts FRS 105 Accounts The principal activity was that of software publishing 8 August 2025 0 0 SC718244 2024-12-31 SC718244 2023-12-31 SC718244 2022-12-31 SC718244 2024-01-01 2024-12-31 SC718244 2023-01-01 2023-12-31 SC718244 uk-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 SC718244 uk-curr:PoundSterling 2024-01-01 2024-12-31 SC718244 uk-bus:AbridgedAccounts 2024-01-01 2024-12-31 SC718244 uk-core:CapitalReserve 2024-12-31 SC718244 uk-core:CapitalReserve 2023-12-31 SC718244 2024-01-01 2024-12-31 SC718244 uk-bus:Director1 2024-01-01 2024-12-31 SC718244 uk-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 SC718244 uk-bus:Micro-entities 2024-01-01 2024-12-31 xbrli:pure iso4217:GBP xbrli:shares
Company Registration Number: SC718244
 
 
Presto Projects Ltd
 
Unaudited Financial Statements
 
for the financial year ended 31 December 2024
Presto Projects Ltd
Company Registration Number: SC718244
BALANCE SHEET
as at 31 December 2024

    2024   2023
  £   £
      as restated
 
Current assets 247   1,359
Creditors: amounts falling due within one year (399)   (611)
  ─────────   ─────────
Net Current (Liabilities)/Assets (152)   748
  ─────────   ─────────
Total Assets less Current Liabilities (152)   748
Accruals and deferred income (750)   -
  ─────────   ─────────
Net (Liabilities)/Assets (902)   748
  ═════════   ═════════
 
Capital and Reserves (902)   748
  ═════════   ═════════
 
Notes to the Financial statements
   
1. General Information
 
Presto Projects Ltd is a company limited by shares incorporated and registered in the Scotland. The registered number of the company is SC718244. The registered office of the company is 31 Whitehall Avenue, Cardenden, Lochgelly, KY5 0PH, Scotland which is also the principal place of business of the company. The financial statements have been presented in Pound (£) which is also the functional currency of the company.
       
2. Employees
 
The average monthly number of employees, including director, during the financial year was 1, (2023 - 1).
   
3. Prior financial year adjustment
 
The Profit and Loss Account and Balance Sheet for the year ended 31 December 2023 have been restated to correctly recognise expenses not identified of £44 and to recognise the Corporation Tax creditor of £610. The impact is to reduce the Capital and reserves by £655 from £1,403 as previously stated, to £748.
     
For the financial year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.
 
The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.
 
The director acknowledges his responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.
 
These financial statements have been prepared in accordance with the provisions available to micro-entities in Part 15 of the Companies Act 2006 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
 
The company has taken advantage of the exemption under section 444 not to file the Abridged Profit and Loss Account.
 
Approved by the Director on 8 August 2025 and signed by:
 
   
Michal Sikora  
Director