Acorah Software Products - Accounts Production 16.3.350 false true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 SC696016 Miss J Forbes Mr C Forbes Ms J Forbes A G Secretarial Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC696016 2024-02-29 SC696016 2025-02-28 SC696016 2024-03-01 2025-02-28 SC696016 frs-core:CurrentFinancialInstruments 2025-02-28 SC696016 frs-core:OtherReservesSubtotal 2025-02-28 SC696016 frs-core:ShareCapital 2025-02-28 SC696016 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 SC696016 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 SC696016 frs-bus:FilletedAccounts 2024-03-01 2025-02-28 SC696016 frs-bus:SmallEntities 2024-03-01 2025-02-28 SC696016 frs-bus:AuditExemptWithAccountantsReport 2024-03-01 2025-02-28 SC696016 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 SC696016 1 2024-03-01 2025-02-28 SC696016 frs-core:UnlistedNon-exchangeTraded 2025-02-28 SC696016 frs-core:UnlistedNon-exchangeTraded 2024-02-29 SC696016 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-02-29 SC696016 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2025-02-28 SC696016 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-02-29 SC696016 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2025-02-28 SC696016 frs-bus:Director1 2024-03-01 2025-02-28 SC696016 frs-bus:Director2 2024-03-01 2025-02-28 SC696016 frs-bus:Director2 2024-02-29 SC696016 frs-bus:Director2 2025-02-28 SC696016 frs-bus:Director3 2024-03-01 2025-02-28 SC696016 frs-bus:CompanySecretary1 2024-03-01 2025-02-28 SC696016 frs-countries:Scotland 2024-03-01 2025-02-28 SC696016 2023-02-28 SC696016 2024-02-29 SC696016 2023-03-01 2024-02-29 SC696016 frs-core:CurrentFinancialInstruments 2024-02-29 SC696016 frs-core:OtherReservesSubtotal 2024-02-29 SC696016 frs-core:ShareCapital 2024-02-29 SC696016 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: SC696016
PCL Group Holdings (Aberdeen) Limited
Unaudited Financial Statements
For The Year Ended 28 February 2025
Nuvo Scotland Limited
PCL Group Holdings (Aberdeen) Limited
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2
Notes to the Financial Statements | 3—4

Page 1
PCL Group Holdings (Aberdeen) Limited
Accountants' Report
For The Year Ended 28 February 2025
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of PCL Group Holdings (Aberdeen) Limited for the year ended 28 February 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of PCL Group Holdings (Aberdeen) Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of PCL Group Holdings (Aberdeen) Limited , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of PCL Group Holdings (Aberdeen) Limited and state those matters that we have agreed to state to the directors of PCL Group Holdings (Aberdeen) Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than PCL Group Holdings (Aberdeen) Limited and its directors as a body for our work or for this report.
It is your duty to ensure that PCL Group Holdings (Aberdeen) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of PCL Group Holdings (Aberdeen) Limited . You consider that PCL Group Holdings (Aberdeen) Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of PCL Group Holdings (Aberdeen) Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

11 September 2025

Nuvo Scotland Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeen
AB12 4XX
Page 1
Page 2
PCL Group Holdings (Aberdeen) Limited
Balance Sheet
As At 28 February 2025
Balance Sheet
Registered number: SC696016

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Investments | 4 |  | 600,000 |  | 600,000
|  |  | 600,000 |  | 600,000
Creditors: Amounts Falling Due Within One Year | 5 | (41,719 ) |  | (39,988 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (41,719 ) |  | (39,988 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 558,281 |  | 560,012
NET ASSETS |  |  | 558,281 |  | 560,012
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Other reserves |  |  | 299,950 |  | 299,950
Profit and Loss Account |  |  | 258,231 |  | 259,962
SHAREHOLDERS' FUNDS |  |  | 558,281 |  | 560,012

For the year ending 28 February 2025 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Ms J Forbes Director
11 September 2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
PCL Group Holdings (Aberdeen) Limited
Notes to the Financial Statements
For The Year Ended 28 February 2025
Notes to the Financial Statements
1. General Information
PCL Group Holdings (Aberdeen) Limited is a private company, limited by shares, incorporated in Scotland, registered number SC696016 . The registered office is Addleshaw Goddard LLP, 1st Floor North, Kingshill View, Prime Four Business Park, Aberdeen, AB15 8PU.
The presentation currency of the financial statements is the Pound Sterling (£).
Statement of Compliance
These financial statements have ben 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.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Financial Instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price
including transaction costs.
Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.
Basic financial liabilities
Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.
Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.
Financial liabilities are derecognised when the company's contractual obligations are discharged.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.
2.4. Investments in Subsidiaries
Investments in subsidiary undertakings are recognised at cost.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 3
Page 4
PCL Group Holdings (Aberdeen) Limited
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
4. Investments

| Unlisted
--- | ---
| £
Cost
As at 1 March 2024 | 600,000
As at 28 February 2025 | 600,000
Provision
As at 1 March 2024 | -
As at 28 February 2025 | -
Net Book Value
As at 28 February 2025 | 600,000
As at 1 March 2024 | 600,000

5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 900 |  | 900
Directors' loan accounts | 40,819 |  | 39,088
| 41,719 |  | 39,988

6. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 March 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 28 February 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Miss Joanne Forbes | (39,088 ) | - | (1,731 ) | - | (40,819 )

These amounts bear interest of 3% but have no fixed repayment terms.
7. Ultimate Controlling Party
The ultimate controlling parties are the directors' Jeanette Forbes, Chris Forbes and Joanne Forbes, the shareholders of PCL Group Holdings (Aberdeen) Ltd.
8. Related Party Disclosure
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicaple in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.
Page 4