REGISTERED NUMBER: SC803258 (Scotland)

Unaudited Financial Statements

For The Period 15 March 2024 to 31 March 2025

for

Pspro Invest Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P Stejskal

REGISTERED OFFICE:

48 West George Street

Office 2/3

Glasgow

G2 1BP

REGISTERED NUMBER:

SC803258 (Scotland)

ACCOUNTANTS:

Atkinson Donnelly LLP

1 Cambuslang Court

Cambuslang

Glasgow

Strathclyde

G32 8FH

FIXED ASSETS

Investment property

4

75,000

CURRENT ASSETS

Debtors

5

955

Cash at bank

19,697

20,652

CREDITORS

Amounts falling due within one year

6

61,273

NET CURRENT LIABILITIES

(40,621

)

TOTAL ASSETS LESS CURRENT LIABILITIES

34,379

CREDITORS

Amounts falling due after more than one year

7

57,515

NET LIABILITIES

(23,136

)

CAPITAL AND RESERVES

Called up share capital

1

Fair value reserve

9

14,433

Retained earnings

(37,570

)

SHAREHOLDERS' FUNDS

(23,136

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 September 2025 and were signed by:

P Stejskal - Director

1.	STATUTORY INFORMATION

Pspro Invest Ltd 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.

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 as modified by the revaluation of certain assets.

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.

Financial instruments

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Cash and Bank Balances

Cash and bank balances are measured at the transaction price.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, 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 period 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.

Going concern

The accounts have been prepared on the going concern basis, on the understanding that the director will continue to financially support the company during this uncertain period.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

Additions

60,567

Revaluations

14,433

At 31 March 2025

75,000

NET BOOK VALUE

At 31 March 2025

75,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 2024

14,433

Cost

60,567

75,000

If investment property had not been revalued it would have been included at the following historical cost:

£

Cost

60,567

Investment property was valued on an open market basis on 6 November 2024 by Foundation home loans .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other debtors

955

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Other creditors

61,273

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

£

Bank loans

57,515

8.	SECURED DEBTS

Paratus AMC Limited hold the following securities:

1.All and whole the subjects known as and forming 145 Morrison Drive, Aberdeen AB10 7HBAND.

Together Commercial Finance Limited hold the followinng securities:

1. Floating charge covers all the property or undertaking of the company.

9.

RESERVES

Fair

value

reserve

£

Transfer to fair value reserve

14,433

At 31 March 2025

14,433

10.	RELATED PARTY DISCLOSURES

As at year end, PSPRO Invest Ltd owed £10,000 to A Vettini. This loan has been provided with an interest rate of 10%.