Company Registration No. 14662395 (England and Wales)
PST Logic Limited
Unaudited accounts
for the year ended 28 February 2025
PST Logic Limited
Unaudited accounts
Contents
PST Logic Limited
Company Information
for the year ended 28 February 2025
Company Number
14662395 (England and Wales)
Registered Office
1 Pine Dean
Great Bookham
Leatherhead
KT23 4BT
UK
PST Logic Limited
Statement of financial position
as at 28 February 2025
Investments
1,105,500
1,105,500
Creditors: amounts falling due within one year
(1,030,500)
(1,105,500)
Net current liabilities
(1,030,400)
(1,105,400)
Called up share capital
100
100
Profit and loss account
75,000
-
Shareholders' funds
75,100
100
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 director acknowledges his 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 and authorised for issue on 23 October 2025 and were signed on its behalf by
P H S Slaven
Director
Company Registration No. 14662395
PST Logic Limited
Notes to the Accounts
for the year ended 28 February 2025
PST Logic Limited is a private company, limited by shares, registered in England and Wales, registration number 14662395. The registered office is 1 Pine Dean, Great Bookham, Leatherhead, KT23 4BT, UK.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the income statement, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
The accounts are presented in £ sterling.
Inventories are included at cost.
Judgements in applying accounting policies and key sources of estimation uncertainty
The preparation of financial statements in compliance with FRS 102 Section 1A requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting polices. In preparing these financial statements, the director has made the following judgements:
Determine whether there are indicators of impairment of the company's investments. Factors taken into consideration in reaching such a decision include the economic viability and expected future financial performance of the asset and where it is a component of a larger cash-generating unit, the viability and expected future performance of that unit.
4
Investments
Other investments
Valuation at 1 March 2024
1,105,500
Valuation at 28 February 2025
1,105,500
PST Logic Limited
Notes to the Accounts
for the year ended 28 February 2025
Amounts falling due within one year
6
Creditors: amounts falling due within one year
2025
2024
Amounts owed to group undertakings and other participating interests
1,030,500
1,105,500
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).