1 February 2024 false No description of principal activity Taxfiler 2024.6 SC585342business:PrivateLimitedCompanyLtd2024-02-012025-01-31 SC5853422024-01-31 SC5853422024-02-012025-01-31 SC585342business:AuditExempt-NoAccountantsReport2024-02-012025-01-31 SC585342business:FilletedAccounts2024-02-012025-01-31 SC5853422025-01-31 SC585342business:Director12024-02-012025-01-31 SC585342business:Director22024-02-012025-01-31 SC5853422024-01-31 SC585342core:WithinOneYear2025-01-31 SC585342core:WithinOneYear2024-01-31 SC585342core:AfterOneYear2025-01-31 SC585342core:AfterOneYear2024-01-31 SC585342core:ShareCapitalcore:PreviouslyStatedAmount2025-01-31 SC585342core:ShareCapitalcore:PreviouslyStatedAmount2024-01-31 SC585342core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-01-31 SC585342core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-01-31 SC585342core:PreviouslyStatedAmount2025-01-31 SC585342core:PreviouslyStatedAmount2024-01-31 SC585342business:SmallEntities2024-02-012025-01-31 SC585342countries:Scotland2024-02-012025-01-31 SC585342core:PlantMachinery2024-01-31 SC585342core:MotorVehicles2024-01-31 SC585342core:FurnitureFittings2024-01-31 SC585342core:ComputerEquipment2024-01-31 SC585342core:PlantMachinery2025-01-31 SC585342core:MotorVehicles2025-01-31 SC585342core:FurnitureFittings2025-01-31 SC585342core:ComputerEquipment2025-01-31 SC585342core:PlantMachinery2024-02-012025-01-31 SC585342core:MotorVehicles2024-02-012025-01-31 SC585342core:FurnitureFittings2024-02-012025-01-31 SC585342core:ComputerEquipment2024-02-012025-01-31 SC5853422023-02-012024-01-31 iso4217:GBP xbrli:pure
Company Registration No. SC585342 (Scotland)
Pentland Electrics Ltd Unaudited accounts for the year ended 31 January 2025
Pentland Electrics Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Pentland Electrics Ltd Company Information for the year ended 31 January 2025
Directors
James Melville James Melville
Company Number
SC585342 (Scotland)
- 3 -
Pentland Electrics Ltd Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
45,275 
50,304 
Current assets
Debtors
5
- 
3,745 
Cash at bank and in hand
10,644 
29,742 
10,644 
33,487 
Creditors: amounts falling due within one year
6
(55,398)
(58,933)
Net current liabilities
(44,754)
(25,446)
Total assets less current liabilities
521 
24,858 
Creditors: amounts falling due after more than one year
7
- 
(24,098)
Net assets
521 
760 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
520 
759 
Shareholders' funds
521 
760 
For the year ending 31 January 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 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 of Directors and authorised for issue on 29 October 2025 and were signed on its behalf by
James Melville Director Company Registration No. SC585342
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Pentland Electrics Ltd Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
Pentland Electrics Ltd is a private company, limited by shares, registered in Scotland, registration number SC585342.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 February 2024
2,069 
56,303 
2,815 
3,480 
64,667 
At 31 January 2025
2,069 
56,303 
2,815 
3,480 
64,667 
Depreciation
At 1 February 2024
644 
11,249 
1,104 
1,366 
14,363 
Charge for the year
142 
4,505 
171 
211 
5,029 
At 31 January 2025
786 
15,754 
1,275 
1,577 
19,392 
Net book value
At 31 January 2025
1,283 
40,549 
1,540 
1,903 
45,275 
At 31 January 2024
1,425 
45,054 
1,711 
2,114 
50,304 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
3,745 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
2,369 
- 
VAT
804 
4,841 
Trade creditors
21,830 
12,092 
Proposed dividends
26,000 
42,000 
Accruals
4,395 
- 
55,398 
58,933 
- 5 -
Pentland Electrics Ltd Notes to the Accounts for the year ended 31 January 2025
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
24,098 
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
- 6 -