1 April 2024 false No description of principal activity Taxfiler 2024.6 SC631892business:PrivateLimitedCompanyLtd2024-04-012025-03-31 SC6318922024-03-31 SC6318922024-04-012025-03-31 SC631892business:AuditExempt-NoAccountantsReport2024-04-012025-03-31 SC631892business:FilletedAccounts2024-04-012025-03-31 SC6318922025-03-31 SC631892business:Director12024-04-012025-03-31 SC631892business:Director22024-04-012025-03-31 SC631892business:Director32024-04-012025-03-31 SC631892business:Director42024-04-012025-03-31 SC631892business:RegisteredOffice2024-04-012025-03-31 SC6318922024-03-31 SC631892core:WithinOneYear2025-03-31 SC631892core:WithinOneYear2024-03-31 SC631892core:AfterOneYear2025-03-31 SC631892core:AfterOneYear2024-03-31 SC631892countries:Scotland2024-04-012025-03-31 SC6318922023-04-012024-03-31 SC631892business:Micro-entities2024-04-012025-03-31 iso4217:GBP xbrli:pure
Company Registration No. SC631892 (Scotland)
P&N BG LTD Unaudited accounts for the year ended 31 March 2025
P&N BG LTD Annual report and unaudited accounts for the year ended 31 March 2025
CONTENTS
PAGE
Company information
3
Statement of financial position
4
- 2 -
P&N BG LTD Company Information for the year ended 31 March 2025
Directors
Nayda Ivanova Penyo Kolev Nayda Nikolova Ivanova Penyo Kolev
Company Number
SC631892 (Scotland)
Registered Office
231 LINKS STREET KIRKCALDY KY1 1SE SCOTLAND
Accountants
DoKument Ltd Corbet Arms High Street Market Drayton Shropshire TF9 1PY
- 3 -
P&N BG LTD Statement of Financial Position as at 31 March 2025
2025 
2024 
£ 
£ 
Fixed assets
15,637 
73 
Current assets
90,781 
61,260 
Creditors: amounts falling due within one year
(33,720)
(24,585)
Net current assets
57,061 
36,675 
Total assets less current liabilities
72,698 
36,748 
Creditors: amounts falling due after more than one year
(1,132)
(4,102)
Net assets
71,566 
32,646 
Capital and reserves
71,566 
32,646 
NOTES TO THE ACCOUNTS
1 Statutory information
P&N BG LTD is a private company, limited by shares, registered in Scotland, registration number SC631892. The registered office is 231 LINKS STREET, KIRKCALDY, KY1 1SE, SCOTLAND.
2 Average number of employees
During the year the average number of employees was 2 (2024: 2).
For the year ending 31 March 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 in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105, The Financial Reporting Standard applicable to the Micro-entities Regime. The accounts have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Approved by the board on 25 September 2025
Nayda Ivanova Director Company Registration No. SC631892
- 4 -