REGISTERED NUMBER: SC702880 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

PLLINX LTD

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

96,458

128,611

CURRENT ASSETS

Debtors

5

1

-

Cash at bank

6,054

1,073

6,055

1,073

CREDITORS

Amounts falling due within one year

6

152,849

180,073

NET CURRENT LIABILITIES

(146,794

)

(179,000

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(50,336

)

(50,389

)

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

(50,338

)

(50,391

)

(50,336

)

(50,389

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 1 December 2025 and were signed by:

Nicola Mary Pitticas - Director

1.	STATUTORY INFORMATION

Pllinx Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC702880

Registered office:

22 Backbrae Street

Kilsyth

Glasgow

G65 0NH

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.

Turnover and revenue recognition

Turnover represents net invoiced sales of goods and services, excluding VAT. Revenue is recognised when goods and services are provided to the customer.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Intangible assets are still in development and are not yet being amortised.

Financial instruments

The company only has basic financial assets and liabilities of a kind that qualify as basic financial instruments.

Basic financial instruments are initially recognised at transaction value and subsequently measured at their

settlement value.

Taxation

Taxation for the year 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	INTANGIBLE FIXED ASSETS

Development

costs

£

COST

At 1 July 2024

and 30 June 2025

160,764

AMORTISATION

At 1 July 2024

32,153

Amortisation for year

32,153

At 30 June 2025

64,306

NET BOOK VALUE

At 30 June 2025

96,458

At 30 June 2024

128,611

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

VAT

1

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

VAT

-

134

Intercompany

116,888

144,194

Directors' current accounts

35,271

34,641

Accrued expenses

690

1,104

152,849

180,073

7.	FINANCIAL INSTRUMENTS

The company only has basic financial assets and liabilities of a kind that qualify as basic financial instruments.

Basic financial instruments are initially recognised at transaction value and subsequently measured at their

settlement value.

8.	RELATED PARTY DISCLOSURES

As at 30 June 2024, Pllinx Ltd owed Atleta Consultancy Ltd £56,726.40 (2024: £56,726.40) and Summer in the City Ltd £87,661.38 (2024: £86,838). Atleta Consultancy Ltd and Summer in the City Ltd has common shareholders and directors.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Nicola Mary Pitticas.