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Company Registration No. SC730494 (Scotland)
PANMUIR DEVELOPMENTS LIMITED Unaudited accounts for the year ended 31 March 2025
PANMUIR DEVELOPMENTS LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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PANMUIR DEVELOPMENTS LIMITED Company Information for the year ended 31 March 2025
Directors
Anton Aitken David Locke
Company Number
SC730494 (Scotland)
Registered Office
5 SOUTH CHARLOTTE STREET EDINBURGH EH2 4AN UNITED KINGDOM
Accountants
TaxKings Ltd 4th Floor, 176 Bath Street Glasgow G2 4HG
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PANMUIR DEVELOPMENTS LIMITED Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
983
-
Current assets
Debtors
5
28,788
2,500
Cash at bank and in hand
51,130
68,540
79,918
71,040
Creditors: amounts falling due within one year
6
(73,760)
(64,825)
Net current assets
6,158
6,215
Total assets less current liabilities
7,141
6,215
Provisions for liabilities
Deferred tax
(246)
-
Net assets
6,895
6,215
Capital and reserves
Called up share capital
2
2
Profit and loss account
6,893
6,213
Shareholders' funds
6,895
6,215
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 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 28 November 2025 and were signed on its behalf by
Anton Aitken Director Company Registration No. SC730494
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PANMUIR DEVELOPMENTS LIMITED Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
PANMUIR DEVELOPMENTS LIMITED is a private company, limited by shares, registered in Scotland, registration number SC730494. The registered office is 5 SOUTH CHARLOTTE STREET, EDINBURGH, EH2 4AN, UNITED KINGDOM.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
33% straight line
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 April 2024
-
Additions
1,475
At 31 March 2025
1,475
Depreciation
Charge for the year
492
At 31 March 2025
492
Net book value
At 31 March 2025
983
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
28,788
2,500
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PANMUIR DEVELOPMENTS LIMITED Notes to the Accounts for the year ended 31 March 2025
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
27,572
30,884
Trade creditors
25,744
4,743
Taxes and social security
15,992
22,124
Loans from directors
4,452
7,074
73,760
64,825
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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