PDP Scotland Ltd 31/08/2025 iXBRL

Company registration number: SC671853

PDP Scotland Ltd

Unaudited filleted financial statements

31 August 2025

PDP Scotland Ltd

Contents

Directors and other information

Balance sheet

Statement of changes in equity

Notes to the financial statements

PDP Scotland Ltd

Directors and other information


	Directors	Mr Alan Robertson
		Miss Ruth Swan


	Company number	SC671853


	Registered office	28 Randolph Road
		Stirling
		FK8 2AR


	Accountant	Nicola Woodburn FCA
		100 Station Road
		Bannockburn
		Stirling
		FK7 8JP

PDP Scotland Ltd

Balance sheet

31 August 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	370,497		336,129
		_______		_______
			370,497		336,129

Current assets
Debtors	6	424		780
Cash at bank and in hand		7,247		1,418
		_______		_______
		7,671		2,198
Creditors: amounts falling due
within one year	7	( 341,630)		( 298,685)
		_______		_______
Net current liabilities			( 333,959)		( 296,487)
			_______		_______
Total assets less current liabilities			36,538		39,642


Provisions for liabilities			( 6,359)		( 6,949)

			_______		_______
Net assets			30,179		32,693
			_______		_______

Capital and reserves
Called up share capital			100		100
Other reserves			53,114		49,753
Profit and loss account			( 23,035)		( 17,160)
			_______		_______
Shareholders funds			30,179		32,693
			_______		_______

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the Profit and loss account has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 01 December 2025 , and are signed on behalf of the board by:

Mr Alan Robertson

Director

Company registration number: SC671853

PDP Scotland Ltd

Statement of changes in equity

Year ended 31 August 2025

	Called up share capital	Other reserves	Profit and loss account	Total
	£	£	£	£


At 1 September 2023	100	16,431	( 6,957)	9,574

(Loss)/profit for the year			23,119	23,119
Other comprehensive income for the year:
Movement to other reserves	-	33,322	( 33,322)	-
	_______	_______	_______	_______
Total comprehensive income for the year	-	33,322	( 10,203)	23,119

	_______	_______	_______	_______
At 31 August 2024 and 1 September 2024	100	49,753	( 17,160)	32,693

(Loss)/profit for the year			( 2,514)	( 2,514)
Other comprehensive income for the year:
Movement to other reserves	-	3,361	( 3,361)	-
	_______	_______	_______	_______
Total comprehensive income for the year	-	3,361	( 5,875)	( 2,514)

	_______	_______	_______	_______
At 31 August 2025	100	53,114	( 23,035)	30,179
	_______	_______	_______	_______

PDP Scotland Ltd

Notes to the financial statements

Year ended 31 August 2025

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is PDP Scotland Ltd, 28 Randolph Road, Stirling, FK8 2AR.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The directors acknowledge there remains some uncertainty in judgements due to the current economic climate, however they have no intentions of ceasing operations or liquidating the company and they consider the company will be able to continue for at least 12 months from the date of signing these accounts with the continued support of the directors and shareholders.Therefore, the accounts have been prepared on a going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, 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.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	25 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Investment property

Investment property is measured initially at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the Balance sheet and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Tangible assets

	Investment property	Plant and machinery	Total
	£	£	£
Cost or valuation
At 1 September 2024	335,000	2,818	337,818
Additions	30,851	40	30,891
Revaluation	4,149	-	4,149
	_______	_______	_______
At 31 August 2025	370,000	2,858	372,858
	_______	_______	_______
Depreciation
At 1 September 2024	-	1,689	1,689
Charge for the year	-	673	673
Disposals	-	(1)	( 1)
	_______	_______	_______
At 31 August 2025	-	2,361	2,361
	_______	_______	_______
Carrying amount
At 31 August 2025	370,000	497	370,497
	_______	_______	_______
At 31 August 2024	335,000	1,129	336,129
	_______	_______	_______

Investment property

Included within the above is investment property measured at fair value as follows:

		£
	At 1 September 2024	335,000
	Additions	30,851
	Fair value adjustments	4,149
		_______
	At 31 August 2025	370,000
		_______

Fair value is based on active market prices, adjusted, if necessary, for differences in the nature, location or condition of the specific asset. Valuations are performed by the directors who have experience in the location and the type of investment property being valued .

6. Debtors

	2025	2024
	£	£
Trade debtors	-	780
Other debtors	424	-
	_______	_______
	424	780
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Other creditors	341,630	298,685
	_______	_______

Included in other creditors are interest free loans of £340,002 (2024-£297,713) from the directors/shareholders which are repayable on demand .