Instinct Marketing + PR Ltd

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of Instinct Marketing + PR Ltd for the year ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Instinct Marketing + PR Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of Instinct Marketing + PR Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Instinct Marketing + PR Ltd and state those matters that we have agreed to state to the directors of Instinct Marketing + PR Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Instinct Marketing + PR Ltd and its directors as a body for our work or for this report.

It is your duty to ensure that Instinct Marketing + PR Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Instinct Marketing + PR Ltd . You consider that Instinct Marketing + PR Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Instinct Marketing + PR Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

23 December 2025

Nuvo Scotland Limited

Bankhead Drive

City South Office Park

Portlethen

Aberdeen

AB12 4XX

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Instinct Marketing + PR Ltd

Balance Sheet

As At 31 March 2025

Balance Sheet

Registered number: SC445174

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,902		921

			1,902		921
CURRENT ASSETS
Debtors	5	56,164		79,507
Cash at bank and in hand		696		3,060

		56,860		82,567
Creditors: Amounts Falling Due Within One Year	6	(114,949 )		(102,509 )

NET CURRENT ASSETS (LIABILITIES)			(58,089 )		(19,942 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(56,187 )		(19,021 )

Creditors: Amounts Falling Due After More Than One Year	7		(29,153 )		(36,420 )

NET LIABILITIES			(85,340 )		(55,441 )

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			(85,440 )		(55,541 )

SHAREHOLDERS' FUNDS			(85,340)		(55,441)

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Instinct Marketing + PR Ltd

Balance Sheet (continued)

As At 31 March 2025

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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs D Rennie

Director

23 December 2025

The notes on pages 4 to 6 form part of these financial statements.

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Instinct Marketing + PR Ltd

Notes to the Financial Statements

For The Year Ended 31 March 2025

Notes to the Financial Statements

1. General Information

Instinct Marketing + PR Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC445174 . The registered office is Banchory Business Centre, Burn O'Bennie Road, Banchory, Aberdeenshire, AB31 5ZU.

The presentation currency of the financial statements is the Pound Sterling (£).

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The financial statements have been prepared on a going concern basis on the confirmation from the director that the company will continue to trade for a period of no less than 12 months from the date of this report.

The directors acknowledge the negative balance sheet position and have given assurance that they will continue to support the company in order for it to meet it's obligations as they fall due by making funds available.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.4. Tangible Fixed Assets and Depreciation

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Assets held under finance leases are depreciated in the same way as owned assets.

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

25% on cost

2.5. Leasing and Hire Purchase Contracts

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Financial Instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.

Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.

Basic financial liabilities

Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.

Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.

Financial liabilities are derecognised when the company's contractual obligations are discharged.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

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Instinct Marketing + PR Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

2.8. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 3)

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 April 2024	6,435
Additions	1,530

As at 31 March 2025	7,965

Depreciation
As at 1 April 2024	5,514
Provided during the period	549

As at 31 March 2025	6,063

Net Book Value
As at 31 March 2025	1,902

As at 1 April 2024	921

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	12,018	24,540
Prepayments and accrued income	545	581
Other debtors	16,923	14,249
Directors' loan accounts	26,678	40,137

	56,164	79,507

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Instinct Marketing + PR Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	161	2,386
Bank loans and overdrafts	9,299	8,693
Corporation tax	6,593	3,756
Other taxes and social security	16,703	8,839
VAT	70,457	71,021
Other creditors	11,736	7,814

	114,949	102,509

The company has granted a floating charge in favour of Clydesdale Bank Plc over all current and future property and undertakings.

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	29,153	36,420

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mrs Deborah Rennie	40,048	3,447	(24,829 )	-	18,666
Mr Charles Innes	89	9,085	(1,162 )	-	8,012

The above loan are interest free and have no fixed repayment terms.

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