PPS DIGITAL MARKETING LTD

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—5

Registered number: SC500009

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,012		1,191

			1,012		1,191
CURRENT ASSETS
Cash at bank and in hand		110		696

		110		696
Creditors: Amounts Falling Due Within One Year		(30,707 )		(35,859 )

NET CURRENT ASSETS (LIABILITIES)			(30,597 )		(35,163 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(29,585 )		(33,972 )

NET LIABILITIES			(29,585 )		(33,972 )

CAPITAL AND RESERVES
Called up share capital	5		2		2
Profit and Loss Account			(29,587 )		(33,974 )

SHAREHOLDERS' FUNDS			(29,585)		(33,972)

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PPS DIGITAL MARKETING LTD

Abridged 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.

All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 March 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Alan Hutchison Director	Mrs Morag Hutchison Director
22nd December 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

PPS DIGITAL MARKETING LTD Registered number SC500009 is a limited by shares company incorporated in Scotland. The Registered Office is Bluebell Lodge, Muiralehouse Road, Bannockburn, Stirling, FK7 8AB.

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. Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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

15% Reducing Balance

2.4. Stocks and Work in Progress

Stocks and work in progress are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct material and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Stocks held for distribution at no or nominal consideration are measured at the lower of replacement cost and cost, adjusted where applicable for any loss of service potential. At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impaiment losses are also recognised in profit or loss.

2.5. Financial Instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section

12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to

the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when

there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a

net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at

transaction price including transaction costs and are subsequently carried at amortised cost using the

effective interest method unless the arrangement constitutes a financing transaction, where the transaction

is measured at the present value of the future receipts discounted at a market rate of interest. Financial

assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual

arrangements entered into. An equity instrument is any contract that evidences a residual interest in the

assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and

preference shares that are classified as debt, are initially recognised at transaction price unless the

...CONTINUED

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PPS DIGITAL MARKETING LTD

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2025

2.5. Financial Instruments - continued

arrangement constitutes a financing transaction, where the debt instrument is measured at the present

value of the future payments discounted at a market rate of interest. Financial liabilities classified as

payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course

of business from suppliers. Amounts payable are classified as current liabilities if payment is due within

one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially

at transaction price and subsequently measured at amortised cost using the effective interest method.

Cash at bank and in hand

Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with

banks, other short-term liquid investments with original maturities of three months or less, and bank

overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

3. Average Number of Employees

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

4. Tangible Assets

	Total
	£
Cost
As at 1 April 2024	1,648

As at 31 March 2025	1,648

Depreciation
As at 1 April 2024	457
Provided during the period	179

As at 31 March 2025	636

Net Book Value
As at 31 March 2025	1,012

As at 1 April 2024	1,191

5. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

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PPS DIGITAL MARKETING LTD

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 March 2025

6. Directors Advances, Credits and Guarantees

Included within Creditors are the following loans from directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mr Alan Hutchison	15,879	-	4,039	-	11,840
Mrs Morag Hutchison	15,879	-	4,039	-	11,840

The above loan is unsecured, interest free and repayable on demand.