Pixel User Group Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC598873

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,111		-

			2,111		-
CURRENT ASSETS
Stocks	5	117,872		117,872
Debtors	6	400		19,225
Cash at bank and in hand		150		3,025

		118,422		140,122
Creditors: Amounts Falling Due Within One Year	7	(134,490 )		(97,229 )

NET CURRENT ASSETS (LIABILITIES)			(16,068 )		42,893

TOTAL ASSETS LESS CURRENT LIABILITIES			(13,957 )		42,893

Creditors: Amounts Falling Due After More Than One Year	8		(29,356 )		(33,645 )

NET (LIABILITIES)/ASSETS			(43,313 )		9,248

CAPITAL AND RESERVES
Called up share capital	9		1		1
Profit and Loss Account			(43,314 )		9,247

SHAREHOLDERS' FUNDS			(43,313)		9,248

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Pixel User Group 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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

D B Cummings

Director

29th December 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Pixel User Group Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC598873 . The registered office is 5 Carden Place, Aberdeen, AB10 1UT.

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

These accounts have been prepared on the going concern basis, on the understanding that the directors and shareholders will continue to financially support the company.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value

added tax and other sales taxes.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if

held under a finance lease, over the lease term, whichever is the shorter:

Fixtures & Fittings	3 years straight line
Computer Equipment	3 years straight line

2.5. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow

moving items.

3. Average Number of Employees

Average number of employees, including directors, during the period was 1 (2024: 1)

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2024	-	1,784	1,784
Additions	615	1,602	2,217

As at 31 March 2025	615	3,386	4,001

Depreciation
As at 1 April 2024	-	1,784	1,784
Provided during the period	17	89	106

As at 31 March 2025	17	1,873	1,890

Net Book Value
As at 31 March 2025	598	1,513	2,111

As at 1 April 2024	-	-	-

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Pixel User Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Stocks

	2025	2024
	£	£
Stock	117,872	117,872

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	11,682
Other debtors	400	7,543

	400	19,225

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	12,479	14,177
Bank loans and overdrafts	28	48
Other loans	5,027	5,467
Other creditors	48,882	6,310
Taxation and social security	68,074	71,227

	134,490	97,229

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

	2025	2024
	£	£
Other loans	29,356	33,645

Loan balance falling due after 5 years at the end of the period was £7,943.32.

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1	1

10. Ultimate Controlling Party

The company's ultimate controlling party is D A B Cummings .

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