Pcon Limited - Filleted accounts

Pcon Limited
Registered number:		SC380261
Balance Sheet
as at 30 June 2025

Notes			2025			2024
£				£
Fixed assets
Investments	3		129,230			129,230

Current assets
Cash at bank and in hand		383,595			320,446

Creditors: amounts falling due within one year	4	(37,162)			(17,970)

Net current assets			346,433			302,476

Net assets			475,663			431,706

Capital and reserves
Called up share capital			2			2
Profit and loss account			475,661			431,704

Shareholders' funds			475,663			431,706

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Tim Peel
Director
Approved by the board on 30 December 2025

Pcon Limited
Notes to the Accounts
for the year ended 30 June 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	2		2


3	Investments

Other
investments
£
	Cost
	At 1 July 2024			129,230

	At 30 June 2025			129,230


4	Creditors: amounts falling due within one year	2025		2024
£			£

	Trade creditors	750		750
	Corporation tax	32,610		12,042
	Other creditors	3,802		5,178
		37,162		17,970


5	Other information

	Pcon Limited is a private company limited by shares and incorporated in Scotland. Its registered office is:
	28 Brockwood Park
	Aberdeen
	AB21 0JT