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Company No: SC667146 (Scotland)

# PNA ROBOTS LIMITED

### Unaudited Financial Statements
For the financial year ended 31 July 2025
Pages for filing with the registrar

PNA ROBOTS LIMITED

## Unaudited Financial Statements

For the financial year ended 31 July 2025

Contents

PNA ROBOTS LIMITED

## COMPANY INFORMATION

For the financial year ended 31 July 2025
PNA ROBOTS LIMITED

## COMPANY INFORMATION (continued)

For the financial year ended 31 July 2025

DIRECTORS | A L Gibbons
| N Mellon
| P Mellon

REGISTERED OFFICE | Suite 37 Grovewood Business Centre
| Strathclyde Business Park
| Bellshill
| ML4 3NQ
| Scotland
| United Kingdom

COMPANY NUMBER | SC667146 (Scotland)

ACCOUNTANT | S&W Partners LLP
| 4th Floor Cumberland House
| 15-17 Cumberland Place
| Southampton
| Hampshire
| SO15 2BG

PNA ROBOTS LIMITED

## BALANCE SHEET

As at 31 July 2025
PNA ROBOTS LIMITED

## BALANCE SHEET (continued)

As at 31 July 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Investments | 3 | 2,617,571 |  | 2,192,021
|  | 2,617,571 |  | 2,192,021
Current assets |  |  |  |
Debtors | 4 | 0 |  | 63,002
Cash at bank and in hand |  | 23,188 |  | 50,652
|  | 23,188 |  | 113,654
Creditors: amounts falling due within one year | 5 | ( 257,090) |  | ( 64,214)
Net current (liabilities)/assets |  | (233,902) |  | 49,440
Total assets less current liabilities |  | 2,383,669 |  | 2,241,461
Net assets |  | 2,383,669 |  | 2,241,461
Capital and reserves |  |  |  |
Called-up share capital |  | 3 |  | 3
Profit and loss account |  | 2,383,666 |  | 2,241,458
Total shareholders' funds |  | 2,383,669 |  | 2,241,461

For the financial year ending 31 July 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 financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of PNA Robots Limited (registered number: SC667146) were approved and authorised for issue by the Board of Directors on 16 January 2026. They were signed on its behalf by:

N Mellon Director |

PNA ROBOTS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2025
PNA ROBOTS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 31 July 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

PNA Robots Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is Suite 37 Grovewood Business Centre, Strathclyde Business Park, Bellshill, ML4 3NQ, Scotland, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The functional currency of PNA Robots Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.
These financial statements are separate financial statements.

##### Going concern

The financial statements have been prepared on a going concern basis.
The directors have made an assessment in preparing these financial statements as to whether the Company is a going concern and have concluded that there are no material uncertainties that may cast significant doubt on the Company's ability to continue as a going concern for a period of at least 12 months from the date of approval of these financial statements.

##### Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.
Exchange differences are recognised in the Statement of Income and Retained Earnings in the period in which they arise on monetary items.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
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.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 3 |  | 3

#### 3. Fixed asset investments

| Listed investments |  | Total
| £ |  | £
Cost or valuation before impairment |  |  |
At 01 August 2024 | 2,192,021 |  | 2,192,021
Additions | 435,924 |  | 435,924
Disposals | ( 203,123) |  | ( 203,123)
Movement in fair value | 192,749 |  | 192,749
At 31 July 2025 | 2,617,571 |  | 2,617,571
Carrying value at 31 July 2025 | 2,617,571 |  | 2,617,571
Carrying value at 31 July 2024 | 2,192,021 |  | 2,192,021

#### 4. Debtors

| 2025 |  | 2024
| £ |  | £
Amounts owed by directors | 0 |  | 63,002

#### 5. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Amounts owed to Group undertakings | 10,975 |  | 6,600
Amounts owed to directors | 152,575 |  | 0
Accruals | 8,857 |  | 5,940
Deferred tax liability | 78,535 |  | 39,240
Taxation and social security | 6,148 |  | 12,434
| 257,090 |  | 64,214

#### 6. Deferred tax

| 2025 |  | 2024
| £ |  | £
At the beginning of financial year | ( 39,240) |  | ( 16,616)
Charged to the Statement of Income and Retained Earnings | ( 39,295) |  | ( 22,624)
At the end of financial year | ( 78,535) |  | ( 39,240)

The deferred taxation balance is made up as follows:

| 2025 |  | 2024
| £ |  | £
Capital gains | ( 78,535) |  | ( 39,240)

#### 7. Related party transactions

Transactions with the entity's directors

| 2025 |  | 2024
| £ |  | £
Opening balance | (63,002) |  | (1,051,998)
Repayments made to the director from the company | (4,375) |  | 1,115,000
Money received from director to the company | 215,500 |  | 0
Expenses paid for personally | 4,452 |  | 0
Closing balance | 152,575 |  | (63,002)

At the year end, the director was owed £152,575 (£63,002 owed by the director to the Company). This loan is unsecured, interest free and repayable on demand.

#### 8. Ultimate controlling party

The directors do not consider there to be an ultimate controlling party.