REGISTERED NUMBER: SC288821 (Scotland)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Pressure Control Systems Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Accountants' Report

6

DIRECTOR:

B Mowat

SECRETARY:

Stronachs Secretaries Limited

REGISTERED OFFICE:

34 Albyn Place

ABERDEEN

AB10 1YL

BUSINESS ADDRESS:

Unit 2, Kirkhill Place

Kirkhill Industrial Estate

Dyce

ABERDEEN

AB21 0GU

REGISTERED NUMBER:

SC288821 (Scotland)

ACCOUNTANTS:

Atholl Scott

Victoria House

13 Victoria Street

ABERDEEN

AB10 1XB

FIXED ASSETS

Tangible assets

4

9,510

12,183

CURRENT ASSETS

Stocks

5

91,965

92,306

Debtors

6

1,154,859

1,154,887

Cash at bank and in hand

368,366

816,642

1,615,190

2,063,835

CREDITORS

Amounts falling due within one year

7

(624,137

)

(1,236,436

)

NET CURRENT ASSETS

991,053

827,399

TOTAL ASSETS LESS CURRENT LIABILITIES

1,000,563

839,582

PROVISIONS FOR LIABILITIES

(2,378

)

(3,046

)

NET ASSETS

998,185

836,536

CAPITAL AND RESERVES

Called up share capital

400

400

Retained earnings

997,785

836,136

SHAREHOLDERS' FUNDS

998,185

836,536

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 January 2026 and were signed by:

B Mowat - Director

1.	STATUTORY INFORMATION

Pressure Control Systems Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover represents amounts receivable for goods sold and services rendered during the year, exclusive of value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 August 2024

13,034

4,869

14,315

32,218

Additions

500

-

-

500

At 31 July 2025

13,534

4,869

14,315

32,718

DEPRECIATION

At 1 August 2024

9,225

4,547

6,263

20,035

Charge for year

1,079

81

2,013

3,173

At 31 July 2025

10,304

4,628

8,276

23,208

NET BOOK VALUE

At 31 July 2025

3,230

241

6,039

9,510

At 31 July 2024

3,809

322

8,052

12,183

5.

STOCKS

31.7.25

31.7.24

£

£

Stocks

91,965

92,306

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade debtors

1,019,669

726,404

Directors' loan accounts

15,768

-

Tax recoverable

5,322

-

Prepayments

114,100

428,483

1,154,859

1,154,887

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Trade creditors

396,502

1,085,620

Tax

89,122

63,673

PAYE

3,296

4,030

VAT

87,956

7,445

Directors' loan accounts

-

61

Accrued expenses

47,261

75,607

624,137

1,236,436

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.7.25

31.7.24

£

£

Within one year

38,220

38,220

Between one and five years

47,289

80,684

In more than five years

2,413

7,238

87,922

126,142

9.	SECURED DEBTS

There is a bond and floating charge over the assets of the company (created 27 June 2006 in favour of The Royal Bank of Scotland plc.

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 July 2025 and 31 July 2024:

31.7.25

31.7.24

£

£

B Mowat

Balance outstanding at start of year

-

-

Amounts advanced

15,768

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

15,768

-

Advances and repayments during the year have been summarised. The above loan is unsecured, interest free and repayable on demand.

11.	RELATED PARTY DISCLOSURES

During the year, total dividends of £86,720 (2024 - £56,160) were paid to the director .

12.	ULTIMATE CONTROLLING PARTY

Mr B Mowat is the ultimate controlling party by virtue of his 100% shareholding in the holding company.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Pressure Control Systems Limited for the year ended 31 July 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the director of Pressure Control Systems Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Pressure Control Systems Limited and state those matters that we have agreed to state to the director of Pressure Control Systems Limited in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Pressure Control Systems Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Pressure Control Systems Limited. You consider that Pressure Control Systems Limited 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 financial statements of Pressure Control Systems Limited. 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 statutory financial statements.

Atholl Scott

Victoria House

13 Victoria Street

ABERDEEN

AB10 1XB

8 January 2026