Chris Pugh & Co Limited SC533456 Music Director false 1 May 2024 SC533456 2024-05-01 2025-04-30 SC533456 2024-04-30 SC533456 2025-04-30 SC533456 2023-05-01 2024-04-30 SC533456 2023-04-30 SC533456 2024-04-30 SC533456 frs102-bus:FRS102 2024-05-01 2025-04-30 SC533456 frs102-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC533456 frs102-bus:FullAccounts 2024-05-01 2025-04-30 SC533456 frs102-bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 SC533456 frs102-core:CurrentFinancialInstruments 2025-04-30 SC533456 frs102-core:CurrentFinancialInstruments 2024-04-30 SC533456 frs102-core:Non-currentFinancialInstruments 2025-04-30 SC533456 frs102-core:Non-currentFinancialInstruments 2024-04-30 SC533456 frs102-core:ShareCapital 2025-04-30 SC533456 frs102-core:ShareCapital 2024-04-30 SC533456 frs102-core:RetainedEarningsAccumulatedLosses 2025-04-30 SC533456 frs102-core:RetainedEarningsAccumulatedLosses 2024-04-30 SC533456 frs102-bus:Director1 2024-05-01 2025-04-30 SC533456 frs102-core:ComputerEquipment 2024-05-01 2025-04-30 SC533456 frs102-core:ComputerEquipment 2024-04-30 SC533456 frs102-core:ComputerEquipment 2025-04-30 SC533456 frs102-core:ComputerEquipment 2024-04-30 SC533456 frs102-bus:OrdinaryShareClass1 2025-04-30 SC533456 frs102-bus:OrdinaryShareClass1 2024-04-30 SC533456 frs102-bus:OrdinaryShareClass1 2024-05-01 2025-04-30 xbrli:pure iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares

| Registered number
| SC533456

| Chris Pugh & Co Limited |
| Unaudited Accounts |
| for the year ended |
| 30 April 2025 |

Chris Pugh & Co Limited Balance Sheet as at 30 April 2025
| Notes |  | 2025 £ |  | 2024 £
--- | --- | --- | --- | --- | ---
Fixed assets |  |  |  |  |
Tangible assets | 3 |  | 4,074 |  | 5,293
|  |  | 4,074 |  | 5,293
Current assets |  |  |  |  |
Debtors | 4 | 2,516 |  | 3,240 |
Cash at bank and in hand |  | 10,642 |  | 11,263 |
|  | 13,158 |  | 14,503 |
Creditors: amounts falling due within one year | 5 | (6,182) |  | (3,721) |
Net current assets / (liabilities) |  |  | 6,976 |  | 10,782
Total assets less current liabilities |  |  | 11,050 |  | 16,075
Creditors: amounts falling due after more than one year | 6 |  | (1,024) |  | (2,254)
Provisions for liabilities |  |  | (0) |  | (0)
Accruals and deferred income |  |  | (480) |  | (480)
Total net assets (liabilities) |  |  | 9,546 |  | 13,341
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 10 |  | 10
Profit and loss account |  |  | 9,536 |  | 13,331
Shareholders' funds |  |  | 9,546 |  | 13,341

Chris Pugh & Co Limited
Balance Sheet
as at 30 April 2025

These accounts have been prepared and delivered in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

The directors have not delivered a copy of the company's Profit and Loss account as permitted by s444(5A) of the Companies Act 2006.

For the year ending 30 April 2025 the company was entitled to exemption 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.

Signed on behalf of the board of directors

...............................

Mr C Pugh

Director

Approved by the board on 21 January 2026

Company Number: SC533456 (a Private Company Limited by Shares registered in Scotland)

Registered Office:

C/O Premier Accounting
9B Dalrymple Court
Kirkintilloch
Glasgow
G66 3AA
United Kingdom

Chris Pugh & Co Limited
Notes to the Accounts
for the year ended 30 April 2025

1. | Accounting policies
--- | ---
| Basis of preparation of financial statements These financial statements have been prepared under the historic cost convention in accordance with the accounting policies set out below and with section 1A of FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland, and the Companies Act 2006. The presentation currency is sterling.

| Going concern basis
--- | ---
| The accounts have been prepared on the assumption that the company is able to carry on business as a going concern for the foreseeable future.

| Revenue recognition
--- | ---
| Revenue is measured at the fair value of the consideration received or receivable. Revenue is reduced for estimated customer returns, rebates and other similar allowances. Revenue from the sale of goods is recognised when goods are delivered and legal title has passed.

| Tangible fixed assets depreciation policy
--- | ---
| Tangible fixed assets are stated at cost less accumulated depreciation and impairment losses. Depreciation is provided, after taking account of any grants receivable, at rates calculated to write off the cost of fixed assets, less the estimated residual value, over their estimated useful lives.
Computer equipment | 25% Reducing Balance

2. | Employees
--- | ---
|  | 2025 |  | 2024
| Average number of employees during the period | 1 |  | 1

3. | Tangible fixed assets
--- | ---
|  | Computer equipment |  | Total
| Cost or valuation | £ |  | £
| At 1 May 2024 | 12,802 |  | 12,802
| Additions | 139 |  | 139
| At 30 April 2025 | 12,941 |  | 12,941
| Depreciation |  |
| At 1 May 2024 | 7,509 |  | 7,509
| Charge for the period | 1,358 |  | 1,358
| At 30 April 2025 | 8,867 |  | 8,867
| Net book value |  |
| At 30 April 2025 | 4,074 |  | 4,074
| At 30 April 2024 | 5,293 |  | 5,293

4. | Debtors
--- | ---
|  | 2025 |  | 2024
|  | £ |  | £
| Trade debtors | 2,516 |  | 3,240
|  | 2,516 |  | 3,240

5. | Creditors: amounts falling due within one year
--- | ---
|  | 2025 |  | 2024
|  | £ |  | £
| Bank Loans & Overdrafts | 1,306 |  | 1,276
| Taxation & social security | 4,876 |  | 1,979
| Other creditors | 0 |  | 466
|  | 6,182 |  | 3,721

6. | Creditors: amounts falling due after one year
--- | ---
|  | 2025 |  | 2024
|  | £ |  | £
| Bank Loans & overdrafts | 1,024 |  | 2,254
|  | 1,024 |  | 2,254

7. | Share capital
--- | ---
|  | 2025 |  | 2024
|  | £ |  | £
| Allotted, called up and fully paid: |  |  |
| 10 (2024: 10) Ordinary shares of £1.00 each | 10 |  | 10
|  | 10 |  | 10

8. | Related party disclosures
--- | ---
| Controlling party Mr C Pugh is the ultimate controlling party.