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REGISTERED NUMBER: SC194257 (Scotland)

ABRIDGED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

P.F.P. 2000 LIMITED

P.F.P. 2000 LIMITED (REGISTERED NUMBER: SC194257)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

Page |

Company Information | 1 |

Abridged Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Chartered Accountants' Report | 6 |

P.F.P. 2000 LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 AUGUST 2025

| DIRECTORS: | Mrs J S Menzies

| Mrs H Smith

| REGISTERED OFFICE: | 37 Portland Road

| KILMARNOCK

| Ayrshire

| KA1 2DJ

| REGISTERED NUMBER: | SC194257 (Scotland)

| ACCOUNTANTS: | Gilmour Hamilton LLP

| Chartered Accountants

| 37 Portland Road

| KILMARNOCK

| Ayrshire

| KA1 2DJ

P.F.P. 2000 LIMITED (REGISTERED NUMBER: SC194257)

ABRIDGED BALANCE SHEET

31 AUGUST 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 14,064 |  | 18,835 |  |

CURRENT ASSETS

Stocks | 71,301 |  | 76,842 |  |

Debtors | 178,243 |  | 164,429 |  |

Cash at bank and in hand | 387,218 |  | 370,297 |  |

636,762 |  | 611,568 |  |

CREDITORS

Amounts falling due within one year | 94,853 |  | 87,521 |  |

NET CURRENT ASSETS | 541,909 |  | 524,047 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 555,973 |  | 542,882 |  |

PROVISIONS FOR LIABILITIES | 3,516 |  | 4,709 |  |

NET ASSETS | 552,457 |  | 538,173 |  |

CAPITAL AND RESERVES

Called up share capital | 5 | 100 |  | 100 |  |

Retained earnings | 552,357 |  | 538,073 |  |

SHAREHOLDERS' FUNDS | 552,457 |  | 538,173 |  |

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

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

The directors acknowledge their 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.

P.F.P. 2000 LIMITED (REGISTERED NUMBER: SC194257)

ABRIDGED BALANCE SHEET - continued

31 AUGUST 2025

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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 August 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 11 November 2025 and were signed on its behalf by:

Mrs J S Menzies - Director

P.F.P. 2000 LIMITED (REGISTERED NUMBER: SC194257)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

1. | STATUTORY INFORMATION

| P.F.P. 2000 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

| The company conducts its business from Unit 3d(a) Olympic Business Park Drybridge Road. Kilmarnock, KA2 9BE.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| 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

| Motor vehicle | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| 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 represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods.It is recognised in respect of all timing differences,with certain exceptions.Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements.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.

| Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences.

| Hire purchase and leasing commitments

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

P.F.P. 2000 LIMITED (REGISTERED NUMBER: SC194257)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 AUGUST 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Financial instruments

| Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 4 ) .

4. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 35,722 |  |

| DEPRECIATION

| At 1 September 2024 | 16,887 |  |

| Charge for year | 4,771 |  |

| At 31 August 2025 | 21,658 |  |

| NET BOOK VALUE

| At 31 August 2025 | 14,064 |  |

| At 31 August 2024 | 18,835 |  |

5. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

6. | OTHER FINANCIAL COMMITMENTS

| The company has future operating lease commitments of £19,170 (2024 - £14,404)

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS

ON THE UNAUDITED FINANCIAL STATEMENTS OF

P.F.P. 2000 LIMITED

The following reproduces the text of the report prepared for the directors 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 Abridged Income Statement and certain other primary statements and the Report of the Directors 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 P.F.P. 2000 Limited for the year ended 31 August 2025 which comprise the Abridged Income Statement, Abridged Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the Board of Directors of P.F.P. 2000 Limited, as a body, in accordance with the terms of our engagement letter dated 14 November 2011. Our work has been undertaken solely to prepare for your approval the financial statements of P.F.P. 2000 Limited and state those matters that we have agreed to state to the Board of Directors of P.F.P. 2000 Limited, as a body, in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that P.F.P. 2000 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 P.F.P. 2000 Limited. You consider that P.F.P. 2000 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 P.F.P. 2000 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.

Gilmour Hamilton LLP

Chartered Accountants

37 Portland Road

KILMARNOCK

Ayrshire

KA1 2DJ

11 November 2025