Registered number
SC648792
Pram Shop Kirkcaldy Ltd
Filleted Accounts
31 December 2025

Pram Shop Kirkcaldy Ltd
Registered number: | SC648792
Balance Sheet
as at 31 December 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Tangible assets | 3 |  |  | 1,375 |  |  | 1,693
Current assets
Stocks |  |  | 81,018 |  |  | 76,598
Debtors | 4 |  | (8,057) |  |  | (1,988)
Cash at bank and in hand |  |  | 2,147 |  |  | 1,261
|  |  | 75,108 |  |  | 75,871
Creditors: amounts falling due within one year | 5 |  | (30,490) |  |  | (16,763)
Net current assets |  |  |  | 44,618 |  |  | 59,108
Total assets less current liabilities |  |  |  | 45,993 |  |  | 60,801
Creditors: amounts falling due after more than one year | 6 |  |  | (20,571) |  |  | (20,867)
Net assets |  |  |  | 25,422 |  |  | 39,934
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | 25,322 |  |  | 39,834
Shareholders' funds |  |  |  | 25,422 |  |  | 39,934
The director is 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 director acknowledges his 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.
V Blankenstein
Director
Approved by the board on 30 March 2026

Pram Shop Kirkcaldy Ltd
Notes to the Accounts
for the year ended 31 December 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 (as applied to small entities by section 1A of the standard).
| 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 is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Motor Vehicles | 25% by Reducing Balance
| Plant and Machinery | 15% by Reducing Balance
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 | Employees | 2025 |  | 2024
Number | Number
| Average number of persons employed by the company | 3 |  | 0
3 | Tangible fixed assets
|  |  |  | Plant and machinery etc |  | Motor vehicles |  | Total
£ | £ | £
| Cost
| At 1 January 2025 | 1,604 |  | 2,292 |  | 3,896
| At 31 December 2025 | 1,604 |  | 2,292 |  | 3,896
| Depreciation
| At 1 January 2025 | 561 |  | 1,642 |  | 2,203
| Charge for the year | 156 |  | 162 |  | 318
| At 31 December 2025 | 717 |  | 1,804 |  | 2,521
| Net book value
| At 31 December 2025 | 887 |  | 488 |  | 1,375
| At 31 December 2024 | 1,043 |  | 650 |  | 1,693
4 | Debtors | 2025 |  | 2024
£ | £
| Trade debtors | (8,318) |  | (2,310)
| Deferred tax asset |  |  |  |  | 261 |  | 322
|  |  |  |  |  | (8,057) |  | (1,988)
5 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loans and overdrafts | - |  | 46
| Pension Creditor | 13 |  | 1,091
| Trade creditors | 19,530 |  | 21,202
| Taxation and social security costs | (1,039) |  | (2,488)
| Other creditors | 11,986 |  | (3,088)
|  |  |  |  |  | 30,490 |  | 16,763
6 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loans | 20,571 |  | 20,867
7 | Other information
| Pram Shop Kirkcaldy Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
| No.1 Victoria Road
| Kirkcaldy
| Fife
| KY1 1DT

Pram Shop Kirkcaldy Ltd SC648792 false 2025-01-01 2025-12-31 2025-12-31 VT Final Accounts February 2026 V Blankenstein No description of principal activity SC648792 2024-01-01 2024-12-31 SC648792 core:WithinOneYear 2024-12-31 SC648792 core:AfterOneYear 2024-12-31 SC648792 core:ShareCapital 2024-12-31 SC648792 core:RetainedEarningsAccumulatedLosses 2024-12-31 SC648792 2025-01-01 2025-12-31 SC648792 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC648792 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 SC648792 bus:Director40 2025-01-01 2025-12-31 SC648792 2 2025-01-01 2025-12-31 SC648792 core:PlantMachinery 2025-01-01 2025-12-31 SC648792 core:Vehicles 2025-01-01 2025-12-31 SC648792 countries:England 2025-01-01 2025-12-31 SC648792 bus:FRS102 2025-01-01 2025-12-31 SC648792 bus:FilletedAccounts 2025-01-01 2025-12-31 SC648792 2025-12-31 SC648792 core:WithinOneYear 2025-12-31 SC648792 core:AfterOneYear 2025-12-31 SC648792 core:ShareCapital 2025-12-31 SC648792 core:RetainedEarningsAccumulatedLosses 2025-12-31 SC648792 core:PlantMachinery 2025-12-31 SC648792 core:Vehicles 2025-12-31 SC648792 2024-12-31 SC648792 core:PlantMachinery 2024-12-31 SC648792 core:Vehicles 2024-12-31 iso4217:GBP xbrli:pure