Company Registration No. SC571710 (Scotland)
The Pavilion Stirling Ltd
Unaudited accounts
for the year ended 31 July 2025
The Pavilion Stirling Ltd
Unaudited accounts
Contents
The Pavilion Stirling Ltd
Company Information
for the year ended 31 July 2025
Directors
Ian Proctor
Craig Wilkie
Company Number
SC571710 (Scotland)
Registered Office
18 Springwood Avenue
Stirling
FK8 2HN
United Kingdom
Accountants
Sleek Accounting Ltd
4th Floor
205 Regent Street
London
W1B 4HB
The Pavilion Stirling Ltd
Statement of financial position
as at 31 July 2025
Tangible assets
129,931
116,354
Cash at bank and in hand
116,187
160,924
Creditors: amounts falling due within one year
(64,545)
(96,822)
Net current assets
59,076
67,105
Total assets less current liabilities
189,007
183,459
Provisions for liabilities
Deferred tax
(10,626)
(6,522)
Net assets
178,381
176,937
Called up share capital
12
12
Share premium
199,999
199,999
Profit and loss account
(21,630)
(23,074)
Shareholders' funds
178,381
176,937
For the 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. 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 28 April 2026 and were signed on its behalf by
Craig Wilkie
Director
Company Registration No. SC571710
The Pavilion Stirling Ltd
Notes to the Accounts
for the year ended 31 July 2025
The Pavilion Stirling Ltd is a private company, limited by shares, registered in Scotland, registration number SC571710. The registered office is 18 Springwood Avenue, Stirling, FK8 2HN, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
Over the remaining term of the lease
Plant & machinery
20% reducing balance
Motor vehicles
20% reducing balance
Fixtures & fittings
20% reducing balance
Computer equipment
33% reducing balance
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 accounts. 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 current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
The Pavilion Stirling Ltd
Notes to the Accounts
for the year ended 31 July 2025
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At cost
At 1 August 2024
184,090
32,934
7,995
23,731
1,383
250,133
Additions
-
23,051
14,600
-
-
37,651
At 31 July 2025
184,090
55,985
22,595
23,731
1,383
287,784
At 1 August 2024
92,554
20,645
2,589
16,702
1,289
133,779
Charge for the year
18,307
3,248
1,081
1,406
32
24,074
At 31 July 2025
110,861
23,893
3,670
18,108
1,321
157,853
At 31 July 2025
73,229
32,092
18,925
5,623
62
129,931
At 31 July 2024
91,536
12,289
5,406
7,029
94
116,354
Amounts falling due within one year
Accrued income and prepayments
2,128
1,250
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
2,960
1,491
Other creditors
2,075
1,513
Loans from directors
1,131
51,131
Allotted, called up and fully paid:
6 Ordinary A shares of £1 each
6
6
6 Ordinary B shares of £1 each
6
6
8
Average number of employees
During the year the average number of employees was 4 (2024: 5).