REGISTERED NUMBER: SC542219 (Scotland)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

P Black Solicitors Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Patricia Black

REGISTERED OFFICE:

Spittal Wood

Muir of Tarradale

Muir of Ord

Ross-shire

IV6 7QZ

REGISTERED NUMBER:

SC542219 (Scotland)

ACCOUNTANTS:

Leggatts Accountants Ltd

Kempfield Court

Dingwall

Highland

IV15 9RT

FIXED ASSETS

Tangible assets

4

10,251

13,841

CURRENT ASSETS

Debtors

5

189,911

167,815

Cash at bank and in hand

262,594

274,148

452,505

441,963

CREDITORS

Amounts falling due within one year

6

110,521

135,206

NET CURRENT ASSETS

341,984

306,757

TOTAL ASSETS LESS CURRENT LIABILITIES

352,235

320,598

PROVISIONS FOR LIABILITIES

7

1,948

2,630

NET ASSETS

350,287

317,968

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

350,286

317,967

350,287

317,968

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 director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

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

Patricia Black - Director

1.	STATUTORY INFORMATION

P Black Solicitors 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 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

-

20% on reducing balance

Fixtures and fittings

-

33% on cost and 20% on cost

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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 5 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 September 2024

and 31 August 2025

2,780

11,788

36,910

51,478

DEPRECIATION

At 1 September 2024

1,357

11,039

25,241

37,637

Charge for year

284

389

2,917

3,590

At 31 August 2025

1,641

11,428

28,158

41,227

NET BOOK VALUE

At 31 August 2025

1,139

360

8,752

10,251

At 31 August 2024

1,423

749

11,669

13,841

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

125,487

124,647

Other debtors

64,424

43,168

189,911

167,815

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

9,857

22,485

Tax

58,076

71,954

VAT

41,735

40,599

Directors' current accounts

853

168

110,521

135,206

7.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

1,948

2,630

Deferred

tax

£

Balance at 1 September 2024

2,630

Provided during year

(682

)

Balance at 31 August 2025

1,948

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

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

2025

2024

£

£

Patricia Black

Balance outstanding at start of year

(168

)

(219

)

Amounts advanced

-

51

Amounts repaid

(685

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(853

)

(168

)