1 April 2025 false No description of principal activity Taxfiler 2024.6 SC529430business:PrivateLimitedCompanyLtd2025-04-012026-03-31 SC5294302025-03-31 SC5294302025-04-012026-03-31 SC529430business:AuditExemptWithAccountantsReport2025-04-012026-03-31 SC529430business:FilletedAccounts2025-04-012026-03-31 SC5294302026-03-31 SC529430business:Director12025-04-012026-03-31 SC529430business:Director22025-04-012026-03-31 SC529430business:RegisteredOffice2025-04-012026-03-31 SC5294302025-03-31 SC529430core:WithinOneYear2026-03-31 SC529430core:WithinOneYear2025-03-31 SC529430core:AfterOneYear2026-03-31 SC529430core:AfterOneYear2025-03-31 SC529430core:ShareCapitalcore:PreviouslyStatedAmount2026-03-31 SC529430core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 SC529430core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2026-03-31 SC529430core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 SC529430core:PreviouslyStatedAmount2026-03-31 SC529430core:PreviouslyStatedAmount2025-03-31 SC529430business:SmallEntities2025-04-012026-03-31 SC529430countries:Scotland2025-04-012026-03-31 SC529430core:PlantMachinery2025-04-012026-03-31 SC529430core:MotorVehicles2025-04-012026-03-31 SC529430core:PlantMachinery2025-03-31 SC529430core:MotorVehicles2025-03-31 SC529430core:PlantMachinery2026-03-31 SC529430core:MotorVehicles2026-03-31 SC5294302024-04-012025-03-31 iso4217:GBP xbrli:pure
Company Registration No. SC529430 (Scotland)
PC BUILDING & LANDSCAPES LTD Unaudited accounts for the year ended 31 March 2026
PC BUILDING & LANDSCAPES LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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PC BUILDING & LANDSCAPES LTD Company Information for the year ended 31 March 2026
Directors
PAUL CAIRNEY Martin Ryan
Company Number
SC529430 (Scotland)
Registered Office
69 CANBERRA AVENUE CLYDEBANK G81 4LL UNITED KINGDOM
Accountants
SK and Co 3rd Floor, St. Georges Building 5 St. Vincent Place Glasgow G1 2DH
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PC BUILDING & LANDSCAPES LTD Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
19,245 
25,177 
Current assets
Debtors
5
5,272 
17,856 
Cash at bank and in hand
4,353 
9,635 
9,625 
27,491 
Creditors: amounts falling due within one year
6
(20,523)
(34,525)
Net current liabilities
(10,898)
(7,034)
Total assets less current liabilities
8,347 
18,143 
Creditors: amounts falling due after more than one year
7
(12,739)
(24,363)
Net liabilities
(4,392)
(6,220)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(4,393)
(6,221)
Shareholders' funds
(4,392)
(6,220)
For the year ending 31 March 2026 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 7 May 2026 and were signed on its behalf by
PAUL CAIRNEY Director Company Registration No. SC529430
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PC BUILDING & LANDSCAPES LTD Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
PC BUILDING & LANDSCAPES LTD is a private company, limited by shares, registered in Scotland, registration number SC529430. The registered office is 69 CANBERRA AVENUE, CLYDEBANK, G81 4LL, 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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
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:
Plant & machinery
15% on reducing balance basis
Motor vehicles
25% on reducing balance basis
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2025
7,913 
29,990 
37,903 
At 31 March 2026
7,913 
29,990 
37,903 
Depreciation
At 1 April 2025
4,292 
8,434 
12,726 
Charge for the year
543 
5,389 
5,932 
At 31 March 2026
4,835 
13,823 
18,658 
Net book value
At 31 March 2026
3,078 
16,167 
19,245 
At 31 March 2025
3,621 
21,556 
25,177 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
10,260 
Other debtors
5,272 
7,596 
5,272 
17,856 
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PC BUILDING & LANDSCAPES LTD Notes to the Accounts for the year ended 31 March 2026
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
2,832 
1,738 
Obligations under finance leases and hire purchase contracts
9,224 
9,224 
Trade creditors
1,572 
14,572 
Taxes and social security
4,789 
4,684 
Other creditors
- 
2,020 
Loans from directors
2,106 
1,509 
Accruals
- 
778 
20,523 
34,525 
7
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
400 
2,800 
Obligations under finance leases and hire purchase contracts
12,339 
21,563 
12,739 
24,363 
8
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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