Company registration number SC604279 (Scotland)
PRECISION ARTWORK LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
PRECISION ARTWORK LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
PRECISION ARTWORK LTD
BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 1 -
2025
2024
Notes
£
£
£
£
Current assets
Debtors
3
741
1,242
Cash at bank and in hand
6,731
10,161
7,472
11,403
Creditors: amounts falling due within one year
4
(6,151)
(7,526)
Net current assets
1,321
3,877
Creditors: amounts falling due after more than one year
5
(1,100)
(3,300)
Net assets
221
577
Capital and reserves
Called up share capital
6
1
1
Profit and loss reserves
220
576
Total equity
221
577

For the financial year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements. true

The financial statements were approved and signed by the director and authorised for issue on 22 January 2026
Mr R S Badura
Director
Company registration number SC604279 (Scotland)
PRECISION ARTWORK LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 AUGUST 2025
- 2 -
1
Accounting policies
Company information

Precision Artwork Ltd is a private company limited by shares incorporated in Scotland. The registered office is 40 Whitehill Gardens, Musselburgh, United Kingdom, EH21 6PQ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

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

1.3
Taxation
Current tax

The tax expense represents the sum of the tax currently payable and deferred tax.

1.4
Retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charges to profit or loss in the period to which they relate.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
741
1,242
PRECISION ARTWORK LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 AUGUST 2025
- 3 -
4
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
2,200
2,200
Corporation tax
2,708
3,528
Other creditors
1,243
1,798
6,151
7,526
5
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
1,100
3,300
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary 'A' of £1 each
1
1
1
1
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