REGISTERED NUMBER: SC406831 (Scotland)

Unaudited Financial Statements For The Year Ended 30 June 2025

for

PB Stores Scotland Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

R Khan

REGISTERED OFFICE:

3rd Floor

95-107 Lancefield Street

Glasgow

Crookston

G3 8HZ

REGISTERED NUMBER:

SC406831 (Scotland)

ACCOUNTANTS:

Ahmad & Nabi Mcmullan

95-107 Lancefield Street

Glasgow

Lanarkshire

G3 8HZ

FIXED ASSETS

Intangible assets

4

15,000

15,000

Tangible assets

5

145,255

117,631

160,255

132,631

CURRENT ASSETS

Stocks

6

332,450

346,875

Cash at bank and in hand

7,437

19,408

339,887

366,283

CREDITORS

Amounts falling due within one year

7

341,232

373,295

NET CURRENT LIABILITIES

(1,345

)

(7,012

)

TOTAL ASSETS LESS CURRENT LIABILITIES

158,910

125,619

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

158,810

125,519

SHAREHOLDERS' FUNDS

158,910

125,619

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 February 2026 and were signed by:

R Khan - Director

1.	STATUTORY INFORMATION

PB Stores Scotland 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2012, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

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

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 16 (2024 - 15 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2024

and 30 June 2025

15,000

NET BOOK VALUE

At 30 June 2025

15,000

At 30 June 2024

15,000

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 July 2024

115,594

104,625

220,219

Additions

41,270

22,668

63,938

At 30 June 2025

156,864

127,293

284,157

DEPRECIATION

At 1 July 2024

64,923

37,665

102,588

Charge for year

18,388

17,926

36,314

At 30 June 2025

83,311

55,591

138,902

NET BOOK VALUE

At 30 June 2025

73,553

71,702

145,255

At 30 June 2024

50,671

66,960

117,631

6.

STOCKS

30.6.25

30.6.24

£

£

Stocks

332,450

346,875

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans and overdrafts

3,820

7,600

BBL

1,600

7,000

Trade creditors

275,373

248,130

Tax

14,785

33,237

PAYE

1,827

2,151

Pensions

725

694

VAT

6,920

3,671

Loan to PB Largs

-

36,000

Directors' loan accounts

25,733

27,813

Accrued expenses

10,449

6,999

341,232

373,295

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.6.25

30.6.24

value:

£

£

1

Ordinary

100

100

100

9.

RESERVES

Retained

earnings

£

At 1 July 2024

125,519

Profit for the year

69,291

Dividends

(36,000

)

At 30 June 2025

158,810