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Company registration number: SC619050
Pye Records Ltd
Unaudited filleted financial statements
31 January 2026
Pye Records Ltd
Contents
Directors and other information
Accountants report
Statement of financial position and notes to the financial statements
Pye Records Ltd
Directors and other information
Director Mr Tony Currie
Company number SC619050
Registered office Port Ramsay
Isle of Lismore
Oban
PA34 5UN
Accountants Simmers & Co
Albany Chambers
Albany Street
Oban
PA34 4AL
Pye Records Ltd
Report to the director on the preparation of the
unaudited statutory financial statements of Pye Records Ltd
Year ended 31 January 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Pye Records Ltd for the year ended 31 January 2026 which comprise the statement of financial position and related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of ICAS , we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.
This report is made solely to the director of Pye Records Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Pye Records Ltd and state those matters that we have agreed to state to them, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pye Records Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Pye Records Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Pye Records Ltd. You consider that Pye Records Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the financial statements of Pye Records Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Simmers & Co
Chartered Accountants
Albany Chambers
Albany Street
Oban
PA34 4AL
2 June 2026
Pye Records Ltd
Statement of financial position
31 January 2026
2026 2025
£ £ £ £
Fixed assets 2,797 3,131
_______ _______
Current assets 12,637 4,696
Prepayments and accrued income 404 42,427
_______ _______
13,041 47,123
Creditors: amounts falling due within one year ( 85,562) ( 77,860)
_______ _______
Net current liabilities ( 72,521) ( 30,737)
_______ _______
Total assets less current liabilities ( 69,724) ( 27,606)
Accruals and deferred income ( 750) ( 1,400)
_______ _______
Net liabilities ( 70,474) ( 29,006)
_______ _______
Capital and reserves ( 70,474) ( 29,006)
_______ _______
Notes to the financial statements
Pye Records Ltd
Year ended 31 January 2026
1. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2025: 1 ).
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors responsiblities:
- The member has not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
- The director acknowledges responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 02 June 2026 , and are signed on behalf of the board by:
Mr Tony Currie
Director
Company registration number: SC619050
The company is a private company limited by shares, registered in Scotland.