1 October 2024 false No description of principal activity Taxfiler 2024.6 SC673318business:PrivateLimitedCompanyLtd2024-10-012025-09-30 SC6733182024-09-30 SC6733182024-10-012025-09-30 SC673318business:AuditExemptWithAccountantsReport2024-10-012025-09-30 SC673318business:FilletedAccounts2024-10-012025-09-30 SC6733182025-09-30 SC673318business:Director12024-10-012025-09-30 SC673318business:RegisteredOffice2024-10-012025-09-30 SC6733182024-09-30 SC673318core:WithinOneYear2025-09-30 SC673318core:WithinOneYear2024-09-30 SC673318core:AfterOneYear2025-09-30 SC673318core:AfterOneYear2024-09-30 SC673318core:ShareCapitalcore:PreviouslyStatedAmount2025-09-30 SC673318core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 SC673318core:RevaluationReservecore:PreviouslyStatedAmount2025-09-30 SC673318core:RevaluationReservecore:PreviouslyStatedAmount2024-09-30 SC673318core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-09-30 SC673318core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 SC673318core:PreviouslyStatedAmount2025-09-30 SC673318core:PreviouslyStatedAmount2024-09-30 SC673318business:SmallEntities2024-10-012025-09-30 SC673318countries:Scotland2024-10-012025-09-30 SC6733182023-10-012024-09-30 iso4217:GBP xbrli:pure
Company Registration No. SC673318 (Scotland)
Pecunia Investments Limited Unaudited accounts for the year ended 30 September 2025
Pecunia Investments Limited Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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Pecunia Investments Limited Company Information for the year ended 30 September 2025
Director
Cherie Ann Marie Shah
Company Number
SC673318 (Scotland)
Registered Office
Clyde Offices, 2/3 48 West George Street Glasgow G2 1BP Scotland
Accountants
SYKAM & Co Limited 19 Greek Thomson Road Balfron Glasgow G63 0RE
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Pecunia Investments Limited for the year ended 30 September 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Pecunia Investments Limited for the year ended 30 September 2025 as set out on pages 5 - 6 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
Our work has been undertaken in accordance with AAF 7/16 as detailed at icaew.com/compilation.
SYKAM & Co Limited Chartered Accountants 19 Greek Thomson Road Balfron Glasgow G63 0RE 10 June 2026
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Pecunia Investments Limited Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Investment property
4
125,000 
109,433 
Current assets
Cash at bank and in hand
3,029 
1,344 
Creditors: amounts falling due within one year
5
(81,396)
(81,585)
Net current liabilities
(78,367)
(80,241)
Total assets less current liabilities
46,633 
29,192 
Creditors: amounts falling due after more than one year
6
(75,750)
(75,750)
Provisions for liabilities
Deferred tax
(11,309)
(20,792)
Net liabilities
(40,426)
(67,350)
Capital and reserves
Called up share capital
1 
1 
Revaluation reserve
25,049 
- 
Profit and loss account
(65,476)
(67,351)
Shareholders' funds
(40,426)
(67,350)
For the year ending 30 September 2025 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 director acknowledges her 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 and authorised for issue on 10 June 2026 and were signed on its behalf by
Cherie Ann Marie Shah Director Company Registration No. SC673318
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Pecunia Investments Limited Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Pecunia Investments Limited is a private company, limited by shares, registered in Scotland, registration number SC673318. The registered office is Clyde Offices, 2/3 48 West George Street, Glasgow, G2 1BP, Scotland.
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.
4
Investment property
2025 
£ 
Fair value at 1 October 2024
109,433 
Net gain from fair value adjustments
15,567 
At 30 September 2025
125,000 
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Loans from directors
79,884 
80,073 
Accruals
1,512 
1,512 
81,396 
81,585 
6
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
75,750 
75,750 
7
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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