Registered number
SC557155
Pettycur Consulting Ltd
Filleted Accounts
28 February 2026

Pettycur Consulting Ltd
Registered number: | SC557155
Balance Sheet
as at 28 February 2026
Notes |  |  | 2026 |  |  | 2025
£ | £
Fixed assets
Tangible assets | 3 |  |  | 949 |  |  | 1,117
Current assets
Cash at bank and in hand |  |  | 8,570 |  |  | 6,456
Creditors: amounts falling due within one year | 4 |  | (1,336) |  |  | (581)
Net current assets |  |  |  | 7,234 |  |  | 5,875
Total assets less current liabilities |  |  |  | 8,183 |  |  | 6,992
Creditors: amounts falling due after more than one year | 5 |  |  | (5,681) |  |  | (6,919)
Net assets |  |  |  | 2,502 |  |  | 73
Capital and reserves
Called up share capital |  |  |  | 4 |  |  | 4
Profit and loss account |  |  |  | 2,498 |  |  | 69
Shareholders' funds |  |  |  | 2,502 |  |  | 73
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
D Lyon
Director
Approved by the board on 7 May 2026

Pettycur Consulting Ltd
Notes to the Accounts
for the year ended 28 February 2026
1 | Accounting policies
| Basis of preparation
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on at the following annual rates on all tangible fixed assets, other than freehold land, as follows:
| Fixtures, fittings, tools and equipment | 15% on a Reducing Balance basis
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Current tax assets and liabilities are not discounted.
2 | Employees | 2026 |  | 2025
Number | Number
| Average number of persons employed by the company | 1 |  | 1
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
£
| Cost
| At 1 March 2025 | 2,771
| At 28 February 2026 | 2,771
| Depreciation
| At 1 March 2025 | 1,654
| Charge for the year | 168
| At 28 February 2026 | 1,822
| Net book value
| At 28 February 2026 | 949
| At 28 February 2025 | 1,117
4 | Creditors: amounts falling due within one year | 2026 |  | 2025
£ | £
| Corporation tax | 844 |  | 79
| Other taxes and social security costs | 25 |  | -
| Other creditors | 467 |  | 502
|  |  |  |  |  | 1,336 |  | 581
5 | Creditors: amounts falling due after one year | 2026 |  | 2025
£ | £
| Director's Account Rhona Lyon | 3,190 |  | 5,950
| Director's Account David Lyon | 2,491 |  | 969
6 | Other information
| Pettycur Consulting Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
| 149 Kinghorn Road
| Burntisland
| Fife
| KY3 9JP

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