Company registration number SC452751 (Scotland)
PARTICK CROSS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
PARTICK CROSS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
PARTICK CROSS LIMITED
BALANCE SHEET
AS AT
31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
8,759
6,547
Current assets
Stocks
30,168
29,779
Debtors
4
628,733
585,084
Cash at bank and in hand
14,514
25,355
673,415
640,218
Creditors: amounts falling due within one year
5
(530,845)
(301,012)
Net current assets
142,570
339,206
Total assets less current liabilities
151,329
345,753
Creditors: amounts falling due after more than one year
6
(19,295)
(24,679)
Net assets
132,034
321,074
Capital and reserves
Called up share capital
350,002
350,002
Profit and loss reserves
(217,968)
(28,928)
Total equity
132,034
321,074

For the financial year ended 31 October 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 9 July 2026
Mr C M Beattie
Director
Company registration number SC452751 (Scotland)
PARTICK CROSS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 2 -
1
Accounting policies
Company information

Partick Cross Limited is a private company limited by shares incorporated in Scotland. The registered office is 6th Floor, Gordon Chambers, 90 Mitchell Street, Glasgow, Scotland, G1 3NQ.

1.1
Accounting convention

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 are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20% on a reducing balance basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Stocks

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

PARTICK CROSS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Employees

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

2025
2024
Number
Number
Total
22
18
3
Tangible fixed assets
Fixtures and fittings
£
Cost
At 1 November 2024
9,690
Additions
2,950
At 31 October 2025
12,640
Depreciation and impairment
At 1 November 2024
3,143
Depreciation charged in the year
738
At 31 October 2025
3,881
Carrying amount
At 31 October 2025
8,759
At 31 October 2024
6,547
PARTICK CROSS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 4 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Other debtors
628,733
585,084
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
5,385
5,385
Trade creditors
46,582
41,281
Corporation tax
33,700
37,547
Other taxation and social security
63,652
43,545
Other creditors
381,526
173,254
530,845
301,012
6
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
19,295
24,679
2025-10-31 2024-11-01 false false false CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr C M Beattie SC452751 2024-11-01 2025-10-31 SC452751 2025-10-31 SC452751 2024-10-31 SC452751 core:FurnitureFittings 2025-10-31 SC452751 core:FurnitureFittings 2024-10-31 SC452751 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 SC452751 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 SC452751 core:Non-currentFinancialInstruments core:AfterOneYear 2025-10-31 SC452751 core:Non-currentFinancialInstruments core:AfterOneYear 2024-10-31 SC452751 core:CurrentFinancialInstruments 2025-10-31 SC452751 core:CurrentFinancialInstruments 2024-10-31 SC452751 core:ShareCapital 2025-10-31 SC452751 core:ShareCapital 2024-10-31 SC452751 core:RetainedEarningsAccumulatedLosses 2025-10-31 SC452751 core:RetainedEarningsAccumulatedLosses 2024-10-31 SC452751 bus:Director1 2024-11-01 2025-10-31 SC452751 core:FurnitureFittings 2024-11-01 2025-10-31 SC452751 2023-11-01 2024-10-31 SC452751 core:FurnitureFittings 2024-10-31 SC452751 core:Non-currentFinancialInstruments 2025-10-31 SC452751 core:Non-currentFinancialInstruments 2024-10-31 SC452751 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC452751 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC452751 bus:FRS102 2024-11-01 2025-10-31 SC452751 bus:AuditExempt-NoAccountantsReport 2024-11-01 2025-10-31 SC452751 bus:FullAccounts 2024-11-01 2025-10-31 xbrli:pure xbrli:shares iso4217:GBP