IRIS Accounts Production v26.1.10.61 SC274074 Board of Directors 30.3.25 29.3.26 29.3.26 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC274074 2025-03-29 SC274074 2026-03-29 SC274074 2025-03-30 2026-03-29 SC274074 2024-03-29 SC274074 2024-03-30 2025-03-29 SC274074 2025-03-29 SC274074 ns15:Scotland 2025-03-30 2026-03-29 SC274074 ns14:PoundSterling 2025-03-30 2026-03-29 SC274074 ns10:Director1 2025-03-30 2026-03-29 SC274074 ns10:PrivateLimitedCompanyLtd 2025-03-30 2026-03-29 SC274074 ns10:SmallEntities 2025-03-30 2026-03-29 SC274074 ns10:AuditExempt-NoAccountantsReport 2025-03-30 2026-03-29 SC274074 ns10:SmallCompaniesRegimeForDirectorsReport 2025-03-30 2026-03-29 SC274074 ns10:SmallCompaniesRegimeForAccounts 2025-03-30 2026-03-29 SC274074 ns10:FullAccounts 2025-03-30 2026-03-29 SC274074 ns10:Director2 2025-03-30 2026-03-29 SC274074 ns10:RegisteredOffice 2025-03-30 2026-03-29 SC274074 ns5:CurrentFinancialInstruments 2026-03-29 SC274074 ns5:CurrentFinancialInstruments 2025-03-29 SC274074 ns5:ShareCapital 2026-03-29 SC274074 ns5:ShareCapital 2025-03-29 SC274074 ns5:RetainedEarningsAccumulatedLosses 2026-03-29 SC274074 ns5:RetainedEarningsAccumulatedLosses 2025-03-29 SC274074 ns5:LeaseholdImprovements 2025-03-30 2026-03-29 SC274074 ns5:PlantMachinery 2025-03-30 2026-03-29 SC274074 ns5:FurnitureFittings 2025-03-30 2026-03-29 SC274074 ns5:LeaseholdImprovements 2025-03-29 SC274074 ns5:PlantMachinery 2025-03-29 SC274074 ns5:FurnitureFittings 2025-03-29 SC274074 ns5:LeaseholdImprovements 2026-03-29 SC274074 ns5:PlantMachinery 2026-03-29 SC274074 ns5:FurnitureFittings 2026-03-29 SC274074 ns5:LeaseholdImprovements 2025-03-29 SC274074 ns5:PlantMachinery 2025-03-29 SC274074 ns5:FurnitureFittings 2025-03-29 SC274074 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-29 SC274074 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-29

REGISTERED NUMBER: SC274074 (Scotland)

Unaudited Financial Statements

for the Year Ended 29 March 2026

for

PSI Investments (UK) Ltd.

| PSI Investments (UK) Ltd. (Registered number: SC274074) |

Contents of the Financial Statements

for the Year Ended 29 March 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| PSI Investments (UK) Ltd. |

Company Information

for the Year Ended 29 March 2026

| DIRECTORS: | Mr P G Innes

| Mrs S K Innes

| REGISTERED OFFICE: | Petersfield

| Kemnay

| Aberdeenshire

| AB51 5PR

| REGISTERED NUMBER: | SC274074 (Scotland)

| ACCOUNTANTS: | SBP

| Accountants

| 42 Queens Road

| Aberdeen

| AB15 4YE

| PSI Investments (UK) Ltd. (Registered number: SC274074) |

Balance Sheet

29 March 2026

| 29.3.26 | 29.3.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | - |  | - |  |

Investments | 5 | 25,875 |  | 30,875 |  |

25,875 |  | 30,875 |  |

CURRENT ASSETS

Stocks | 18,680 |  | 18,680 |  |

Debtors | 6 | 2,336 |  | 2,880 |  |

Cash at bank | 12,541 |  | 10,369 |  |

33,557 |  | 31,929 |  |

CREDITORS

Amounts falling due within one year | 7 | 3,198 |  | 2,648 |  |

NET CURRENT ASSETS | 30,359 |  | 29,281 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 56,234 |  | 60,156 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 56,134 |  | 60,056 |  |

56,234 |  | 60,156 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

| PSI Investments (UK) Ltd. (Registered number: SC274074) |

Balance Sheet - continued

29 March 2026

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 June 2026 and were signed on its behalf by:

Mr P G Innes - Director

| PSI Investments (UK) Ltd. (Registered number: SC274074) |

Notes to the Financial Statements

for the Year Ended 29 March 2026

1. | STATUTORY INFORMATION

| PSI Investments (UK) Ltd. 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.

| Tangible fixed assets

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

| Improvements to property | - | 20% on cost

| Plant and machinery | - | 20% on cost

| Fixtures and fittings | - | 20% on cost

| 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 Statement of Income and Retained Earnings, 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2025 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | Plant and |  | and |

| property |  | machinery |  | fittings |  | Totals

£ | £ | £ | £ |

| COST

| At 30 March 2025

| and 29 March 2026 | 10,439 |  | 2,300 |  | 3,500 |  | 16,239 |  |

| DEPRECIATION

| At 30 March 2025

| and 29 March 2026 | 10,439 |  | 2,300 |  | 3,500 |  | 16,239 |  |

| NET BOOK VALUE

| At 29 March 2026 | - |  | - |  | - |  | - |  |

| At 29 March 2025 | - |  | - |  | - |  | - |  |

| PSI Investments (UK) Ltd. (Registered number: SC274074) |

Notes to the Financial Statements - continued

for the Year Ended 29 March 2026

5. | FIXED ASSET INVESTMENTS

| Investments (neither listed nor unlisted) were as follows:

| 29.3.26 |  | 29.3.25

£ | £ |

| Other investments cost | 30,875 |  | 43,375 |  |

| Other investments disposals | (5,000 | ) | (12,500 | ) |

25,875 |  | 30,875 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 29.3.26 |  | 29.3.25

£ | £ |

| Trade debtors | 2,336 |  | 2,880 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 29.3.26 |  | 29.3.25

£ | £ |

| Trade creditors | 678 |  | 226 |  |

| Taxation and social security | 454 |  | 493 |  |

| Other creditors | 2,066 |  | 1,929 |  |

3,198 |  | 2,648 |  |

8. | RELATED PARTY DISCLOSURES

| Included in Rents received is £11,547 (2025: £9,600) received from Safelift Offshore Limited, a company registered in Scotland, of which Mr P G Innes is a director.

9. | ULTIMATE CONTROLLING PARTY

| The company is controlled by the directors, who between them own 100% of the issued share capital.