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Company Registration No. SC530715 (Scotland)
Perthside Ltd Unaudited accounts for the year ended 31 March 2026
Perthside Ltd Unaudited accounts Contents
Page
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Perthside Ltd Company Information for the year ended 31 March 2026
Directors
Mrs AR Napier Mrs JM Barclay
Company Number
SC530715 (Scotland)
Registered Office
Summerhill Bellwood Park Perth Perthshire PH2 7AJ Scotland
Accountants
Hawkstane Accountants Brantwoode Ferntower Road Crieff PH7 3DH
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Perthside Ltd Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
453,305 
343,937 
Current assets
Debtors
5,807 
16,063 
Cash at bank and in hand
564 
60,840 
6,371 
76,903 
Creditors: amounts falling due within one year
(189,989)
(170,060)
Net current liabilities
(183,618)
(93,157)
Total assets less current liabilities
269,687 
250,780 
Provisions for liabilities
Deferred tax
(20,000)
(20,000)
Net assets
249,687 
230,780 
Capital and reserves
Called up share capital
2 
2 
Revaluation reserve
84,138 
84,138 
Profit and loss account
165,547 
146,640 
Shareholders' funds
249,687 
230,780 
For the year ending 31 March 2026 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 directors acknowledge their 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 of Directors and authorised for issue on 2 August 2126 and were signed on its behalf by
Mrs AR Napier Director Company Registration No. SC530715
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Perthside Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Perthside Ltd is a private company, limited by shares, registered in Scotland, registration number SC530715. The registered office is Summerhill, Bellwood Park, Perth, Perthshire, PH2 7AJ, 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 1 April 2025
343,937 
Additions
109,368 
At 31 March 2026
453,305 
Depreciation
At 31 March 2026
- 
Net book value
At 31 March 2026
453,305 
At 31 March 2025
343,937 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due after more than one year
Other debtors
5,807 
16,063 
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Perthside Ltd Notes to the Accounts for the year ended 31 March 2026
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Taxes and social security
4,500 
5,100 
Loans from directors
184,739 
164,210 
Accruals
750 
750 
189,989 
170,060 
7
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Mrs AR Napier
84,288 
15,081 
7,000 
92,369 
Mrs JM Barclay
84,288 
15,082 
7,000 
92,370 
168,576 
30,163 
14,000 
184,739 
8
Average number of employees
During the year the average number of employees was 2 (2025: 2).
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