1 December 2024 false No description of principal activity Taxfiler 2024.6 SC509415 business:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 SC509415 2024-11-30 SC509415 2024-12-01 2025-11-30 SC509415 business:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 SC509415 business:FilletedAccounts 2024-12-01 2025-11-30 SC509415 2025-11-30 SC509415 business:Director1 2024-12-01 2025-11-30 SC509415 business:Director2 2024-12-01 2025-11-30 SC509415 business:RegisteredOffice 2024-12-01 2025-11-30 SC509415 2024-11-30 SC509415 core:WithinOneYear 2025-11-30 SC509415 core:WithinOneYear 2024-11-30 SC509415 core:AfterOneYear 2025-11-30 SC509415 core:AfterOneYear 2024-11-30 SC509415 core:ShareCapital core:PreviouslyStatedAmount 2025-11-30 SC509415 core:ShareCapital core:PreviouslyStatedAmount 2024-11-30 SC509415 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-11-30 SC509415 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-11-30 SC509415 core:PreviouslyStatedAmount 2025-11-30 SC509415 core:PreviouslyStatedAmount 2024-11-30 SC509415 business:SmallEntities 2024-12-01 2025-11-30 SC509415 countries:Scotland 2024-12-01 2025-11-30 SC509415 core:ComputerEquipment 2024-12-01 2025-11-30 SC509415 core:ComputerEquipment 2024-11-30 SC509415 core:ComputerEquipment 2025-11-30 SC509415 business:OrdinaryShareClass1 2024-12-01 2025-11-30 SC509415 business:OrdinaryShareClass1 2023-12-01 2024-11-30 SC509415 2023-12-01 2024-11-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. SC509415 (Scotland)
PH Barclay Limited Unaudited accounts for the year ended 30 November 2025
PH Barclay Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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PH Barclay Limited Company Information for the year ended 30 November 2025
Directors
Peter Homewood Barclay Catherine Fiona Barclay
Company Number
SC509415 (Scotland)
Registered Office
5 Warriston Grove Edinburgh Midlothian EH3 5NH Scotland
Accountants
Allsquare 2 Kilbride Road Lamlash Isle of Arran KA27 8LJ
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PH Barclay Limited Statement of financial position as at 30 November 2025
2025
2024
Notes
£
£
Current assets
Debtors
5
81,120
92,056
Cash at bank and in hand
156,999
161,847
238,119
253,903
Creditors: amounts falling due within one year
6
(21,396)
547
Net current assets
216,723
254,450
Total assets less current liabilities
216,723
254,450
Creditors: amounts falling due after more than one year
7
-
(21,167)
Net assets
216,723
233,283
Capital and reserves
Called up share capital
8
100
100
Profit and loss account
216,623
233,183
Shareholders' funds
216,723
233,283
For the year ending 30 November 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 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 13 August 2026 and were signed on its behalf by
Peter Homewood Barclay Director Company Registration No. SC509415
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PH Barclay Limited Notes to the Accounts for the year ended 30 November 2025
1
Statutory information
PH Barclay Limited is a private company, limited by shares, registered in Scotland, registration number SC509415. The registered office is 5 Warriston Grove, Edinburgh, Midlothian, EH3 5NH, 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.
Turnover
Turnover represents the value, net of VAT and discounts, of work carried out in respect of services provided to customers.
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:
Computer equipment
33% straight line
Work in progress
Work in progress is valued at the net realisable value of work completed which has not been invoiced at the year end date.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 December 2024
2,746
At 30 November 2025
2,746
Depreciation
At 1 December 2024
2,746
At 30 November 2025
2,746
Net book value
At 30 November 2025
-
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PH Barclay Limited Notes to the Accounts for the year ended 30 November 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
41,121
17,056
Other debtors
39,999
75,000
81,120
92,056
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
(507)
(619)
Taxes and social security
22,587
-
Loans from directors
(1,884)
(1,098)
Accruals
1,200
1,170
21,396
(547)
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Taxes and social security
-
21,167
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
9
Transactions with related parties
Peter Homewood Barclay Included in 'Loans from directors' is an amount of £1884 due from (2024: £1098 due from) the director, Peter Homewood Barclay, to the company. The loan is interest free and has no fixed terms for repayment.
10
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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