PCRZ APPERLEY LTD

Registered Number
SC840816
(Scotland)

Unaudited Financial Statements for the Period ended
31 March 2026

PCRZ APPERLEY LTD

Company Information
for the period from 11 March 2025 to 31 March 2026


Director	Paul Apperley


Registered Address	C/O Hard Hat Group
	20-23 Woodside Place
	Glasgow
	G3 7QL


Registered Number	SC840816 (Scotland)

PCRZ APPERLEY LTD

Balance Sheet as at
31 March 2026

	Notes	2026
		£	£
Current assets
Debtors	3	1,954
Cash at bank and on hand		14,909
		16,863
Creditors amounts falling due within one year	4	(9,857)
Net current assets (liabilities)			7,006
Total assets less current liabilities			7,006
Net assets			7,006
Capital and reserves
Called up share capital			100
Profit and loss account			6,906
Shareholders' funds			7,006

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 25 August 2026, and are signed on its behalf by:

Paul Apperley
Director
Registered Company No. SC840816

PCRZ APPERLEY LTD

Notes to the Financial Statements
for the period ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

2.	Average number of employees


		2026
	Average number of employees during the year	1

3.	Debtors: amounts due within one year

		2026
		£
	Trade debtors / trade receivables	1,954
	Total	1,954

4.	Creditors: amounts due within one year

		2026
		£
	Taxation and social security	9,857
	Total	9,857