Peter Scott Consulting Ltd - Filleted accounts

Registered number

07636468

Peter Scott Consulting Ltd

Filleted Accounts

30 June 2026

Peter Scott Consulting Ltd
Registered number:		07636468
Balance Sheet
as at 30 June 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		734			1,466

Current assets
Debtors	4	11,082			13,170
Cash at bank and in hand		124,635			160,800
		135,717			173,970

Creditors: amounts falling due within one year	5	(2,558)			(13,881)

Net current assets			133,159			160,089

Total assets less current liabilities			133,893			161,555

Provisions for liabilities			(139)			(285)

Net assets			133,754			161,270

Capital and reserves
Called up share capital			21			21
Profit and loss account			133,733			161,249

Shareholders' funds			133,754			161,270

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.



P D Wakefield
Director
Approved by the board on 6 September 2026

Peter Scott Consulting Ltd
Notes to the Accounts
for the year ended 30 June 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Computer equipment	straight line over 3 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					2		2


3	Tangible fixed assets
		Land and buildings		Computer equipment		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 July 2025	-		5,193		-		5,193
	At 30 June 2026	-		5,193		-		5,193

	Depreciation
	At 1 July 2025	-		3,727		-		3,727
	Charge for the year	-		732		-		732
	At 30 June 2026	-		4,459		-		4,459

	Net book value
	At 30 June 2026	-		734		-		734
	At 30 June 2025	-		1,466		-		1,466


4	Debtors					2026		2025
£							£

	Trade debtors					480		720
	Other debtors					10,602		12,450
						11,082		13,170


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Trade creditors					812		1,060
	Taxation and social security costs					-		9,403
	Other creditors					1,746		3,418
						2,558		13,881


6	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£

	P D Wakefield	(1,250)		6,200		(4,660)		290
	D A Watkinson	(519)		23,000		(22,512)		(31)
		(1,769)		29,200		(27,172)		259


7	Related party transactions

	During the year advances were made to the directors' per note 6. The amounts were repaid within 9 months of the year end. These advances were unsecured, had no fixed repayment term and, where applicable, beared interest at HMRC beneficial rates. Unless otherwise stated, all transactions with related parties are conducted under normal market conditions.


8	Other information

	Peter Scott Consulting Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	74 Macrae Road
	Ham Green
	Bristol
	BS20 0DD