Registration number: SC352198

PBE (Holdings) Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 4

PBE (Holdings) Limited

Company Information

Director

Mr Kenneth John Hope

Registered office

East Gate Royal Highland Centre Ingliston Edinburgh EH28 8NF

Accountants

JS Accounting Services Ltd 13-15 Morningside Drive Edinburgh EH10 5LZ

PBE (Holdings) Limited

(Registration number: SC352198)
Balance Sheet as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Other financial assets	3	1	1
Current assets
Debtors	4	300,879	200,913
Cash at bank and in hand		109,810	120,632
		410,689	321,545
Creditors: Amounts falling due within one year	5	(720)	(720)
Net current assets		409,969	320,825
Net assets		409,970	320,826
Capital and reserves
Called up share capital		10,190	10,190
Capital redemption reserve		6,360	6,360
Retained earnings		393,420	304,276
Shareholders' funds		409,970	320,826

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 9 September 2026
 

......................................... Mr Kenneth John Hope Director

PBE (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

PBE (Holdings) Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

3	Other financial assets (current and non-current)

	Financial assets at cost less impairment £	Total £
Non-current financial assets
Cost or valuation
At 1 January 2025	1	1
At 31 December 2025	1	1
Impairment
Carrying amount
At 31 December 2025	1	1

4

Debtors

Current	Note	2025 £	2024 £
Amounts owed by related parties	6	300,879	200,913
		300,879	200,913

5

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Accruals and deferred income	720	720

6	Related party transactions

Pratt Bros (Exhibitions) Limited paid dividends to PBE (Holdings) Limited amounting to £200,000 (2024:£200,000). At 31 December 2025 the company was due £300,879 (2024:£200,913) to PBE (Holdings) Limited.

Dividends amounting to £50,000 (2024:£110,000) were paid to K Hope Director. Dividends amounting to £60,000 ((2024:£100,000) were paid to J Hope, a close family member of K Hope.