REGISTERED NUMBER: SC643812 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

PTS Services (Group) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S G Ord

Mr G J Notman

REGISTERED OFFICE:

Unit 2

Tamala Industrial Estate

Whitecairns

Aberdeen

AB23 8UN

REGISTERED NUMBER:

SC643812 (Scotland)

ACCOUNTANTS:

SBP

Accountants

42 Queens Road

Aberdeen

AB15 4YE

FIXED ASSETS

Tangible assets

4

575,179

632,779

CURRENT ASSETS

Stocks

1,028,130

1,376,337

Debtors

5

1,471,359

1,313,876

Cash at bank

878,037

1,233,508

3,377,526

3,923,721

CREDITORS

Amounts falling due within one year

6

697,599

1,135,112

NET CURRENT ASSETS

2,679,927

2,788,609

TOTAL ASSETS LESS CURRENT LIABILITIES

3,255,106

3,421,388

CREDITORS

Amounts falling due after more than one year

7

(48,191

)

(69,807

)

PROVISIONS FOR LIABILITIES

(112,776

)

(116,265

)

NET ASSETS

3,094,139

3,235,316

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

3,093,939

3,235,116

3,094,139

3,235,316

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 September 2026 and were signed on its behalf by:

Mr S G Ord - Director

1.	STATUTORY INFORMATION

PTS Services (Group) Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Improvements to property

-

10% on cost

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2024 - 21 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 January 2025

144,317

508,857

9,843

Additions

-

109,649

3,481

Disposals

-

(13,499

)

-

At 31 December 2025

144,317

605,007

13,324

DEPRECIATION

At 1 January 2025

24,802

214,986

4,793

Charge for year

14,432

78,685

1,706

Eliminated on disposal

-

(3,402

)

-

At 31 December 2025

39,234

290,269

6,499

NET BOOK VALUE

At 31 December 2025

105,083

314,738

6,825

At 31 December 2024

119,515

293,871

5,050

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

347,313

12,450

1,022,780

Additions

-

3,751

116,881

Disposals

(58,039

)

-

(71,538

)

At 31 December 2025

289,274

16,201

1,068,123

DEPRECIATION

At 1 January 2025

138,271

7,149

390,001

Charge for year

35,865

3,980

134,668

Eliminated on disposal

(28,323

)

-

(31,725

)

At 31 December 2025

145,813

11,129

492,944

NET BOOK VALUE

At 31 December 2025

143,461

5,072

575,179

At 31 December 2024

209,042

5,301

632,779

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 January 2025

260,357

Disposals

(58,039

)

Transfer to ownership

(9,995

)

At 31 December 2025

192,323

DEPRECIATION

At 1 January 2025

113,541

Charge for year

22,397

Eliminated on disposal

(28,323

)

Transfer to ownership

(4,878

)

At 31 December 2025

102,737

NET BOOK VALUE

At 31 December 2025

89,586

At 31 December 2024

146,816

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

970,206

1,283,595

Other debtors

501,153

30,281

1,471,359

1,313,876

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

4,403

10,397

Hire purchase contracts (see note 8)

29,504

42,163

Trade creditors

437,284

600,475

Taxation and social security

215,790

473,045

Other creditors

10,618

9,032

697,599

1,135,112

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

-

4,400

Hire purchase contracts (see note 8)

48,191

65,407

48,191

69,807

8.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31.12.25

31.12.24

£

£

Net obligations repayable:

Within one year

29,504

42,163

Between one and five years

48,191

65,407

77,695

107,570

Non-cancellable

operating leases

31.12.25

31.12.24

£

£

Within one year

1,280

1,280

Between one and five years

2,880

4,160

4,160

5,440

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

Mr S G Ord

Balance outstanding at start of year

-

(8,511

)

Amounts advanced

244,783

56,989

Amounts repaid

-

(48,478

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

244,783

-

Mr G J Notman

Balance outstanding at start of year

-

-

Amounts advanced

85,000

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

85,000

-

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr S G Ord.