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Company Registration No. SC368505 (Scotland)
PM Construction (Glasgow) Limited Unaudited accounts for the year ended 31 December 2025
PM Construction (Glasgow) Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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PM Construction (Glasgow) Limited Company Information for the year ended 31 December 2025
Directors
Peter McCluskey Stephen McCluskey
Company Number
SC368505 (Scotland)
Registered Office
Red Tree Magenta, 270 Glasgow Road Rutherglen Glasgow G73 1SA Scotland
Accountants
Calculo Ltd Eastworks Gateway Court Glasgow G40 4DS
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PM Construction (Glasgow) Limited Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
25,910 
32,387 
Current assets
Debtors
5
25,772 
25,104 
Cash at bank and in hand
20,108 
21,832 
45,880 
46,936 
Creditors: amounts falling due within one year
6
(20,575)
(29,021)
Net current assets
25,305 
17,915 
Net assets
51,215 
50,302 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
51,115 
50,202 
Shareholders' funds
51,215 
50,302 
For the 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. 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 3 September 2026 and were signed on its behalf by
Stephen McCluskey Director Company Registration No. SC368505
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PM Construction (Glasgow) Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
PM Construction (Glasgow) Limited is a private company, limited by shares, registered in Scotland, registration number SC368505. The registered office is Red Tree Magenta, 270 Glasgow Road, Rutherglen, Glasgow, G73 1SA, 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.
Presentation currency
The accounts are presented in £ sterling.
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:
Plant & machinery
20% reducing balance
Motor vehicles
20% reducing balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 January 2025
26,985 
37,245 
20,000 
1,538 
85,768 
At 31 December 2025
26,985 
37,245 
20,000 
1,538 
85,768 
Depreciation
At 1 January 2025
26,985 
24,525 
333 
1,538 
53,381 
Charge for the year
- 
2,544 
3,933 
- 
6,477 
At 31 December 2025
26,985 
27,069 
4,266 
1,538 
59,858 
Net book value
At 31 December 2025
- 
10,176 
15,734 
- 
25,910 
At 31 December 2024
- 
12,720 
19,667 
- 
32,387 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
25,772 
25,104 
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PM Construction (Glasgow) Limited Notes to the Accounts for the year ended 31 December 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
5,046 
15,229 
VAT
6,415 
11,381 
Taxes and social security
9,114 
2,411 
20,575 
29,021 
7
Average number of employees
During the year the average number of employees was 3 (2024: 2).
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