Purview Consultancy Services Limited

Registered number

SC389144

Filleted Accounts

31 January 2026

Purview Consultancy Services Limited
Registered number:		SC389144
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		40,283			43,409
Investments	4		-			200,019
			40,283			243,428

Current assets
Debtors	5	5,019,154			2,162,858
Cash at bank and in hand		(282,502)			737,704
		4,736,652			2,900,562

Creditors: amounts falling due within one year	6	(1,880,685)			(311,141)

Net current assets			2,855,967			2,589,421

Total assets less current liabilities			2,896,250			2,832,849

Creditors: amounts falling due after more than one year	7		(219,175)			(333,761)



Net assets			2,677,075			2,499,088

Capital and reserves
Called up share capital			100			100
Profit and loss account			2,676,975			2,498,988

Shareholder's funds			2,677,075			2,499,088

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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.


Mr P R Bheemanandham
Director
Approved by the board on 15 September 2026

Purview Consultancy Services Limited
Notes to the Accounts
for the year ended 31 January 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 includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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:

	Fixtures, fittings and equipment	20% Reducing balance method
	Motor vehicles	25% Reducing balance method

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated 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.

	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			31		50


3	Tangible fixed assets
		Fixtures, fittings and equipment		Motor vehicles		Total
£			£		£
	Cost
	At 1 February 2025	62,056		92,350		154,406
	Additions	7,000		-		7,000
	At 31 January 2026	69,056		92,350		161,406

	Depreciation
	At 1 February 2025	40,561		70,436		110,997
	Charge for the year	4,647		5,479		10,126
	At 31 January 2026	45,208		75,915		121,123

	Net book value
	At 31 January 2026	23,848		16,435		40,283
	At 31 January 2025	21,495		21,914		43,409


4	Investments

£
	Cost
	At 1 February 2025					200,019
	Disposals					(200,019)

	At 31 January 2026					-

	The investment in Earthwire Ltd has been written off following the company’s dissolution in 2022. The investments in EKS Earth Ltd and Singhania & Co have also been written off, as EKS Earth Ltd has ceased trading and the directors consider the investments to be impaired in full. The director has assessed the recoverable amount of these investments and does not consider it probable that any value will be recovered. Accordingly, the carrying value of these investments has been reduced to nil, with the resulting impairment losses recognised in the profit and loss account.


5	Debtors			2026		2025
£					£

	Trade debtors			105,710		903,903
	Deferred tax asset			781		10,852
	Other debtors			4,912,663		1,248,103
				5,019,154		2,162,858


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

	Bank loans and overdrafts			104,004		104,004
	Obligations under finance lease and hire purchase contracts			12,820		12,820
	Trade creditors			246,585		-
	Taxation and social security costs			139,045		143,754
	Accruals			57,289		61,794
	Other creditors			1,320,942		(11,231)
				1,880,685		311,141


7	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			216,663		320,663
	Obligations under finance lease and hire purchase contracts			2,512		13,098
				219,175		333,761


8	Loans			2026		2025
£					£
	Creditors include:

	Secured bank loans			335,999		450,585

	The loan with Funding Circle is secured by way of a personal guarantee provided by the director. In addition, the company has a hire purchase agreement with Blackhorse, which is secured against the related business asset. The company also has an overdraft facility of £1 million with HSBC Plc, secured by way of a floating charge over all of the company's assets and undertakings. The facility was utilised during the year, with an available balance of £283,085 remaining at the year end to support the company's short-term working capital requirements.


9	Related party transactions			2026		2025

	Vanloq Ltd (SC820017)			325,000		200,000
	Electrical optic and fibre PTY Ltd (Australia)			152,118		121,186
	Purview Technologies Ltd (SC748737)			130,018		100,034
	Purview Asia Pecific PTE Ltd (Singapore)			195,701		161,534
	Perfit Properties Ltd (14664511)			3,723,881		-
	Care Esteem Ltd (14811558)			(87,897)		-

				4,438,821		582,754

	During the year, the Company entered into transactions with the above entities which have common directorships and shareholdings. The balances at the Balance Sheet date are summarised above.


10	Controlling party

	The company is wholly controlled by Purview Group Ltd, a company registered in Scotland under number SC804173.


11	Other information

	Purview Consultancy Services Limited is a private company limited by shares and incorporated in Scotland. Its registered office is:
	4 Redheughs Rigg
	South Gyle
	Edinburgh
	EH12 9DQ