REGISTERED NUMBER: SC212360 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 April 2026

for

Think PR (Scotland) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms A F Sall

REGISTERED OFFICE:

10 Bon Accord Square

Aberdeen

AB11 6DJ

REGISTERED NUMBER:

SC212360 (Scotland)

ACCOUNTANTS:

SBP

Accountants

42 Queens Road

Aberdeen

AB15 4YE

FIXED ASSETS

Tangible assets

4

1,875

3,628

CURRENT ASSETS

Debtors

5

131,417

176,536

Cash at bank

113,810

85,563

245,227

262,099

CREDITORS

Amounts falling due within one year

6

85,731

92,524

NET CURRENT ASSETS

159,496

169,575

TOTAL ASSETS LESS CURRENT LIABILITIES

161,371

173,203

CREDITORS

Amounts falling due after more than one year

7

-

(8,778

)

PROVISIONS FOR LIABILITIES

(424

)

(891

)

NET ASSETS

160,947

163,534

CAPITAL AND RESERVES

Called up share capital

3

3

Retained earnings

160,944

163,531

160,947

163,534

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 14 October 2026 and were signed by:

Ms A F Sall - Director

1.	STATUTORY INFORMATION

Think PR (Scotland) Limited 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.

Fixtures and fittings

-

20% on cost

Computer equipment

-

20% on cost

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.

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 9 (2025 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 May 2025

and 30 April 2026

34,011

9,198

43,209

DEPRECIATION

At 1 May 2025

33,661

5,920

39,581

Charge for year

111

1,642

1,753

At 30 April 2026

33,772

7,562

41,334

NET BOOK VALUE

At 30 April 2026

239

1,636

1,875

At 30 April 2025

350

3,278

3,628

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

29,900

82,173

Other debtors

101,517

94,363

131,417

176,536

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans and overdrafts

8,778

10,288

Trade creditors

6,432

4,814

Taxation and social security

38,448

71,035

Other creditors

32,073

6,387

85,731

92,524

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans

-

8,778

8.	RELATED PARTY DISCLOSURES

Included within other debtors is £98,178 (2025 - £93,503) due from Latheron Properties (Scotland) Limited, a company in which Ms A F Sall is a director.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Ms A F Sall.

10.

SECURITY

The Royal Bank of Scotland plc holds a floating charge over the whole of the company's property and undertaking.