REGISTERED NUMBER: SC513751 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

The Pink House Interiors Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

E P Murray

E C Murray

SECRETARY:

E C Murray

REGISTERED OFFICE:

6 Logie Mill

Edinburgh

Lothian

EH7 4HG

REGISTERED NUMBER:

SC513751 (Scotland)

ACCOUNTANTS:

A H & Co Ltd

Chartered Accountants

6 Logie Mill

Edinburgh

Lothian

EH7 4HG

FIXED ASSETS

Intangible assets

4

84

354

Tangible assets

5

43

65

127

419

CURRENT ASSETS

Debtors

6

5,505

-

Cash at bank

17,794

34,173

23,299

34,173

CREDITORS

Amounts falling due within one year

7

15,425

19,972

NET CURRENT ASSETS

7,874

14,201

TOTAL ASSETS LESS CURRENT LIABILITIES

8,001

14,620

PROVISIONS FOR LIABILITIES

8

8

12

NET ASSETS

7,993

14,608

CAPITAL AND RESERVES

Called up share capital

9

2

2

Retained earnings

7,991

14,606

SHAREHOLDERS' FUNDS

7,993

14,608

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 23 October 2026 and were signed on its behalf by:

E C Murray - Director

1.	STATUTORY INFORMATION

The Pink House Interiors 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 the provisions of Section 1A ''Small Entities'' of Financial Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the balance sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the balance sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors within one year.

Intangible fixed assets

Intangible assets are initially measured at cost. After initial recognition intangible assets are measured at cost less any accumulated amoritsation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Amortisation is provided at the following annual rate to write off the cost over its estimated useful life.

Patent & Licenses - 10% on cost

Tangible fixed assets

Tangible fixed assets are stated at cost, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Fixtures & Fittings

-

20% on cost

Computer Equipment

-

25% on cost

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the profit and loss statement, 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.

Basic financial instruments

The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

Provisions

Provisions are recognised when the company has a present obligation (legal or constructive) as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the balance sheet date, taking into account the risks and uncertainties surrounding the obligation.

Exemption from preparing a cash flow statement

Exemption has been taken from preparing a cash flow statement on the grounds that the company qualifies as a small company.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Patents

and

licences

£

COST

At 1 February 2025

and 31 January 2026

4,550

AMORTISATION

At 1 February 2025

4,196

Amortisation for year

270

At 31 January 2026

4,466

NET BOOK VALUE

At 31 January 2026

84

At 31 January 2025

354

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 February 2025

and 31 January 2026

15,815

2,948

18,763

DEPRECIATION

At 1 February 2025

15,815

2,883

18,698

Charge for year

-

22

22

At 31 January 2026

15,815

2,905

18,720

NET BOOK VALUE

At 31 January 2026

-

43

43

At 31 January 2025

-

65

65

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

3,100

-

Other debtors

2,405

-

5,505

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

-

210

Taxation and social security

818

4,169

Other creditors

14,607

15,593

15,425

19,972

8.	PROVISIONS FOR LIABILITIES

31.1.26

31.1.25

£

£

Deferred tax

8

12

Deferred

tax

£

Balance at 1 February 2025

12

Provided during year

(4

)

Balance at 31 January 2026

8

9.	CALLED UP SHARE CAPITAL

Allotted and issued:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

1

Class A - voting shares

£1

1

1

1

Class B - non voting shares

£1

1

1

2

2

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The company owed the directors £12,789 as at 31st January 2026 (2025: the directors owed the company £6,504)

11.	RELATED PARTY DISCLOSURES

Related Party

Transaction Type

Transaction in period 31.1.26

Transaction in period 31.1.25

Balance due from/(payable to) related party at 31.1.26

Balance due from / (payable to) related party at 31.1.25

Euan Murray Ltd

Inter-Company Loan

7,361

(NIL)

(NIL)

(7,361)

12.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is E C Murray.