Prestige Services Glasgow Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC754395

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		310,000		310,000
Tangible Assets	5		33,518		35,682

			343,518		345,682
CURRENT ASSETS
Debtors	6	4,395		49,519
Cash at bank and in hand		14,194		21,626

		18,589		71,145
Creditors: Amounts Falling Due Within One Year	7	(120,824 )		(110,598 )

NET CURRENT ASSETS (LIABILITIES)			(102,235 )		(39,453 )

TOTAL ASSETS LESS CURRENT LIABILITIES			241,283		306,229

Creditors: Amounts Falling Due After More Than One Year	8		(226,750 )		(260,500 )

NET ASSETS			14,533		45,729

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			14,433		45,629

SHAREHOLDERS' FUNDS			14,533		45,729

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Prestige Services Glasgow Ltd

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Lewis Atkins

Director

26/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Prestige Services Glasgow Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC754395 . The registered office is 40 Scotstoun Street, Glasgow, G14 0UN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	10%
Motor Vehicles	10%

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Prestige Services Glasgow Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 15 (2025: 14)

4. Intangible Assets

	Other
	£
Cost
As at 1 February 2025	310,000

As at 31 January 2026	310,000

Net Book Value
As at 31 January 2026	310,000

As at 1 February 2025	310,000

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 February 2025	2,345	37,302	39,647
Additions	-	2,000	2,000

As at 31 January 2026	2,345	39,302	41,647

Depreciation
As at 1 February 2025	235	3,730	3,965
Provided during the period	234	3,930	4,164

As at 31 January 2026	469	7,660	8,129

Net Book Value
As at 31 January 2026	1,876	31,642	33,518

As at 1 February 2025	2,110	33,572	35,682

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Prestige Services Glasgow Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	4,395	4,719
Other debtors	-	44,800

	4,395	49,519

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	-	1
Other creditors	78,620	86,967
Taxation and social security	42,204	23,630

	120,824	110,598

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	226,750	260,500

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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