PCASJK LTD - Accounts

PCASJK LTD
Contents Page
For the Period 26 June 2025 to 30 June 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

PCASJK LTD Accountants' Report For the Period 26 June 2025 to 30 June 2026
In accordance with the engagement terms agreed with the company, we have prepared the unaudited financial statements of PCASJK Ltd for the period ended 30 June 2026 from the accounting records maintained by the company and from the information and explanations provided to us by the directors. The financial statements comprise the Income Statement, Statement of Financial Position and related notes. The directors are responsible for maintaining adequate accounting records, safeguarding the assets of the company and preparing financial statements that give a true and fair view in accordance with the Companies Act 2006 and applicable accounting standards. Our responsibility is limited to preparing the financial statements from the information and explanations supplied to us. We have not carried out an audit or independent review of the financial statements and, accordingly, we do not express an audit opinion or provide any assurance on them. Kelman and Co South Brae Brora KW9 6NU 02 November 2026 1

PCASJK LTD
Accountants' Report
For the Period 26 June 2025 to 30 June 2026

In accordance with the engagement terms agreed with the company, we have prepared the unaudited financial statements of PCASJK Ltd for the period ended 30 June 2026 from the accounting records maintained by the company and from the information and explanations provided to us by the directors.

The financial statements comprise the Income Statement, Statement of Financial Position and related notes.

The directors are responsible for maintaining adequate accounting records, safeguarding the assets of the company and preparing financial statements that give a true and fair view in accordance with the Companies Act 2006 and applicable accounting standards.

Our responsibility is limited to preparing the financial statements from the information and explanations supplied to us. We have not carried out an audit or independent review of the financial statements and, accordingly, we do not express an audit opinion or provide any assurance on them.

Kelman and Co
South Brae
Brora
KW9 6NU
02 November 2026

1

PCASJK LTD
Statement of Financial Position
As at 30 June 2026

	Notes	2026 £
Fixed assets
Tangible fixed assets	3	856
		856
Current assets
Debtors		(310)
Cash at bank and in hand		37,234
		36,924
Creditors: amount falling due within one year		(25,225)
Net current assets		11,699

Total assets less current liabilities		12,555
Net assets		12,555

Capital and reserves
Profit and loss account		12,555
Shareholders' funds		12,555

For the period ended 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 02 November 2026 and were signed by:

-------------------------------
Justin Dominic KINGSTON
Director

2

PCASJK LTD
Notes to the Abridged Financial Statements
For the Period 26 June 2025 to 30 June 2026

General Information

PCASJK LTD is a private company, limited by shares, registered in Scotland, registration number SC853657, registration address Minden Cottage, Ladies Loch, Brora, KW9 6NG.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

4 Years Straight Line

2.	Average number of employees Average number of employees during the period was 1.

3.

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 26 June 2025	-	-
Additions	1,123	1,123
Disposals	-	-
At 30 June 2026	1,123	1,123
Depreciation
At 26 June 2025	-	-
Charge for period	267	267
On disposals	-	-
At 30 June 2026	267	267
Net book values
Closing balance as at 30 June 2026	856	856
Opening balance as at 26 June 2025	-	-

4.

Share Capital

Allotted, called up and fully paid	2026 £
100 Class A shares of £1.00 each	100
	100

3