Caseware UK (AP4) 2022.0.179 2022.0.179 2022-12-312022-12-31falsetruetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2022-01-016No description of principal activity6 06531153 2022-01-01 2022-12-31 06531153 2021-01-01 2021-12-31 06531153 2022-12-31 06531153 2021-12-31 06531153 c:Director3 2022-01-01 2022-12-31 06531153 d:CurrentFinancialInstruments 2022-12-31 06531153 d:CurrentFinancialInstruments 2021-12-31 06531153 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 06531153 d:CurrentFinancialInstruments d:WithinOneYear 2021-12-31 06531153 d:ShareCapital 2022-12-31 06531153 d:ShareCapital 2021-12-31 06531153 d:CapitalRedemptionReserve 2022-12-31 06531153 d:CapitalRedemptionReserve 2021-12-31 06531153 d:RetainedEarningsAccumulatedLosses 2022-12-31 06531153 d:RetainedEarningsAccumulatedLosses 2021-12-31 06531153 c:OrdinaryShareClass1 2022-01-01 2022-12-31 06531153 c:OrdinaryShareClass1 2022-12-31 06531153 c:OrdinaryShareClass1 2021-12-31 06531153 c:FRS102 2022-01-01 2022-12-31 06531153 c:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 06531153 c:FullAccounts 2022-01-01 2022-12-31 06531153 c:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 06531153 2 2022-01-01 2022-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 06531153









PEARL FM LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2022

 
PEARL FM LIMITED
REGISTERED NUMBER: 06531153

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2022

2022
2021
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
567,852
619,234

Cash at bank and in hand
 5 
92,839
41,310

  
660,691
660,544

Creditors: amounts falling due within one year
 6 
(699,000)
(699,000)

Net current liabilities
  
 
 
(38,309)
 
 
(38,456)

Total assets less current liabilities
  
(38,309)
(38,456)

  

Net liabilities
  
(38,309)
(38,456)


Capital and reserves
  

Called up share capital 
 7 
99
99

Capital redemption reserve
  
6
6

Profit and loss account
  
(38,414)
(38,561)

  
(38,309)
(38,456)


Page 1

 
PEARL FM LIMITED
REGISTERED NUMBER: 06531153
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2022

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




A Sayer
Director

Date: 23 November 2023

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
PEARL FM LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

1.


General information

Pearl FM Limited is a private company limited by shares and incorporated in England and Wales. The registered office is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Going concern

The company has ceased its activities during the year ended December 2019.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 3

 
PEARL FM LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

3.


Employees

The average monthly number of employees, including directors, during the year was 6 (2021 - 6).


4.


Debtors

2022
2021
£
£


Amounts owed by related undertakings
567,852
567,922

Tax recoverable
-
51,312

567,852
619,234



5.


Cash and cash equivalents

2022
2021
£
£

Cash at bank and in hand
92,839
41,310

92,839
41,310



6.


Creditors: Amounts falling due within one year

2022
2021
£
£

Amounts owed to related undertakings
699,000
699,000

699,000
699,000



7.


Share capital

2022
2021
£
£
Allotted, called up and fully paid



9,894 (2021 - 9,894) Ordinary shares of £0.01 each
99
99


 
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