Acorah Software Products - Accounts Production 14.3.260 false true false 17 August 2022 31 August 2023 31 August 2023 14301999 Mr Pavan Majevadia Mr Matthew Hodgson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14301999 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-08-16 14301999 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-08-31 14301999 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-08-31 14301999 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-08-31 14301999 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-08-17 2023-08-31 14301999 frs-core:AllSubsidiaries 2022-08-17 2023-08-31 14301999 frs-core:KeyManagementPersonnel 2022-08-17 2023-08-31 14301999 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-08-17 2023-08-31 14301999 frs-core:OtherRelatedParties 2022-08-17 2023-08-31 14301999 2022-08-16 14301999 2023-08-31 14301999 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Registered number: 14301999
PSM Hodgson Holdings Limited
Unaudited Financial Statements
For the Period 17 August 2022 to 31 August 2023
Property Accounts Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14301999
31 August 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 700,000
Investments 5 1
700,001
CURRENT ASSETS
Stocks 6 239,907
Debtors 7 721
Cash at bank and in hand 589
241,217
Creditors: Amounts Falling Due Within One Year 8 (826,832 )
NET CURRENT ASSETS (LIABILITIES) (585,615 )
TOTAL ASSETS LESS CURRENT LIABILITIES 114,386
PROVISIONS FOR LIABILITIES
Deferred Taxation (45,636 )
NET ASSETS 68,750
CAPITAL AND RESERVES
Called up share capital 9 120
Revaluation reserve 10 140,726
Profit and Loss Account (72,096 )
SHAREHOLDERS' FUNDS 68,750
Page 1
Page 2
For the period ending 31 August 2023 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 Pavan Majevadia
Director
22/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
PSM Hodgson Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14301999 . The registered office is C/O Property Accounts Limited, 59 Castle Street, Reading, RG1 7SN.
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 recognized as rental income received.
2.3. Investment Properties
Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The fair value of the investment property has been arrived at by the directors best estimate. Changes in fair value are recognised in the profit and loss account.
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. 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.
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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
Page 3
Page 4
4. Tangible Assets
Investment Properties
£
Cost or Valuation
As at 17 August 2022 -
Additions 513,639
Revaluation 186,361
As at 31 August 2023 700,000
Net Book Value
As at 31 August 2023 700,000
As at 17 August 2022 -
5. Investments
Unlisted
£
Cost
As at 17 August 2022 -
Additions 1
As at 31 August 2023 1
Provision
As at 17 August 2022 -
As at 31 August 2023 -
Net Book Value
As at 31 August 2023 1
As at 17 August 2022 -
6. Stocks
31 August 2023
£
Work in progress 239,907
239,907
7. Debtors
31 August 2023
£
Due within one year
Amounts owed by associates 721
721
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Page 5
8. Creditors: Amounts Falling Due Within One Year
31 August 2023
£
Trade creditors 144
Bridging loan 123,500
Directors' loan accounts 697,752
Amounts owed to associates 5,436
826,832
9. Share Capital
31 August 2023
£
Allotted, Called up and fully paid 120
10. Reserves
Revaluation Reserve
£
Surplus on revaluation 140,726
As at 31 August 2023 140,726
11. Related Party Transactions
Related party transactions include (to)/from:
£721 (2022: £0) owed from PSM Hodgson Limited, a subsidiary of PSM Hodgson Holdings Limited.
£(5,436) (2022: £(0)) owed to PSM Properties Limited, a company of which Pavan Majevadia is a shareholder.
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