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REGISTERED NUMBER: SC157939 (Scotland)















P.J.M. SOFTWARE LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2023






P.J.M. SOFTWARE LIMITED (REGISTERED NUMBER: SC157939)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 May 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


P.J.M. SOFTWARE LIMITED

COMPANY INFORMATION
For The Year Ended 31 May 2023







DIRECTOR: P J Meehan





SECRETARY: J A Meehan





REGISTERED OFFICE: 75 Brackenbrae Avenue
Bishopbriggs
Glasgow
G64 2DU





REGISTERED NUMBER: SC157939 (Scotland)





ACCOUNTANTS: Benham Conway & Co
16 Royal Crescent
Glasgow
G3 7SL

P.J.M. SOFTWARE LIMITED (REGISTERED NUMBER: SC157939)

BALANCE SHEET
31 May 2023

31.5.23 31.5.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 872 1,161

CURRENT ASSETS
Debtors 5 3,287 7,225
Cash at bank 1,603 11,049
4,890 18,274
CREDITORS
Amounts falling due within one year 6 10,544 16,053
NET CURRENT (LIABILITIES)/ASSETS (5,654 ) 2,221
TOTAL ASSETS LESS CURRENT
LIABILITIES

(4,782

)

3,382

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings (4,784 ) 3,380
SHAREHOLDERS' FUNDS (4,782 ) 3,382

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 January 2024 and were signed by:





P J Meehan - Director


P.J.M. SOFTWARE LIMITED (REGISTERED NUMBER: SC157939)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 May 2023


1. STATUTORY INFORMATION

P.J.M. Software Limited 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents services provided in the year, net of value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Taxation
Taxation for the year comprises current tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current 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.

Pension costs and other post-retirement benefits
The company makes contributions to the director's personal pension scheme. Contributions payable are charged to the profit and loss account in the period to which they relate.

Going concern
The directors have prepared the accounts on a going concern basis despite there being net liabilities at the balance sheet date as the directors themselves are the company's main creditors and they will not seek repayment until the company has sufficient funds.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

P.J.M. SOFTWARE LIMITED (REGISTERED NUMBER: SC157939)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 May 2023


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2022
and 31 May 2023 3,196
DEPRECIATION
At 1 June 2022 2,035
Charge for year 289
At 31 May 2023 2,324
NET BOOK VALUE
At 31 May 2023 872
At 31 May 2022 1,161

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Trade debtors 1,440 7,225
Tax recoverable 1,847 -
3,287 7,225

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.23 31.5.22
£    £   
Taxation and social security - 11,882
Other creditors 10,544 4,171
10,544 16,053

7. RELATED PARTY DISCLOSURES

At 31 May 2023 the company's directors had provided the company with interest free loans totalling £4,993 (2022, £1,023). There are no fixed repayment terms for these loans which are included in other creditors.