Caseware UK (AP4) 2023.0.135 2023.0.135 2023-03-312023-03-31truefalsetrue22022-04-01No description of principal activity2 06030971 2022-03-31 06030971 2022-04-01 2023-03-31 06030971 2021-04-01 2022-03-31 06030971 2023-03-31 06030971 c:Director2 2022-04-01 2023-03-31 06030971 d:CurrentFinancialInstruments 2023-03-31 06030971 d:CurrentFinancialInstruments 2022-03-31 06030971 c:OrdinaryShareClass1 2022-04-01 2023-03-31 06030971 c:OrdinaryShareClass1 2023-03-31 06030971 c:OrdinaryShareClass1 2022-03-31 06030971 c:FRS102 2022-04-01 2023-03-31 06030971 c:Audited 2022-04-01 2023-03-31 06030971 c:FullAccounts 2022-04-01 2023-03-31 06030971 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 06030971 c:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 06030971 5 2022-04-01 2023-03-31 06030971 6 2022-04-01 2023-03-31 06030971 2 2023-03-31 06030971 2 2022-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 06030971










PEBBLE TRADING LIMITED










FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2023

 
PEBBLE TRADING LIMITED
REGISTERED NUMBER: 06030971

BALANCE SHEET
AS AT 31 MARCH 2023

2023
2022
Note
£
£

  

Fixed assets
  

Investments
 4 
486,695
586,695

  
486,695
586,695

  

Creditors: amounts falling due within one year
 5 
(586,693)
(586,693)

Net current liabilities
  
 
 
(586,693)
 
 
(586,693)

Total assets less current liabilities
  
(99,998)
2

  

  

  

Net (liabilities)/assets
  
(99,998)
2


Capital and reserves
  

Called up share capital 
 6 
2
2

Profit and loss account
  
(100,000)
-

  
(99,998)
2


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 income and retained earnings 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: 




................................................
K Thomson
Director

Date: 12 March 2024

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
PEBBLE TRADING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.Accounting policies

 
1.1

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:

 
1.2

Going concern

The accounts have been prepared on a going concern basis.  The company's ability to continue to trade is dependant upon the support of the parent company. Included in creditors is £586,693 due to the parent company.  The directors of the parent company have indicated that they will not request repayment of this balance for a period of at least 12 months from the date of signing these financial statements.
If this assumption proves to be inappropriate, then an adjustment may have to be made to adjust the value of assets to their recoverable amounts, to provide for any further liabilities which may arise.

 
1.3

Impairment of fixed assets and goodwill

Assets that are subject to depreciation or amortisation are assessed at each balance sheet date to determine whether there is any indication that the assets are impaired. Where there is any indication that an asset may be impaired, the carrying value of the asset (or cash-generating unit to which the asset has been allocated) is tested for impairment. An impairment loss is recognised for the amount by which the asset's carrying amount exceeds its recoverable amount. The recoverable amount is the higher of an asset's (or CGU's) fair value less costs to sell and value in use. For the purposes of assessing impairment, assets are grouped at the lowest levels for which there are separately identifiable cash flows (CGUs). Non-financial assets that have been previously impaired are reviewed at each balance sheet date to assess whether there is any indication that the impairment losses recognised in prior periods may no longer exist or may have decreased.


 
1.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
1.5

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial liabilities such as loans to related parties.
Creditors
Short term creditors are measured at the transaction price.


2.


Statutory information

Pebble Trading Limited is a private company limited by shares and is incorporated in England with the registration number 06030971.  The address of the registered office is Beaulieu House, Roman Road, Dorking, Surrey, RH4 3ET. 

Page 2

 
PEBBLE TRADING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).


4.


Fixed asset investments





Unlisted investments

£



Cost or valuation


At 1 April 2022
586,695



At 31 March 2023

586,695



Impairment


Charge for the period
100,000



At 31 March 2023

100,000



Net book value



At 31 March 2023
486,695



At 31 March 2022
586,695

At 31 March 2023 the company held 10% of the total units in The Washington Hotels (No.15) Unit Trust, a Jersey Property Unit Trust ('JPUT') which holds the Potters Heron Hotel. The remaining 90% of the units are held by Pebble Hotels Limited.


5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
586,693
586,693

586,693
586,693



6.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



2 (2022 - 2) Ordinary shares of £1 each
2
2


Page 3

 
PEBBLE TRADING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

7.


Controlling party

The ultimate parent company is Pebble Hotels Limited, which is incorporated in England. The address of the principle place of business of Pebble Hotels Limited is The Potters Heron, Ampfield, Romsey, Hampshire, SO51 9ZF. The smallest group for which consolidated financial statements are prepared and of which the company is a member is Pebble Hotels Limited.
S E Kennedy, P D W Walters and K Thomson are the company's controlling party by virtue of their share ownership in Pebble Hotels Limited.


8.


Auditors' information

The auditors' report on the financial statements for the year ended 31 March 2023 was unqualified.

The audit report was signed on 12 March 2024 by  (Senior statutory auditor) on behalf of Kreston Reeves LLP.


Page 4