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REGISTERED NUMBER: 06811068 (England and Wales)















Unaudited Financial Statements for the Year Ended 28 February 2024

for

PROGRAMME CONTROL SOLUTIONS LIMITED

PROGRAMME CONTROL SOLUTIONS LIMITED (REGISTERED NUMBER: 06811068)






Contents of the Financial Statements
for the year ended 28 February 2024




Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 4


PROGRAMME CONTROL SOLUTIONS LIMITED

Company Information
for the year ended 28 February 2024







DIRECTOR: A J Goulding





REGISTERED OFFICE: Sumach House
Neighbourne
Oakhill
Radstock
Somerset
BA3 5BQ





REGISTERED NUMBER: 06811068 (England and Wales)





ACCOUNTANTS: Richardson Swift
Chartered Accountants
11 Laura Place
Bath
BA2 4BL

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Programme Control Solutions Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Programme Control Solutions Limited for the year ended 28 February 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Programme Control Solutions Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Programme Control Solutions Limited and state those matters that we have agreed to state to the director of Programme Control Solutions Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Programme Control Solutions Limited and its director for our work or for this report.

It is your duty to ensure that Programme Control Solutions Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Programme Control Solutions Limited. You consider that Programme Control Solutions Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Programme Control Solutions Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Richardson Swift
Chartered Accountants
11 Laura Place
Bath
BA2 4BL


29 July 2024

PROGRAMME CONTROL SOLUTIONS LIMITED (REGISTERED NUMBER: 06811068)

Balance Sheet
28 February 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 249 499

CURRENT ASSETS
Debtors 5 15,660 234
Cash at bank 17,500 30,522
33,160 30,756
CREDITORS
Amounts falling due within one year 6 32,717 23,258
NET CURRENT ASSETS 443 7,498
TOTAL ASSETS LESS CURRENT
LIABILITIES

692

7,997

PROVISIONS FOR LIABILITIES 7 52 95
NET ASSETS 640 7,902

CAPITAL AND RESERVES
Called up share capital 8 10 10
Retained earnings 630 7,892
SHAREHOLDERS' FUNDS 640 7,902

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2024 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 28 July 2024 and were signed by:




A J Goulding - Director


PROGRAMME CONTROL SOLUTIONS LIMITED (REGISTERED NUMBER: 06811068)

Notes to the Financial Statements
for the year ended 28 February 2024

1. STATUTORY INFORMATION

Programme Control Solutions Limited is a private company, limited by shares, registered in England and Wales. 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.

Critical accounting judgements and key sources of estimation uncertainty
No significant judgements or key assumptions have had to be made by the directors in preparing these financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue is recognised when services are rendered.

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.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on cost

Taxation
Taxation for the year comprises current and deferred 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 or deferred 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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

PROGRAMME CONTROL SOLUTIONS LIMITED (REGISTERED NUMBER: 06811068)

Notes to the Financial Statements - continued
for the year ended 28 February 2024

2. ACCOUNTING POLICIES - continued

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors, loans from banks and other third parties.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the profit or loss.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate determined under the contract.

For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount the company would receive for the asset if it were to be sold at the reporting date.

Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Hire purchase and lease
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 March 2023
and 28 February 2024 1,697 2,305 4,002
DEPRECIATION
At 1 March 2023 1,635 1,868 3,503
Charge for year 15 235 250
At 28 February 2024 1,650 2,103 3,753
NET BOOK VALUE
At 28 February 2024 47 202 249
At 28 February 2023 62 437 499

PROGRAMME CONTROL SOLUTIONS LIMITED (REGISTERED NUMBER: 06811068)

Notes to the Financial Statements - continued
for the year ended 28 February 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 12,884 -
Other debtors 2,776 234
15,660 234

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 963 647
Taxation and social security 27,687 17,803
Other creditors 4,067 4,808
32,717 23,258

7. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 52 95

Deferred
tax
£   
Balance at 1 March 2023 95
Provided during year (43 )
Accelerated capital allowances
Balance at 28 February 2024 52

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
10 Ordinary £1 10 10

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date a Director owed the Company £2,776 (2023: £224 owed by the company). During the year £3,000 was advanced and £nil was repaid.