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REGISTERED NUMBER: 09113526 (England and Wales)















Report of the Directors and

Unaudited Financial Statements for the Year Ended 31 December 2023

for

PKP Accountancy Limited

PKP Accountancy Limited (Registered number: 09113526)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Report of the Directors 2

Income Statement 3

Other Comprehensive Income 4

Balance Sheet 5

Statement of Changes in Equity 7

Notes to the Financial Statements 8


PKP Accountancy Limited

Company Information
for the Year Ended 31 December 2023







DIRECTORS: P K Petersen
Mrs. L Moerkeberg





REGISTERED OFFICE: 823 Salisbury House
29 Finsbury Circus
London





REGISTERED NUMBER: 09113526 (England and Wales)

PKP Accountancy Limited (Registered number: 09113526)

Report of the Directors
for the Year Ended 31 December 2023

The directors present their report with the financial statements of the company for the year ended 31 December 2023.

PRINCIPAL ACTIVITY
The principal activities of the Company are investment and general trade.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 January 2023 to the date of this report.

P K Petersen
Mrs. L Moerkeberg

RESULTS & DIVIDENDS
The Company's profit for the year amounted to GBP 179,893.The total distribution of dividends for the year amounted to GBP 402,589

The results for the year and the financial position at the year end, were considered satisfactory by the director.

POST BALANCE SHEET EVENTS
No post balance sheet events have occured since 31 December 2023 which requires reporting or disclosing in the accounts.

STATEMENT OF DIRECTORS' RESPONSIBILITIES
The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;
- make judgements and accounting estimates that are reasonable and prudent;
- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





P K Petersen - Director


26 June 2024

PKP Accountancy Limited (Registered number: 09113526)

Income Statement
for the Year Ended 31 December 2023

2023 2022
Notes £    £   

TURNOVER - -

Administrative expenses 11,320 11,932
OPERATING LOSS (11,320 ) (11,932 )

Interest receivable and similar income 238,055 17,208
226,735 5,276

Interest payable and similar expenses 3 3,842 5,007
PROFIT BEFORE TAXATION 222,893 269

Tax on profit 4 43,000 -
PROFIT FOR THE FINANCIAL YEAR 179,893 269

PKP Accountancy Limited (Registered number: 09113526)

Other Comprehensive Income
for the Year Ended 31 December 2023

2023 2022
Notes £    £   

PROFIT FOR THE YEAR 179,893 269


OTHER COMPREHENSIVE INCOME - -
TOTAL COMPREHENSIVE INCOME
FOR THE YEAR

179,893

269

PKP Accountancy Limited (Registered number: 09113526)

Balance Sheet
31 December 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Debtors 6 - 2,446
Investments 7 1,650,195 1,869,345
Cash at bank 712,997 671,097
2,363,192 2,542,888
CREDITORS
Amounts falling due within one year 8 43,000 -
NET CURRENT ASSETS 2,320,192 2,542,888
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,320,192

2,542,888

CAPITAL AND RESERVES
Called up share capital 9 765 765
Retained earnings 10 2,319,427 2,542,123
SHAREHOLDERS' FUNDS 2,320,192 2,542,888

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

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

The directors acknowledge their 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.

PKP Accountancy Limited (Registered number: 09113526)

Balance Sheet - continued
31 December 2023


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

The financial statements were approved by the Board of Directors and authorised for issue on 26 June 2024 and were signed on its behalf by:




P K Petersen - Director



Mrs. L Moerkeberg - Director


PKP Accountancy Limited (Registered number: 09113526)

Statement of Changes in Equity
for the Year Ended 31 December 2023

Called up
share Retained Total
capital earnings equity
£    £    £   
Balance at 1 January 2022 765 2,574,854 2,575,619

Changes in equity
Dividends - (33,000 ) (33,000 )
Total comprehensive income - 269 269
Balance at 31 December 2022 765 2,542,123 2,542,888

Changes in equity
Dividends - (402,589 ) (402,589 )
Total comprehensive income - 179,893 179,893
Balance at 31 December 2023 765 2,319,427 2,320,192

PKP Accountancy Limited (Registered number: 09113526)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. 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 derives from the principal activity of the Company and is represented by invoiced sales excluding Value Added Tax.

Investments

Fixed assets investments are stated at cost.

Current assets investments are stated at market value as per the balance sheet date.

Foreign currencies

Transactions in foreign currencies are recorded using a fixed rate of exchange. Monetary assets and liabilities denominated in foreign currencies are translated using the rate of exchange ruling at the balance sheet date. Gains or losses on translation are included in the profit and loss account.

Financial reporting standard 102 - reduced disclosure exemptionsfinancial
The company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

- the requirements of Section 7 Statement of Cash Flows.

2. EMPLOYEES AND DIRECTORS

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

3. INTEREST PAYABLE AND SIMILAR EXPENSES
2023 2022
£    £   
Bank charges 3,842 5,007

4. TAXATION

Analysis of the tax charge
The tax charge on the profit for the year was as follows:
2023 2022
£    £   
Current tax:
UK corporation tax 43,000 -
Tax on profit 43,000 -

PKP Accountancy Limited (Registered number: 09113526)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

5. DIVIDENDS
2023 2022
£    £   
Ordinary shares of 765 each
Final 402,589 33,000

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors - 2,446

7. CURRENT ASSET INVESTMENTS
2023 2022
£    £   
Other 1,650,195 1,869,345

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Tax 43,000 -

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
765 Ordinary 765 765 765

10. RESERVES
Retained
earnings
£   

At 1 January 2023 2,542,123
Profit for the year 179,893
Dividends (402,589 )
At 31 December 2023 2,319,427