Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31No description of principal activity2022-11-1600falsetruetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 14487484 2022-11-15 14487484 2022-11-16 2024-03-31 14487484 2022-04-01 2022-11-15 14487484 2024-03-31 14487484 c:Director1 2022-11-16 2024-03-31 14487484 d:CurrentFinancialInstruments 2024-03-31 14487484 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 14487484 d:ShareCapital 2024-03-31 14487484 d:RetainedEarningsAccumulatedLosses 2024-03-31 14487484 c:OrdinaryShareClass1 2022-11-16 2024-03-31 14487484 c:OrdinaryShareClass1 2024-03-31 14487484 c:FRS102 2022-11-16 2024-03-31 14487484 c:AuditExempt-NoAccountantsReport 2022-11-16 2024-03-31 14487484 c:FullAccounts 2022-11-16 2024-03-31 14487484 c:PrivateLimitedCompanyLtd 2022-11-16 2024-03-31 14487484 e:PoundSterling 2022-11-16 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 14487484









PIGEON EARTH LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 MARCH 2024

 
PIGEON EARTH LIMITED
REGISTERED NUMBER: 14487484

BALANCE SHEET
AS AT 31 MARCH 2024

2024
Note
£

  

  

Creditors: amounts falling due within one year
 4 
(17,769)

NET CURRENT LIABILITIES
  
 
 
(17,769)

TOTAL ASSETS LESS CURRENT LIABILITIES
  
(17,769)

  

NET LIABILITIES
  
(17,769)


CAPITAL AND RESERVES
  

Called up share capital 
 5 
1

Profit and loss account
  
(17,770)

  
(17,769)


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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 profit and loss account 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: 




W R Stanton
Director

Date: 12 August 2024

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

Page 1

 
PIGEON EARTH LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

1.


GENERAL INFORMATION

Pigeon Earth Limited is a private company limited by shares and incorporated in England and Wales on 16 November 2022. 
Its registered office is Salisbury House, Station Road, Cambridge, CB1 2LA.
The principal trading address is Linden Square, 146 Kings Road, Bury St Edmunds, Suffolk, IP33 3DJ.
The Company's functional and presentational currency is GBP.

2.ACCOUNTING POLICIES

 
2.1

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:

 
2.2

GOING CONCERN

The Company had net liabilities of £17,769 as at 31 March 2024. The financial statements are prepared on the going concern basis on the assumption that the Company will continue to receive financial support from its shareholders to provide sufficient funds to enable it to meet its liabilities as they fall due.

 
2.3

CREDITORS

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 2

 
PIGEON EARTH LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.4

TAXATION

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


3.


EMPLOYEES

The Company has no employees other than the director, who did not receive any remuneration.


4.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024
£

Other creditors
16,109

Accruals and deferred income
1,660

17,769


Page 3

 
PIGEON EARTH LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 MARCH 2024

5.


SHARE CAPITAL

2024
£
ALLOTTED, CALLED UP AND FULLY PAID


100 Ordinary shares of £0.01 each
1

On incorporation, 100 Ordinary shares of £0.01 each were issued at par. 




 
Page 4