Caseware UK (AP4) 2023.0.135 2023.0.135 2023-11-302023-11-3022022-12-01falseNo description of principal activity2truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08084495 2022-12-01 2023-11-30 08084495 2021-12-01 2022-11-30 08084495 2023-11-30 08084495 2022-11-30 08084495 c:Director1 2022-12-01 2023-11-30 08084495 c:Director2 2022-12-01 2023-11-30 08084495 d:OfficeEquipment 2022-12-01 2023-11-30 08084495 d:OfficeEquipment 2023-11-30 08084495 d:OfficeEquipment 2022-11-30 08084495 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-12-01 2023-11-30 08084495 d:CurrentFinancialInstruments 2023-11-30 08084495 d:CurrentFinancialInstruments 2022-11-30 08084495 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 08084495 d:CurrentFinancialInstruments d:WithinOneYear 2022-11-30 08084495 d:ShareCapital 2023-11-30 08084495 d:ShareCapital 2022-11-30 08084495 d:RetainedEarningsAccumulatedLosses 2023-11-30 08084495 d:RetainedEarningsAccumulatedLosses 2022-11-30 08084495 c:FRS102 2022-12-01 2023-11-30 08084495 c:AuditExempt-NoAccountantsReport 2022-12-01 2023-11-30 08084495 c:FullAccounts 2022-12-01 2023-11-30 08084495 c:PrivateLimitedCompanyLtd 2022-12-01 2023-11-30 08084495 2 2022-12-01 2023-11-30 iso4217:GBP xbrli:pure

Registered number: 08084495









PMS MARKETING SERVICES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2023

 
PMS MARKETING SERVICES LIMITED
REGISTERED NUMBER: 08084495

BALANCE SHEET
AS AT 30 NOVEMBER 2023

2023
2023
2022
2022
Note
£
£
£
£

Fixed assets
  

Tangible assets
 4 
-
139

  
-
139

Current assets
  

Debtors: amounts falling due within one year
 5 
16,887
7,344

Bank current accounts
  
1,961
93

  
18,848
7,437

Creditors: amounts falling due within one year
 6 
(17,672)
(19,669)

Net current assets/(liabilities)
  
 
 
1,176
 
 
(12,232)

Total assets less current liabilities
  
1,176
(12,093)

  

Net assets/(liabilities)
  
1,176
(12,093)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
1,076
(12,193)

  
1,176
(12,093)

Page 1

 
PMS MARKETING SERVICES LIMITED
REGISTERED NUMBER: 08084495
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 2023

The directors consider 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 year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their 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 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 on 21 August 2024.



J S Moore
A R L Moore
Director
Director


The notes on pages 3 to 6 form part of these financial statements.
Page 2

 
PMS MARKETING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1.


General information

PMS Marketing Services Limited is a private company limited by shares and registered in England & Wales. The address of its registered office is 124 Finchley Road, London, NW3 5JS.
 

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.

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding  value added tax and other sales taxes. Revenue is recognised at the end of each month for the work completed in that month.

 
2.3

Interest income

Interest income is recognised in the Statement of Income and Retained Earnings using the effective interest method.

 
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.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
PMS MARKETING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
33.3% Straight Line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.8

Creditors

Short term creditors are measured at the transaction price.

 
2.9

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 and creditors.

 
2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

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

Page 4

 
PMS MARKETING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 December 2022
7,267



At 30 November 2023

7,267



Depreciation


At 1 December 2022
7,128


Charge for the year on owned assets
139



At 30 November 2023

7,267



Net book value



At 30 November 2023
-



At 30 November 2022
139
Page 5

 
PMS MARKETING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

5.


Debtors

2023
2022
£
£


Trade debtors
6,019
7,344

Other debtors
10,868
-

16,887
7,344



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
3,282
3,110

Corporation tax
3,614
1,422

Other taxation and social security
2,375
-

Other creditors
-
12,767

Accruals and deferred income
8,401
2,370

17,672
19,669



7.


Transactions with directors

During the year the company has provided a loan to J S Moore, a director of the company. At the balance sheet date the amount outstanding amounted to £10,868 (2022: £nil). The maximum amount outstanding during the year in respect of the loan was £14,183 (2022: £nil). Interest amounting to £185 (2022: £nil) was paid on the loan. 


8.


Related party transactions

At the reporting date the company owed £nil to J S Moore, a director of the company (2022: £12,767).

 
Page 6