Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31false2023-01-01falseNo description of principal activity33true 04378182 2023-01-01 2023-12-31 04378182 2022-01-01 2022-12-31 04378182 2023-12-31 04378182 2022-12-31 04378182 2022-01-01 04378182 c:Director3 2023-01-01 2023-12-31 04378182 d:CurrentFinancialInstruments 2023-12-31 04378182 d:CurrentFinancialInstruments 2022-12-31 04378182 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 04378182 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 04378182 d:ShareCapital 2023-12-31 04378182 d:ShareCapital 2022-12-31 04378182 d:ShareCapital 2022-01-01 04378182 d:SharePremium 2023-12-31 04378182 d:SharePremium 2022-12-31 04378182 d:SharePremium 2022-01-01 04378182 d:CapitalRedemptionReserve 2023-12-31 04378182 d:CapitalRedemptionReserve 2022-12-31 04378182 d:CapitalRedemptionReserve 2022-01-01 04378182 d:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 04378182 d:RetainedEarningsAccumulatedLosses 2023-12-31 04378182 d:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 04378182 d:RetainedEarningsAccumulatedLosses 2022-12-31 04378182 d:RetainedEarningsAccumulatedLosses 2022-01-01 04378182 c:OrdinaryShareClass1 2023-01-01 2023-12-31 04378182 c:OrdinaryShareClass1 2023-12-31 04378182 c:OrdinaryShareClass1 2022-12-31 04378182 c:OrdinaryShareClass2 2023-01-01 2023-12-31 04378182 c:OrdinaryShareClass2 2023-12-31 04378182 c:OrdinaryShareClass2 2022-12-31 04378182 c:OrdinaryShareClass3 2023-01-01 2023-12-31 04378182 c:OrdinaryShareClass3 2023-12-31 04378182 c:OrdinaryShareClass3 2022-12-31 04378182 c:FRS102 2023-01-01 2023-12-31 04378182 c:Audited 2023-01-01 2023-12-31 04378182 c:FullAccounts 2023-01-01 2023-12-31 04378182 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 04378182 c:SmallCompaniesRegimeForAccounts 2023-01-01 2023-12-31 04378182 6 2023-01-01 2023-12-31 04378182 e:UnitedKingdom 2023-01-01 2023-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 04378182










PETERKIN GROUP LIMITED










FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
PETERKIN GROUP LIMITED
REGISTERED NUMBER: 04378182

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 4 
1,804,477
1,804,477

Current assets
  

Debtors: amounts falling due within one year
 5 
155,510
190,000

Cash at bank and in hand
 6 
103,279
86,184

  
258,789
276,184

Creditors: amounts falling due within one year
 7 
(3,695)
(24,780)

Net current assets
  
 
 
255,094
 
 
251,404

Total assets less current liabilities
  
2,059,571
2,055,881

  

Net assets
  
2,059,571
2,055,881


Capital and reserves
  

Called up share capital 
 8 
1,012,745
1,012,745

Share premium account
  
48,938
48,938

Capital redemption reserve
  
920,000
920,000

Profit and loss account
  
77,888
74,198

  
2,059,571
2,055,881


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: 




A C Shepherd
Director

Date: 27 August 2024

The notes on pages 3 to 5 form part of these financial statements.

Page 1

 
PETERKIN GROUP LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2023


Called up share capital
Share premium account
Capital redemption reserve
Profit and loss account
Total equity

£
£
£
£
£

At 1 January 2023
1,012,745
48,938
920,000
74,198
2,055,881



Profit for the year
-
-
-
3,690
3,690


At 31 December 2023
1,012,745
48,938
920,000
77,888
2,059,571



STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2022


Called up share capital
Share premium account
Capital redemption reserve
Profit and loss account
Total equity

£
£
£
£
£

At 1 January 2022
1,012,745
48,938
920,000
1,267
1,982,950



Profit for the year
-
-
-
72,931
72,931


At 31 December 2022
1,012,745
48,938
920,000
74,198
2,055,881


The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
PETERKIN GROUP LIMITED
 

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

1.


General information

Peterkin Group Limited is a private company limited by shares which is registered in England and Wales. The registered office is Old London House, Stoke Row, Henley On Thames, Oxfordshire, RG9 5QL.
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

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.3

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.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 3

 
PETERKIN GROUP LIMITED
 

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

2.Accounting policies (continued)

 
2.7

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.

 
2.8

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Employees

The average monthly number of employees, including directors, during the year was 3 (2022 - 3).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2023
1,804,477



At 31 December 2023
1,804,477





5.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
147,960
190,000

Other debtors
7,550
-

155,510
190,000



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
103,279
86,184


Page 4

 
PETERKIN GROUP LIMITED
 

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

7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
-
17,699

Other taxation and social security
1,475
4,800

Accruals and deferred income
2,220
2,281

3,695
24,780



8.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



1,009,380 (2022 - 1,009,380) Ordinary shares of £1.00 each
1,009,380
1,009,380
56,090 (2022 - 56,090) A ordinary shares of £0.01 each
561
561
280,370 (2022 - 280,370) B ordinary shares of £0.01 each
2,804
2,804

1,012,745

1,012,745



9.


Related party transactions

The company is exempt under Paragraph 33.1A of FRS 102 from disclosing related party transactions with entities that are part of the group headed by Toy Brokers Holdings Limited, where 100% of the voting rights are controlled within the group.


10.


Controlling party

The ultimate parent company is Toy Brokers Holdings Limited , a company registered in England and Wales.
The parent company of both the largest and smallest group for which group accounts including Peterkin Group Limited are drawn up is Toy Brokers Holdings Limited. Copies of these accounts may be obtained from Companies House, Crown Way, Cardiff, CF14 3UZ.


11.


Auditor's information

The auditor's report on the financial statements for the year ended 31 December 2023 was unqualified.

The audit report was signed on 27 August 2024 by Alexander Peal BSc (Hons) FCA DChA (Senior Statutory Auditor) on behalf of James Cowper Kreston Audit.


Page 5