Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-3122023-01-01falsefalseNo description of principal activity2trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 13449545 2023-01-01 2023-12-31 13449545 2022-01-01 2022-12-31 13449545 2023-12-31 13449545 2022-12-31 13449545 c:Director2 2023-01-01 2023-12-31 13449545 d:CurrentFinancialInstruments 2023-12-31 13449545 d:CurrentFinancialInstruments 2022-12-31 13449545 d:ShareCapital 2023-12-31 13449545 d:ShareCapital 2022-12-31 13449545 d:RetainedEarningsAccumulatedLosses 2023-12-31 13449545 d:RetainedEarningsAccumulatedLosses 2022-12-31 13449545 c:FRS102 2023-01-01 2023-12-31 13449545 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 13449545 c:FullAccounts 2023-01-01 2023-12-31 13449545 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 13449545 6 2023-01-01 2023-12-31 13449545 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 13449545










PJH GROUP HOLDINGS LTD








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
PJH GROUP HOLDINGS LTD
REGISTERED NUMBER: 13449545

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2023
2022
2022
Note
£
£
£
£

Fixed assets
  

Investments
  
400
-

Current assets
  

Debtors: amounts falling due within one year
  
1,192,220
405

Cash at bank and in hand
 6 
100,000
-

  
1,292,220
405

Total assets less current liabilities
  
 
 
1,292,620
 
 
405

  

Net assets
  
1,292,620
405


Capital and reserves
  

Called up share capital 
  
405
405

Profit and loss account
  
1,292,215
-

  
1,292,620
405


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 25 September 2024.




................................................
Samantha Laura Hine
Director

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

Page 1

 
PJH GROUP HOLDINGS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

PJH Group Holdings Ltd is a private limited company, incorporated in England and Wales.
The registered office is Moorgate House, 201 Silbury Boulevard, Milton Keynes, Northants, MK9 1LZ.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.3

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.

 
2.4

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.

 
2.5

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 2

 
PJH GROUP HOLDINGS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost


Additions
400



At 31 December 2023
400





5.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
1,192,215
-

Other debtors
5
405

1,192,220
405



6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
100,000
-



7.


Related party transactions

At 31 December 2023, the Company was owed £1,172,215 (2022: £nil) by PJH Property Developments Limited of which Mr and Mrs Hine are directors of. No interest has been accrued on this loan and is repayable on demand.
At 31 December 2023, the Company was owed £20,000 (2022: £nil) by PJH Co. Ltd of which Mr and Mrs Hine are directors of. No interest has been accrued on this loan and is repayable on demand.

Page 3