Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.truefalse2023-01-0111No description of principal activitytruefalse 04606802 2023-01-01 2023-12-31 04606802 2022-01-01 2022-12-31 04606802 2023-12-31 04606802 2022-12-31 04606802 c:Director1 2023-01-01 2023-12-31 04606802 d:CurrentFinancialInstruments 2023-12-31 04606802 d:CurrentFinancialInstruments 2022-12-31 04606802 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 04606802 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 04606802 d:ShareCapital 2023-12-31 04606802 d:ShareCapital 2022-12-31 04606802 d:RetainedEarningsAccumulatedLosses 2023-12-31 04606802 d:RetainedEarningsAccumulatedLosses 2022-12-31 04606802 c:FRS102 2023-01-01 2023-12-31 04606802 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 04606802 c:FullAccounts 2023-01-01 2023-12-31 04606802 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 04606802 2 2023-01-01 2023-12-31 04606802 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 04606802









P B O (PROPERTY) LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
P B O (PROPERTY) LIMITED
REGISTERED NUMBER: 04606802

BALANCE SHEET
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
67,654
67,675

Cash at bank and in hand
 5 
3,262,692
3,251,134

  
3,330,346
3,318,809

Creditors: amounts falling due within one year
 6 
(44,727)
(42,478)

Net current assets
  
 
 
3,285,619
 
 
3,276,331

Total assets less current liabilities
  
3,285,619
3,276,331

  

Net assets
  
3,285,619
3,276,331


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
3,285,618
3,276,330

  
3,285,619
3,276,331


Page 1

 
P B O (PROPERTY) LIMITED
REGISTERED NUMBER: 04606802
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2023

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 year 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 statement of comprehensive income 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: 




P D Braslavsky
Director

Date: 8 October 2024

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
P B O (PROPERTY) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

P B O (Property) Limited is a company limited by shares, registered in England and Wales (registered number: 04606802). The registered address of the Company is 6th Floor Kings House, 9-10 Haymarket, London, England, SW1Y 4BP.
The financial statements are prepared in Sterling, which is the functional currency of the Company.

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

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
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

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.

 
2.5

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.

 
2.6

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 3

 
P B O (PROPERTY) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2022 - 1).


4.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
19,175
19,175

Other debtors
48,479
48,500

67,654
67,675



5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
3,262,692
3,251,134

3,262,692
3,251,134



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Corporation tax
2,010
-

Other taxation and social security
131
-

Other creditors
42,586
42,478

44,727
42,478


 
Page 4