2023-09-01 2024-08-31 false Capium Accounts Production 1.1 05199214 bus:AbridgedAccounts 2023-09-01 2024-08-31 05199214 bus:FRS102 2023-09-01 2024-08-31 05199214 bus:AuditExemptWithAccountantsReport 2023-09-01 2024-08-31 05199214 bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 05199214 bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 05199214 2023-09-01 2024-08-31 05199214 2024-08-31 05199214 bus:RegisteredOffice 2023-09-01 2024-08-31 05199214 core:WithinOneYear 2024-08-31 05199214 core:AfterOneYear 2024-08-31 05199214 bus:Director1 2023-09-01 2024-08-31 05199214 bus:Director1 2024-08-31 05199214 bus:Director1 2022-09-01 2023-08-31 05199214 2022-09-01 05199214 bus:CompanySecretary1 2023-09-01 2024-08-31 05199214 bus:LeadAgentIfApplicable 2023-09-01 2024-08-31 05199214 2022-09-01 2023-08-31 05199214 2023-08-31 05199214 core:WithinOneYear 2023-08-31 05199214 core:AfterOneYear 2023-08-31 05199214 bus:EntityAccountantsOrAuditors 2022-09-01 2023-08-31 05199214 bus:OrdinaryShareClass1 2023-09-01 2024-08-31 05199214 bus:OrdinaryShareClass1 2024-08-31 05199214 bus:OrdinaryShareClass1 2022-09-01 2023-08-31 05199214 bus:OrdinaryShareClass1 2023-08-31 05199214 core:FurnitureFittings 2023-09-01 2024-08-31 05199214 core:FurnitureFittings 2024-08-31 05199214 core:FurnitureFittings 2023-08-31 05199214 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2024-08-31 05199214 core:LeasedAssetsHeldAsLessee core:PlantMachinery 2023-08-31 05199214 core:CostValuation core:Non-currentFinancialInstruments 2024-08-31 05199214 core:CostValuation core:Non-currentFinancialInstruments 2023-08-31 05199214 core:AdditionsToInvestments core:Non-currentFinancialInstruments 2024-08-31 05199214 core:DisposalsDecreaseInInvestments core:Non-currentFinancialInstruments 2024-08-31 05199214 core:RevaluationsIncreaseDecreaseInInvestments core:Non-currentFinancialInstruments 2024-08-31 05199214 core:Non-currentFinancialInstruments 2024-08-31 05199214 core:Non-currentFinancialInstruments 2023-08-31 05199214 core:ShareCapital 2024-08-31 05199214 core:ShareCapital 2023-08-31 05199214 core:RetainedEarningsAccumulatedLosses 2024-08-31 05199214 core:RetainedEarningsAccumulatedLosses 2023-08-31 05199214 dpl:Item1 2023-09-01 05199214 dpl:Item1 2024-08-31 05199214 dpl:Item1 2022-09-01 05199214 dpl:Item1 2023-08-31 iso4217:GBP xbrli:shares xbrli:pure
Registered Number: 05199214
England and Wales

 

 

 

PM CAPVEST LTD


Abridged Accounts
 


Period of accounts

Start date: 01 September 2023

End date: 31 August 2024
We report on the Accounts for the year ended 31 August 2021 set on pages 7 to 13.

Respective responsibilities of Directors and the Reporting Accountant.
As described on page 3 the companys directors are responsible for the preparation of accounts and they consider that the company is exempt from an audit. It is our responsibility to carry out procedures designed to enable us to report our opinion.

Basis of opinion
Our work was conducted in accordance with the Statement of Standard for Reporting Accountants, and so our procedures consisted of comparing the accounts with the accounting records kept by the company and making such limited enquiries of the officers of the company as we considered necessary for the purpose of this report. These procedures provide only the assurance expressed in our opinion.

Opinion
In our opinion:
a) The accounts are in agreement with the accounting records kept by the company under section 221 of the Companies Act 2006;

b) Having regard only to, and on the basis, of the information contained in those accounting records;
The accounts have been drawn up in a manner consistent with the accounting requirements specified in section 393 and 396 of the act; and

The company satisfied the conditions for exemption from an audit of the accounts for the year specified in section 477 of the act and did not, at any time within that year fall within any of the categories of companies not entitled to the exemption specified in section 478.




....................................................

S RAHEMTULLA & CO

Chartered Certified Accountants
320A Harrow Road
Wembley
HA9 6LL
18 October 2024
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 1,655    2,207 
1,655    2,207 
Current assets      
Cash at bank and in hand 9,986    11,820 
Creditors: amount falling due within one year (1,461)   (2,397)
Net current assets 8,525    9,423 
 
Total assets less current liabilities 10,180    11,630 
Creditors: amount falling due after more than one year 1,724    3,724 
Net assets 11,904    15,354 
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account 11,804    15,254 
Shareholders' funds 11,904    15,354 
 


For the year ended 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 18 October 2024 and were signed by:


-------------------------------
Seyed Foad Aletomeh
Director
2
General Information
PM CAPVEST LTD is a private company, limited by shares, registered in England and Wales, registration number 05199214, registration address 92 BRENT PARK ROAD, LONDON NW4 3HP, NW4 3HP


1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of
Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes.The deferred tax balance has not been discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 25% Straight Line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
2.

Average number of employees


Average number of employees during the year was 3 (2023 : 3).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 September 2023 19,539    19,539 
Additions  
Disposals  
At 31 August 2024 19,539    19,539 
Depreciation
At 01 September 2023 17,332    17,332 
Charge for year 552    552 
On disposals  
At 31 August 2024 17,884    17,884 
Net book values
Closing balance as at 31 August 2024 1,655    1,655 
Opening balance as at 01 September 2023 2,207    2,207 


4.

Share Capital

Authorised
100 Class A shares of £1.00 each
Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

3