2023-02-012024-01-312024-01-31false04630543PC COM (UK) LIMITED2024-10-3081210iso4217:GBPxbrli:pure046305432023-02-01046305432024-01-31046305432023-02-012024-01-31046305432022-02-01046305432023-01-31046305432022-02-012023-01-3104630543bus:SmallEntities2023-02-012024-01-3104630543bus:AuditExempt-NoAccountantsReport2023-02-012024-01-3104630543bus:FullAccounts2023-02-012024-01-3104630543bus:PrivateLimitedCompanyLtd2023-02-012024-01-3104630543core:WithinOneYear2024-01-3104630543core:AfterOneYear2024-01-3104630543core:WithinOneYear2023-01-3104630543core:AfterOneYear2023-01-3104630543core:ShareCapital2024-01-3104630543core:SharePremium2024-01-3104630543core:RevaluationReserve2024-01-3104630543core:OtherReservesSubtotal2024-01-3104630543core:RetainedEarningsAccumulatedLosses2024-01-3104630543core:ShareCapital2023-01-3104630543core:SharePremium2023-01-3104630543core:RevaluationReserve2023-01-3104630543core:OtherReservesSubtotal2023-01-3104630543core:RetainedEarningsAccumulatedLosses2023-01-3104630543core:LandBuildings2024-01-3104630543core:PlantMachinery2024-01-3104630543core:Vehicles2024-01-3104630543core:FurnitureFittings2024-01-3104630543core:OfficeEquipment2024-01-3104630543core:NetGoodwill2024-01-3104630543core:IntangibleAssetsOtherThanGoodwill2024-01-3104630543core:ListedExchangeTraded2024-01-3104630543core:UnlistedNon-exchangeTraded2024-01-3104630543core:LandBuildings2023-01-3104630543core:PlantMachinery2023-01-3104630543core:Vehicles2023-01-3104630543core:FurnitureFittings2023-01-3104630543core:OfficeEquipment2023-01-3104630543core:NetGoodwill2023-01-3104630543core:IntangibleAssetsOtherThanGoodwill2023-01-3104630543core:ListedExchangeTraded2023-01-3104630543core:UnlistedNon-exchangeTraded2023-01-3104630543core:LandBuildings2023-02-012024-01-3104630543core:PlantMachinery2023-02-012024-01-3104630543core:Vehicles2023-02-012024-01-3104630543core:FurnitureFittings2023-02-012024-01-3104630543core:OfficeEquipment2023-02-012024-01-3104630543core:NetGoodwill2023-02-012024-01-3104630543core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3104630543core:ListedExchangeTraded2023-02-012024-01-3104630543core:UnlistedNon-exchangeTraded2023-02-012024-01-3104630543core:MoreThanFiveYears2023-02-012024-01-3104630543core:Non-currentFinancialInstruments2024-01-3104630543core:Non-currentFinancialInstruments2023-01-3104630543dpl:CostSales2023-02-012024-01-3104630543dpl:DistributionCosts2023-02-012024-01-3104630543core:LandBuildings2023-02-012024-01-3104630543core:PlantMachinery2023-02-012024-01-3104630543core:Vehicles2023-02-012024-01-3104630543core:FurnitureFittings2023-02-012024-01-3104630543core:OfficeEquipment2023-02-012024-01-3104630543dpl:AdministrativeExpenses2023-02-012024-01-3104630543core:NetGoodwill2023-02-012024-01-3104630543core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3104630543dpl:GroupUndertakings2023-02-012024-01-3104630543dpl:ParticipatingInterests2023-02-012024-01-3104630543dpl:GroupUndertakingscore:ListedExchangeTraded2023-02-012024-01-3104630543core:ListedExchangeTraded2023-02-012024-01-3104630543dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-02-012024-01-3104630543core:UnlistedNon-exchangeTraded2023-02-012024-01-3104630543dpl:CostSales2022-02-012023-01-3104630543dpl:DistributionCosts2022-02-012023-01-3104630543core:LandBuildings2022-02-012023-01-3104630543core:PlantMachinery2022-02-012023-01-3104630543core:Vehicles2022-02-012023-01-3104630543core:FurnitureFittings2022-02-012023-01-3104630543core:OfficeEquipment2022-02-012023-01-3104630543dpl:AdministrativeExpenses2022-02-012023-01-3104630543core:NetGoodwill2022-02-012023-01-3104630543core:IntangibleAssetsOtherThanGoodwill2022-02-012023-01-3104630543dpl:GroupUndertakings2022-02-012023-01-3104630543dpl:ParticipatingInterests2022-02-012023-01-3104630543dpl:GroupUndertakingscore:ListedExchangeTraded2022-02-012023-01-3104630543core:ListedExchangeTraded2022-02-012023-01-3104630543dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-02-012023-01-3104630543core:UnlistedNon-exchangeTraded2022-02-012023-01-3104630543core:NetGoodwill2024-01-3104630543core:IntangibleAssetsOtherThanGoodwill2024-01-3104630543core:LandBuildings2024-01-3104630543core:PlantMachinery2024-01-3104630543core:Vehicles2024-01-3104630543core:FurnitureFittings2024-01-3104630543core:OfficeEquipment2024-01-3104630543core:AfterOneYear2024-01-3104630543core:WithinOneYear2024-01-3104630543core:ListedExchangeTraded2024-01-3104630543core:UnlistedNon-exchangeTraded2024-01-3104630543core:ShareCapital2024-01-3104630543core:SharePremium2024-01-3104630543core:RevaluationReserve2024-01-3104630543core:OtherReservesSubtotal2024-01-3104630543core:RetainedEarningsAccumulatedLosses2024-01-3104630543core:NetGoodwill2023-01-3104630543core:IntangibleAssetsOtherThanGoodwill2023-01-3104630543core:LandBuildings2023-01-3104630543core:PlantMachinery2023-01-3104630543core:Vehicles2023-01-3104630543core:FurnitureFittings2023-01-3104630543core:OfficeEquipment2023-01-3104630543core:AfterOneYear2023-01-3104630543core:WithinOneYear2023-01-3104630543core:Liste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PC COM (UK) LIMITED

Registered Number
04630543
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2024

PC COM (UK) LIMITED
Company Information
for the year from 1 February 2023 to 31 January 2024

Director

AMEL, Koorush

Registered Address

12a Marlborough Place
Brighton
BN1 1WN

Registered Number

04630543 (England and Wales)
PC COM (UK) LIMITED
Balance Sheet as at
31 January 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets324,51132,734
24,51132,734
Current assets
Debtors44,9116,104
Cash at bank and on hand27,74925,718
32,66031,822
Creditors amounts falling due within one year5(8,394)(11,499)
Net current assets (liabilities)24,26620,323
Total assets less current liabilities48,77753,057
Creditors amounts falling due after one year6(13,055)(19,766)
Provisions for liabilities8(4,558)(6,098)
Accruals and deferred income(1,580)(765)
Net assets29,58426,428
Capital and reserves
Called up share capital22
Profit and loss account29,58226,426
Shareholders' funds29,58426,428
The financial statements were approved and authorised for issue by the Director on 30 October 2024, and are signed on its behalf by:
AMEL, Koorush
Director
Registered Company No. 04630543
PC COM (UK) LIMITED
Notes to the Financial Statements
for the year ended 31 January 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Plant and machinery25
Vehicles25
Office Equipment33
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
2.Average number of employees

20242023
Average number of employees during the year32
3.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 February 2377,22369,8755,1276,528158,753
At 31 January 2477,22369,8755,1276,528158,753
Depreciation and impairment
At 01 February 2357,13559,6913,1576,036126,019
Charge for year5,0222,5464931628,223
At 31 January 2462,15762,2373,6506,198134,242
Net book value
At 31 January 2415,0667,6381,47733024,511
At 31 January 2320,08810,1841,97049232,734
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables-1,848
Other debtors4,9114,126
Total4,9115,974
5.Creditors: amounts due within one year

2024

2023

££
Taxation and social security7,07211,420
Other creditors1,32279
Total8,39411,499
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts13,05517,084
Other creditors-2,682
Total13,05519,766
7.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts-2,682
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)4,5586,098
Total4,5586,098
9.Controlling party
The company was controlled by its director, K Amel, throughout the period.