Caseware UK (AP4) 2023.0.135 2023.0.135 2023-10-312023-10-31falseNo description of principal activityfalse2022-11-0122trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09280385 2022-11-01 2023-10-31 09280385 2021-11-01 2022-10-31 09280385 2023-10-31 09280385 2022-10-31 09280385 c:Director1 2022-11-01 2023-10-31 09280385 c:RegisteredOffice 2022-11-01 2023-10-31 09280385 d:CurrentFinancialInstruments 2023-10-31 09280385 d:CurrentFinancialInstruments 2022-10-31 09280385 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 09280385 d:CurrentFinancialInstruments d:WithinOneYear 2022-10-31 09280385 d:ShareCapital 2023-10-31 09280385 d:ShareCapital 2022-10-31 09280385 d:RetainedEarningsAccumulatedLosses 2023-10-31 09280385 d:RetainedEarningsAccumulatedLosses 2022-10-31 09280385 c:FRS102 2022-11-01 2023-10-31 09280385 c:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 09280385 c:FullAccounts 2022-11-01 2023-10-31 09280385 c:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 09280385 e:PoundSterling 2022-11-01 2023-10-31 iso4217:GBP xbrli:pure
Company registration number: 09280385







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 OCTOBER 2023


PEGDEN CONSTRUCTION LIMITED






































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PEGDEN CONSTRUCTION LIMITED
 


 
COMPANY INFORMATION


Director
T Windget 




Registered number
09280385



Registered office
Lynton House
7-12 Tavistock Square

London

WC1H 9LT




Accountants
Menzies LLP
Chartered Accountants

Lynton House

7-12 Tavistock Square

London

WC1H 9LT





 


PEGDEN CONSTRUCTION LIMITED
 



CONTENTS



Page
Statement of financial position
1
Notes to the financial statements
2 - 3


 


PEGDEN CONSTRUCTION LIMITED
REGISTERED NUMBER:09280385



STATEMENT OF FINANCIAL POSITION
AS AT 31 OCTOBER 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
34,342
100,382

Cash at bank and in hand
  
130,104
144,457

  
164,446
244,839

Creditors: amounts falling due within one year
 5 
(53,618)
(131,241)

Net current assets
  
 
 
110,828
 
 
113,598

Total assets less current liabilities
  
110,828
113,598

  

Net assets
  
110,828
113,598


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
110,827
113,597

  
110,828
113,598


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 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 by: 




T Windget
Director

Date: 31 October 2024

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

Page 1

 


PEGDEN CONSTRUCTION LIMITED
 


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

1.


General information

Pegden Construction Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address is disclosed on the company information page of these financial statements.

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

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.4

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 reporting date in the countries where the Company operates and generates income.

 
2.5

Financial instruments

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.
 
Page 2

 


PEGDEN CONSTRUCTION LIMITED
 


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

2.Accounting policies (continued)


2.5
Financial instruments (continued)


Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instruments any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other payables, bank loans and other loans are initially measured at their transaction price after transaction costs. When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Trade payables are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade payables are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade payables are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).


4.


Debtors

2023
2022
£
£


Trade debtors
-
64,610

Other debtors
34,342
35,772

34,342
100,382



5.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
19,057
100,674

Corporation tax
28,478
23,254

Other creditors
1,833
1,780

Accruals and deferred income
4,250
5,533

53,618
131,241


 
Page 3