Acorah Software Products - Accounts Production 16.0.110 false true true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 06440104 Mr David Lewis Mr D. Lewis iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06440104 2023-03-31 06440104 2024-03-31 06440104 2023-04-01 2024-03-31 06440104 frs-core:CurrentFinancialInstruments 2024-03-31 06440104 frs-core:ShareCapital 2024-03-31 06440104 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 06440104 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 06440104 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 06440104 frs-bus:SmallEntities 2023-04-01 2024-03-31 06440104 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 06440104 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 06440104 frs-bus:OrdinaryShareClass1 2023-04-01 2024-03-31 06440104 frs-bus:OrdinaryShareClass1 2024-03-31 06440104 frs-bus:OrdinaryShareClass2 2023-04-01 2024-03-31 06440104 frs-bus:OrdinaryShareClass2 2024-03-31 06440104 frs-core:UnlistedNon-exchangeTraded 2024-03-31 06440104 frs-core:UnlistedNon-exchangeTraded 2023-03-31 06440104 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-03-31 06440104 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-03-31 06440104 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-03-31 06440104 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-03-31 06440104 frs-bus:Director1 2023-04-01 2024-03-31 06440104 frs-bus:CompanySecretary1 2023-04-01 2024-03-31 06440104 frs-countries:EnglandWales 2023-04-01 2024-03-31 06440104 2022-03-31 06440104 2023-03-31 06440104 2022-04-01 2023-03-31 06440104 frs-core:CurrentFinancialInstruments 2023-03-31 06440104 frs-core:ShareCapital 2023-03-31 06440104 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 06440104 frs-bus:OrdinaryShareClass1 2022-04-01 2023-03-31 06440104 frs-bus:OrdinaryShareClass2 2022-04-01 2023-03-31
Registered number: 06440104
PMi Global Holdings Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 06440104
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 1,000 1,000
1,000 1,000
CURRENT ASSETS
Debtors 5 (100 ) -
Cash at bank and in hand 39 23
(61 ) 23
NET CURRENT ASSETS (LIABILITIES) (61 ) 23
TOTAL ASSETS LESS CURRENT LIABILITIES 939 1,023
NET ASSETS 939 1,023
CAPITAL AND RESERVES
Called up share capital 6 1,250 1,250
Profit and Loss Account (311 ) (227 )
SHAREHOLDERS' FUNDS 939 1,023
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr David Lewis
Director
14/11/2024
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
PMi Global Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06440104 . The registered office is 1 Moat Close, Prestwood, Great Missenden, Buckinghamshire, HP16 9BX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The accounts have been prepared on a going concern basis as the directors have pledged their ongoing support to the company.
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.4. Consolidation
The company and its subsidiaries comprise a small group. The company has therefore taken advantage of the exemption provided in section 398 of the Companies Act 2006 not to prepare group financial statements and accordingly these financial statements present information about the company as a single undertaking.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
2024 -1
2023 - 1
2024 2023
Office and administration 1 1
1 1
Page 2
Page 3
4. Investments
Unlisted
£
Cost
As at 1 April 2023 1,000
As at 31 March 2024 1,000
Provision
As at 1 April 2023 -
As at 31 March 2024 -
Net Book Value
As at 31 March 2024 1,000
As at 1 April 2023 1,000
Investments are held at cost less any provisions for permanent diminution in value.
The Company's investment, at the balance sheet date, in the share capital of companies including the following:
PMi Consult Limited
Registered in England and Wales 
Nature of business: The provision of independent strategic advisory services. 
Class of Shares: Ordinary 
Holding: 100% 
2024
Aggregated Capital and reserves £12896
Profit for the Year £3254
2023
Aggregated Capital and reserves £22642
Profit for the Year £3127
5. Debtors
2024 2023
£ £
Due within one year
Amounts owed by group undertakings (100 ) -
6. Share Capital
2024 2023
Allotted, called up and fully paid £ £
1,000 Ordinary Shares of £ 1 each 1,000 1,000
250 Ordinary A shares of £ 1 each 250 250
1,250 1,250
The Ordinary shares may at the directors' discretion, have preferential rights to any dividend as declared by the directors, but shall rank pari passu with the Ordinary 'A' shares with reagrds to all other rights.
Page 3
Page 4
7. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 13,000 47,308
A dividend of £13000 was declared on 2024 profits
8. Related Party Transactions
Throughout the current and prior year the company was jointly controlled by the director D J W Lewis and his wife P C Lewis by virtue of the fact that between them they own 100% of the voting rights.
Included in creditors are the following balances:
2024
PMi Consult Ltd £100
2023 - Nil
PMi Consult Limited 
All amounts are interest free and repayable on demand.
All companies are related by way of being directly controlled subsidiaries or subsidiaries of PMi Consult Limited. Dividend income of £13000 (2023: £69920) was received from PMi Consult Limited in the year.
Page 4