Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-04-01falseNo description of principal activity76falsetruefalse 04587326 2023-04-01 2024-03-31 04587326 2022-04-01 2023-03-31 04587326 2024-03-31 04587326 2023-03-31 04587326 c:CompanySecretary1 2023-04-01 2024-03-31 04587326 c:Director1 2023-04-01 2024-03-31 04587326 c:RegisteredOffice 2023-04-01 2024-03-31 04587326 d:Buildings d:ShortLeaseholdAssets 2023-04-01 2024-03-31 04587326 d:Buildings d:ShortLeaseholdAssets 2024-03-31 04587326 d:Buildings d:ShortLeaseholdAssets 2023-03-31 04587326 d:MotorVehicles 2023-04-01 2024-03-31 04587326 d:MotorVehicles 2024-03-31 04587326 d:MotorVehicles 2023-03-31 04587326 d:MotorVehicles d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 04587326 d:OfficeEquipment 2023-04-01 2024-03-31 04587326 d:OfficeEquipment 2024-03-31 04587326 d:OfficeEquipment 2023-03-31 04587326 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 04587326 d:OtherPropertyPlantEquipment 2023-04-01 2024-03-31 04587326 d:OtherPropertyPlantEquipment 2024-03-31 04587326 d:OtherPropertyPlantEquipment 2023-03-31 04587326 d:OtherPropertyPlantEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 04587326 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 04587326 d:CurrentFinancialInstruments 2024-03-31 04587326 d:CurrentFinancialInstruments 2023-03-31 04587326 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 04587326 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 04587326 d:ShareCapital 2024-03-31 04587326 d:ShareCapital 2023-03-31 04587326 d:RetainedEarningsAccumulatedLosses 2024-03-31 04587326 d:RetainedEarningsAccumulatedLosses 2023-03-31 04587326 c:FRS102 2023-04-01 2024-03-31 04587326 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 04587326 c:FullAccounts 2023-04-01 2024-03-31 04587326 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 04587326 d:WithinOneYear 2024-03-31 04587326 d:WithinOneYear 2023-03-31 04587326 d:BetweenOneFiveYears 2024-03-31 04587326 d:BetweenOneFiveYears 2023-03-31 04587326 d:MoreThanFiveYears 2024-03-31 04587326 d:MoreThanFiveYears 2023-03-31 04587326 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure
Company registration number: 04587326







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2024


PROFESSIONAL COMPUTER CLEANING LIMITED






































img1d0b.png                        

 


PROFESSIONAL COMPUTER CLEANING LIMITED
 


 
COMPANY INFORMATION


Director
Mr M Woodley 




Company secretary
Mrs L Woodley



Registered number
04587326



Registered office
1-3 Echelforde Drive

Ashford

Middlesex

TW15 2ER




Accountants
Menzies LLP
Chartered Accountants

Magna House

18-32 London Road

Staines-Upon-Thames

TW18 4BP





 


PROFESSIONAL COMPUTER CLEANING LIMITED
 



CONTENTS



Page
Statement of Financial Position
1 - 2
Notes to the Financial Statements
3 - 7


 


PROFESSIONAL COMPUTER CLEANING LIMITED
REGISTERED NUMBER:04587326



STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
18,548
22,609

  
18,548
22,609

Current assets
  

Stocks
  
200
200

Debtors: amounts falling due within one year
 5 
145,968
171,417

Cash at bank and in hand
  
1,135,708
1,006,760

  
1,281,876
1,178,377

Creditors: amounts falling due within one year
 6 
(82,358)
(108,603)

Net current assets
  
 
 
1,199,518
 
 
1,069,774

Total assets less current liabilities
  
1,218,066
1,092,383

  

Net assets
  
1,218,066
1,092,383


Capital and reserves
  

Called up share capital 
  
40
40

Profit and loss account
  
1,218,026
1,092,343

  
1,218,066
1,092,383


Page 1

 


PROFESSIONAL COMPUTER CLEANING LIMITED
REGISTERED NUMBER:04587326


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2024

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: 

Mr M Woodley
Director

Date: 25 November 2024

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 


PROFESSIONAL COMPUTER CLEANING LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Professional Computer Cleaning Limited is a private company limited by shares incorporated in England and Wales. The address of the registered office and principal place of business is disclosed on the company information page.

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

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Income and Retained Earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

 
2.3

Turnover

Turnover is recognised through the provision of computer cleaning services to the extent that it is probable that the economic benefits will flow to the company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 

 
2.4

Operating leases: the company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Page 3

 


PROFESSIONAL COMPUTER CLEANING LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.5

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.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line and reducing balance methods.

Depreciation is provided on the following basis:

Short-term leasehold property
-
Over the lease term
Motor vehicles
-
25% reducing balance
Office equipment
-
25% reducing balance
Other fixed assets
-
15% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 4

 


PROFESSIONAL COMPUTER CLEANING LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.7

Financial instruments

The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.


3.


Employees

The average monthly number of employees, including directors, during the year was 7 (2023 - 6).


4.


Tangible fixed assets





Short-term leasehold property
Motor vehicles
Office equipment
Other fixed assets
Total

£
£
£
£
£



Cost or valuation


At 1 April 2023
1,000
61,615
1,344
14,161
78,120


Additions
-
-
894
-
894



At 31 March 2024

1,000
61,615
2,238
14,161
79,014



Depreciation


At 1 April 2023
1,000
48,083
919
5,509
55,511


Charge for the year on owned assets
-
3,383
274
1,298
4,955



At 31 March 2024

1,000
51,466
1,193
6,807
60,466



Net book value



At 31 March 2024
-
10,149
1,045
7,354
18,548



At 31 March 2023
-
13,532
425
8,652
22,609

Page 5

 


PROFESSIONAL COMPUTER CLEANING LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Debtors

2024
2023
£
£


Trade debtors
102,678
94,999

Other debtors
37,555
71,901

Prepayments and accrued income
5,735
4,517

145,968
171,417



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
-
810

Corporation tax
76,920
100,991

Other taxation and social security
293
601

Other creditors
245
1,401

Accruals and deferred income
4,900
4,800

82,358
108,603



7.


Commitments under operating leases

At 31 March 2024 the company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2024
2023
£
£


Not later than 1 year
27,500
27,500

Later than 1 year and not later than 5 years
110,000
110,000

Later than 5 years
12,757
40,257

150,257
177,757

Page 6

 


PROFESSIONAL COMPUTER CLEANING LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

8.


Related party transactions

Included within debtors are the following advances and credits to related parties which subsisted during the year ended 31 March 2024 and 31 March 2023:

2024
2023
£
£
Mr M and Mrs L Woodley
Balance outstanding at start of year

71,384

9,213
 
Amounts advanced

363,160

148,571
 
Amounts repaid

(404,550)

(86,400)
 
Balance outstanding at end of year
29,994

71,384
 

During the year a £274,500 loan was taken out which has been repaid both during the year and post year end. Interest was charged on this loan and any other relevant advances and credits at the official rate of 2.25%. The loan is repayable on demand.

 
Page 7