Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31false2023-04-01falseNo description of principal activity22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 07760836 2023-04-01 2024-03-31 07760836 2022-04-01 2023-03-31 07760836 2024-03-31 07760836 2023-03-31 07760836 c:Director1 2023-04-01 2024-03-31 07760836 d:CurrentFinancialInstruments 2024-03-31 07760836 d:CurrentFinancialInstruments 2023-03-31 07760836 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 07760836 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 07760836 d:ShareCapital 2024-03-31 07760836 d:ShareCapital 2023-03-31 07760836 d:RetainedEarningsAccumulatedLosses 2024-03-31 07760836 d:RetainedEarningsAccumulatedLosses 2023-03-31 07760836 c:FRS102 2023-04-01 2024-03-31 07760836 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 07760836 c:FullAccounts 2023-04-01 2024-03-31 07760836 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 07760836 d:Subsidiary1 2023-04-01 2024-03-31 07760836 d:Subsidiary1 1 2023-04-01 2024-03-31 07760836 d:Subsidiary2 2023-04-01 2024-03-31 07760836 d:Subsidiary2 1 2023-04-01 2024-03-31 07760836 6 2023-04-01 2024-03-31 07760836 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure

Registered number: 07760836










POP HOLDINGS (UK) LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
POP HOLDINGS (UK) LIMITED
REGISTERED NUMBER:07760836

BALANCE SHEET
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
16
16

Current assets
  

Debtors: amounts falling due within one year
 5 
215,000
215,000

Cash at bank and in hand
 6 
5,469
4,649

  
220,469
219,649

Creditors: amounts falling due within one year
 7 
(17,663)
(16,063)

Net current assets
  
 
 
202,806
 
 
203,586

  

Net assets
  
202,822
203,602


Capital and reserves
  

Called up share capital 
  
8
8

Profit and loss account
  
202,814
203,594

  
202,822
203,602


Page 1

 
POP HOLDINGS (UK) LIMITED
REGISTERED NUMBER:07760836
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2024

The Directors consider 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 Directors acknowledge their 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 profit and loss account 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 D Curran
Director

Date: 31 January 2025

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
POP HOLDINGS (UK) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

Pop Holdings (UK) Limited is a limited liability company incorporated in England and Wales. The Company registration number is 07760836. The registered office is 910 The Crescent, Colchester Business Park, Colchester, CO4 9YQ.
The financial statements are presented in pound sterling which is the functional currency of the Company and rounded to the nearest pound.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 

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

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Going concern

The Directors assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the Company to continue as a going concern. The Directors make this assessment in respect of a period of at least one year from the date of authorisation for issue of the financial statements and have concluded that the Company has adequate resources to continue in operational existence for the foreseeable future and there are no material uncertainties about the Company's ability to continue as a going concern, thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 3

 
POP HOLDINGS (UK) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)

 
2.6

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 4

 
POP HOLDINGS (UK) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 April 2023
16



At 31 March 2024
16





Subsidiary undertakings


The following were subsidiary undertakings of the Company:

Name

Registered office

Class of shares

Holding

POP Telecom Limited
   910 The Crescent, 
Colchester Business Park, Colchester, 
CO4 9YQ
Ordinary
100%
POP Services (UK) Limited
   910 The Crescent, 
Colchester Business Park, Colchester, 
CO4 9YQ
Ordinary
100%


5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
215,000
215,000

215,000
215,000



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
5,469
4,649

5,469
4,649


Page 5

 
POP HOLDINGS (UK) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
11,765
10,765

Other creditors
498
498

Accruals and deferred income
5,400
4,800

17,663
16,063


 
Page 6