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PCN COMPUTERS LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 30 JUNE 2024




















Company Registration Number - 10223378





















1.
PCN COMPUTERS LIMITED
COMPANY NUMBER - 10223378

Balance sheet as at 30 June 2024





2024
2023

Notes
£ £ £ £
FIXED ASSETS





Tangible assets 4
76,590
65,529

Current assets




Debtors 5 25,810
25,190

Cash at bank and in hand
18,751
35,287




44,561
60,477
Current liabilities




Creditors - Amounts
falling due within one year 6 52,080
74,438


NET CURRENT LIABILITIES

(7,519)
(13,961)


Total assets less current liabilities

69,071
51,568






Creditors - Amounts falling

due after more than one year 6
(80,856)
(42,793)


Net (liabilities)/assets

(11,785)
8,775














2.
PCN COMPUTERS LIMITED
COMPANY NUMBER - 10223378

Balance sheet as at 30 June 2024





2024
2023

Notes
£
£
CAPITAL AND RESERVES

Called up share capital 7
500
500

Profit and Loss account

(12,285)
8,275


Shareholders' funds

(11,785)
8,775



These financial statements have been prepared in accordance with the provisions of FRS102 Section 1A of the Companies Act 2006 relating to small companies.
In accordance with section 444 of the Companies Act 2006, the directors' report and the profit and loss account have not been delivered.

For the financial year ended 30 June 2024, the company was entitled to exemption from audit under section 477 of the Companies Act 2006; and no notice has been deposited under section 476.

The members have not required the company to obtain an audit.


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.


Approved by the board of directors on 21 March 2025
and signed on their behalf by:




MR R NEALE



Director



The notes on pages 3 to 4 form an integral part of these accounts.


3.
PCN COMPUTERS LIMITED

Notes to the Financial Statements

For the year ended 30 June 2024


1. General Information

PCN Computers Limited is a Private Company, limited by shares, domiciled in England and Wales, registration number 10223378.


The company's registered office is Unit 16 Acorn Business Centre, Livingstone Way, Taunton, Somerset TA2 6BD.


2. Accounting policies

Basis of accounting

The financial statements have been prepared under the historical cost convention in accordance with the accounting policies set out below. These financial statements have been prepared in accordance with FRS102, section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.


Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents goods supplied or services rendered, stated net of Value Added Tax. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Turnover from the sale of goods is recognised when goods are delivered and legal title has passed.


Tangible fixed assets and depreciation

Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life:


Equipment - 20% reducing balance

Motor vehicles - 20% reducing balance


Pension costs

Contributions in respect of the company's defined contribution pension scheme are charged to the profit and loss account for the year in which they are payable to the scheme. Differences between contributions payable and contributions actually paid in the year are shown as either accruals or prepayments at the year end.


3. Employees

The average number employed by the company (including directors) during the year 2024 was 2
and in the previous year 2023 was 2.


4.
PCN COMPUTERS LIMITED

Notes to the Financial Statements

For the year ended 30 June 2024


4. Fixed assets - tangible

Plant and

Machinery

etc.


Fair value £


At 1 July 2023 127,125
Additions 19,722

At 30 June 2024 146,847

Depreciation
At 1 July 2023 61,596
Charge for year 8,661

At 30 June 2024 70,257

Net book values
At 30 June 2024 76,590
At 1 July 2023 65,529





2024
2023


£
£
5. Debtors

Due within one year:



Trade debtors 25,810
25,190



6. Creditors

Amounts falling due within one year:



Trade creditors 24,895
47,253
Director's Current Accounts 27,185
27,185


52,080 74,438


Amounts falling due after one year:



Other creditors:



Other 80,856
42,793




7. Called up share capital

There was no change in share capital during the year.


Allotted, called up and fully paid



Ordinary shares of £1 each 500
500