Caseware UK (AP4) 2024.0.164 2024.0.164 2024-03-312024-03-31true02023-04-01falseManagement of real estate on a fee or contract basis.0trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08229350 2023-04-01 2024-03-31 08229350 2022-04-01 2023-03-31 08229350 2024-03-31 08229350 2023-03-31 08229350 c:Director1 2023-04-01 2024-03-31 08229350 d:CurrentFinancialInstruments 2024-03-31 08229350 d:CurrentFinancialInstruments 2023-03-31 08229350 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 08229350 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 08229350 d:ShareCapital 2024-03-31 08229350 d:ShareCapital 2023-03-31 08229350 d:RetainedEarningsAccumulatedLosses 2024-03-31 08229350 d:RetainedEarningsAccumulatedLosses 2023-03-31 08229350 c:OrdinaryShareClass1 2023-04-01 2024-03-31 08229350 c:OrdinaryShareClass1 2024-03-31 08229350 c:FRS102 2023-04-01 2024-03-31 08229350 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 08229350 c:FullAccounts 2023-04-01 2024-03-31 08229350 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 08229350 6 2023-04-01 2024-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 08229350









PIGEON BURNHAM LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2024

 
PIGEON BURNHAM LIMITED
REGISTERED NUMBER: 08229350

BALANCE SHEET
AS AT 31 MARCH 2024

As restated
2024
2023
Note
£
£

FIXED ASSETS
  

Investments
 4 
1
1

  
1
1

CURRENT ASSETS
  

Debtors: amounts falling due within one year
 5 
322,170
325,894

  
322,170
325,894

Creditors: amounts falling due within one year
 6 
(322,758)
(324,604)

NET CURRENT (LIABILITIES)/ASSETS
  
 
 
(588)
 
 
1,290

NET (LIABILITIES)/ASSETS
  
(587)
1,291


CAPITAL AND RESERVES
  

Called up share capital 
 7 
1
1

Profit and loss account
  
(588)
1,290

  
(587)
1,291


Page 1

 
PIGEON BURNHAM LIMITED
REGISTERED NUMBER: 08229350
    
BALANCE SHEET (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 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: 





A J F Buxton
Director

Date: 26 March 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
PIGEON BURNHAM LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


GENERAL INFORMATION

Pigeon Burnham Limited is a private company limited by shares and incorporated in England and Wales. The registered office is Salisbury House, Station Road, Cambridge, CB1 2LA.
Its principal trading address is Linden Square, 146 Kings Road, Bury St Edmunds, Suffolk, IP33 3DJ.
The Company's functional and presentational currency is GBP. 

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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

GOING CONCERN

After making appropiate enquiries, the director has a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. For this reason he continues to adopt the going concern basis in the preparation of the financial statements.

 
2.3

VALUATION OF INVESTMENTS

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

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.

 
2.5

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.

Page 3

 
PIGEON BURNHAM LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.ACCOUNTING POLICIES (CONTINUED)

 
2.6

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 balance sheet 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 balance sheet 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 balance sheet date.


3.


EMPLOYEES

The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).


4.


FIXED ASSET INVESTMENTS





Investments in associates

£



COST OR VALUATION


At 1 April 2023
1



At 31 March 2024
1

Page 4

 
PIGEON BURNHAM LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


DEBTORS

As restated
2024
2023
£
£


Amounts owed by associated undertakings
315,010
315,010

Other debtors
7,160
10,884

322,170
325,894



6.


CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

As restated
2024
2023
£
£

Trade creditors
1,674
1,674

Other creditors
321,084
322,930

322,758
324,604



7.


SHARE CAPITAL

2024
2023
£
£
ALLOTTED, CALLED UP AND FULLY PAID



1 Ordinary share of £1
1
1



8.


PRIOR YEAR ADJUSTMENT

The comparative figures have been restated for the following:

To gross up a loan received by the company and a loan made to the LLP, in which it has an    interest, both for £315,010. These were previously netted down and not presented separately.
• To correct the company’s share of profits in respect of the year ended 31 March 2023 from the LLP   in which it has an interest. This has reduced opening reserves by £3,853.
• To correct the corporation tax position as a result of the above adjustment. This has increased    opening reserves by £134. The company is now due back the corporation tax it previously paid in    respect of the year ended 31 March 2023.
The overall impact is a reduction to opening reserves at 1 April 2023 of £3,719.

 
Page 5