Caseware UK (AP4) 2024.0.164 2024.0.164 2024-11-302024-11-302025-05-02truefalseNo description of principal activityfalse2023-12-0122trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08084495 2023-12-01 2024-11-30 08084495 2022-12-01 2023-11-30 08084495 2024-11-30 08084495 2023-11-30 08084495 c:Director1 2023-12-01 2024-11-30 08084495 c:Director2 2023-12-01 2024-11-30 08084495 d:OfficeEquipment 2023-12-01 2024-11-30 08084495 d:OfficeEquipment 2024-11-30 08084495 d:OfficeEquipment 2023-11-30 08084495 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-12-01 2024-11-30 08084495 d:CurrentFinancialInstruments 2024-11-30 08084495 d:CurrentFinancialInstruments 2023-11-30 08084495 d:CurrentFinancialInstruments d:WithinOneYear 2024-11-30 08084495 d:CurrentFinancialInstruments d:WithinOneYear 2023-11-30 08084495 d:ShareCapital 2024-11-30 08084495 d:ShareCapital 2023-11-30 08084495 d:RetainedEarningsAccumulatedLosses 2024-11-30 08084495 d:RetainedEarningsAccumulatedLosses 2023-11-30 08084495 c:FRS102 2023-12-01 2024-11-30 08084495 c:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 08084495 c:FullAccounts 2023-12-01 2024-11-30 08084495 c:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 08084495 2 2023-12-01 2024-11-30 08084495 e:PoundSterling 2023-12-01 2024-11-30 iso4217:GBP xbrli:pure

Registered number: 08084495









PMS MARKETING SERVICES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 NOVEMBER 2024

 
PMS MARKETING SERVICES LIMITED
REGISTERED NUMBER: 08084495

BALANCE SHEET
AS AT 30 NOVEMBER 2024

2024
2024
2023
2023
Note
£
£
£
£

Fixed assets
  

Tangible assets
 4 
677
-

  
677
-

Current assets
  

Debtors: amounts falling due within one year
 5 
2,338
16,887

Bank current accounts
  
456
1,961

  
2,794
18,848

Creditors: amounts falling due within one year
 6 
(8,185)
(17,672)

Net current (liabilities)/assets
  
 
 
(5,391)
 
 
1,176

Total assets less current liabilities
  
(4,714)
1,176

  

Net (liabilities)/assets
  
(4,714)
1,176


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(4,814)
1,076

  
(4,714)
1,176


Page 1

 
PMS MARKETING SERVICES LIMITED
REGISTERED NUMBER: 08084495
    
BALANCE SHEET (CONTINUED)
AS AT 30 NOVEMBER 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 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 on 2 May 2025.



J S Moore
A R L Moore
Director
Director


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

Page 2

 
PMS MARKETING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1.


General information

PMS Marketing Services Limited is a private company limited by shares and registered in England & Wales. The address of its registered office is 124 Finchley Road, London, NW3 5JS.
 

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.

 
2.2

Going concern

The company meets its day to day working capital requirements through its own funds and delaying payments to creditors. The directors have a reasonable expectation that the company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding  value added tax and other sales taxes. Revenue is recognised at the end of each month for the work completed in that month.

 
2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
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 balance sheet date in the countries where the Company operates and generates income.


 
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.

Page 3

 
PMS MARKETING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

2.Accounting policies (continued)


2.6
Tangible fixed assets (continued)

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

Depreciation is provided on the following basis:

Office equipment
-
33.3% Straight Line

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.

 
2.7

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.8

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.

 
2.9

Creditors

Short term creditors are measured at the transaction price.

 
2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

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

Page 4

 
PMS MARKETING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 December 2023
7,267


Additions
750



At 30 November 2024

8,017



Depreciation


At 1 December 2023
7,267


Charge for the year on owned assets
73



At 30 November 2024

7,340



Net book value



At 30 November 2024
677



At 30 November 2023
-

Page 5

 
PMS MARKETING SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

5.


Debtors

2024
2023
£
£


Trade debtors
-
6,019

Other debtors
2,338
10,868

2,338
16,887



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
5,340
3,282

Corporation tax
-
3,614

Other taxation and social security
-
2,375

Accruals and deferred income
2,845
8,401

8,185
17,672



7.


Transactions with directors

During the year the company has provided a loan to J S Moore, a director of the company. At the balance sheet date the amount outstanding amounted to £1,032 (2023: £10,868). The maximum amount outstanding during the year in respect of the loan was £15,868 (2022: £14,183). Interest amounting to £132 (2023: £185) was paid on the loan. 

 
Page 6