Caseware UK (AP4) 2023.0.135 2023.0.135 2024-10-312024-10-312025-05-01true2023-05-01falseNo description of principal activity12trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12246262 2023-05-01 2024-10-31 12246262 2022-05-01 2023-04-30 12246262 2024-10-31 12246262 2023-04-30 12246262 c:Director1 2023-05-01 2024-10-31 12246262 d:PlantMachinery 2023-05-01 2024-10-31 12246262 d:PlantMachinery 2024-10-31 12246262 d:PlantMachinery 2023-04-30 12246262 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-05-01 2024-10-31 12246262 d:OfficeEquipment 2023-05-01 2024-10-31 12246262 d:OfficeEquipment 2024-10-31 12246262 d:OfficeEquipment 2023-04-30 12246262 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-05-01 2024-10-31 12246262 d:OwnedOrFreeholdAssets 2023-05-01 2024-10-31 12246262 d:CurrentFinancialInstruments 2024-10-31 12246262 d:CurrentFinancialInstruments 2023-04-30 12246262 d:CurrentFinancialInstruments d:WithinOneYear 2024-10-31 12246262 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 12246262 d:ShareCapital 2024-10-31 12246262 d:ShareCapital 2023-04-30 12246262 d:RetainedEarningsAccumulatedLosses 2024-10-31 12246262 d:RetainedEarningsAccumulatedLosses 2023-04-30 12246262 c:OrdinaryShareClass1 2023-05-01 2024-10-31 12246262 c:OrdinaryShareClass1 2024-10-31 12246262 c:OrdinaryShareClass1 2023-04-30 12246262 c:FRS102 2023-05-01 2024-10-31 12246262 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-10-31 12246262 c:FullAccounts 2023-05-01 2024-10-31 12246262 c:PrivateLimitedCompanyLtd 2023-05-01 2024-10-31 12246262 4 2023-05-01 2024-10-31 12246262 e:PoundSterling 2023-05-01 2024-10-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 12246262









PINEWOOD-UK LIMITED

UNAUDITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD FROM 1 MAY 2023 TO 31 OCTOBER 2024

 
PINEWOOD-UK LIMITED
REGISTERED NUMBER: 12246262

BALANCE SHEET
AS AT 31 OCTOBER 2024

31 October
30 April
2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
-
3,200

Current assets
  

Debtors: amounts falling due within one year
 5 
35,466
26,392

Cash at bank and in hand
  
-
13,894

  
35,466
40,286

Creditors: amounts falling due within one year
 6 
(2,820)
(139,574)

Net current assets/(liabilities)
  
 
 
32,646
 
 
(99,288)

Total assets less current liabilities
  
32,646
(96,088)

  


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
32,546
(96,188)

  
32,646
(96,088)

Page 1

 
PINEWOOD-UK LIMITED
REGISTERED NUMBER: 12246262

BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 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 period 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 on 1 May 2025.




................................................
P P Clark
Director

The notes on pages 3 to 7 form part of these financial statements.
Page 2

 
PINEWOOD-UK LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

1.


General information

Pinewood-UK Limited is a private company limited by shares, incorporated in England and Wales, with a company registration number of 12246262. The address of the registered office is Anglia House, 6 Central Avenue, St Andrews Business Park, Thorpe St Andrew, Norwich, Norfolk, NR7 0HR.  The company is part of a group.
The current accounting period is for the 18 months to 31 October 2024. The prior year amounts are for the 12 months to 30 April 2023 therefore prior year balances may not be entirely comparable.
The financial statements are prepared in sterling which is the functional currency of the company and rounded to the nearest £.

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

Going concern

After the year end the Director decided to liquidate the Company with effect from 31 October 2024. As a result, the financial statements have been prepared on a basis other than going concern. This basis includes, where applicable, writing the company’s assets down to net realisable value. Provisions have also been made in respect of contracts which have become onerous at the reporting date. No provision has been made for the future costs of terminating the business unless such costs were committed at the reporting date.

Page 3

 
PINEWOOD-UK LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

2.Accounting policies (continued)

 
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 discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

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.


 
2.5

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.

 
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 4

 
PINEWOOD-UK LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 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:

Plant and machinery
-
20%
straight line
Office equipment
-
20%
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. 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.

 
2.8

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 period was 1 (2023 - 2).

Page 5

 
PINEWOOD-UK LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

4.


Tangible fixed assets







Plant and machinery
Office equipment
Total

£
£
£





At 1 May 2023
3,665
450
4,115


Disposals
(3,665)
(450)
(4,115)



At 31 October 2024

-
-
-





At 1 May 2023
742
173
915


Charge for the period on owned assets
1,099
135
1,234


Disposals
(1,841)
(308)
(2,149)



At 31 October 2024

-
-
-



Net book value



At 31 October 2024
-
-
-



At 30 April 2023
2,923
277
3,200


5.


Debtors

31 October
30 April
2024
2023
£
£


Trade debtors
-
26,392

Amounts owed by group undertakings
35,466
-

35,466
26,392


Page 6

 
PINEWOOD-UK LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 OCTOBER 2024

6.


Creditors: Amounts falling due within one year

31 October
30 April
2024
2023
£
£

Amounts owed to group undertakings
-
107,185

Other taxation and social security
-
5,391

Other creditors
-
7,693

Accruals and deferred income
2,820
19,305

2,820
139,574



7.


Share capital

31 October
30 April
2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1.00 each
100
100



8.


Related party transactions

At the start of the period, there was £107,185 due to the parent company, PDJ Holdings Limited, a company incorporated in England & Wales. During the period, advances of £142,651 were made, leaving £35,466 due from the parent company as at 31 October 2024.
This loan was unsecured and interest free.
At the start of the period, there was £7,693 due to the director. During the period, repayments of £7,693 were made, leaving a balance of NIL at the year end.
This loan was interest free.


Page 7