Caseware UK (AP4) 2024.0.164 2024.0.164 2023-09-01falseNo description of principal activity22truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false NI692484 2023-09-01 2024-08-31 NI692484 2022-11-10 2023-08-31 NI692484 2024-08-31 NI692484 2023-08-31 NI692484 2022-11-10 NI692484 c:Director1 2023-09-01 2024-08-31 NI692484 d:CurrentFinancialInstruments 2024-08-31 NI692484 d:CurrentFinancialInstruments 2023-08-31 NI692484 d:CurrentFinancialInstruments d:WithinOneYear 2024-08-31 NI692484 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 NI692484 d:ShareCapital 2024-08-31 NI692484 d:ShareCapital 2022-11-10 2023-08-31 NI692484 d:ShareCapital 2023-08-31 NI692484 d:ShareCapital 2022-11-10 NI692484 d:SharePremium 2024-08-31 NI692484 d:SharePremium 2022-11-10 2023-08-31 NI692484 d:SharePremium 2023-08-31 NI692484 d:SharePremium 2022-11-10 NI692484 d:RetainedEarningsAccumulatedLosses 2024-08-31 NI692484 d:RetainedEarningsAccumulatedLosses 2022-11-10 2023-08-31 NI692484 d:RetainedEarningsAccumulatedLosses 2023-08-31 NI692484 d:RetainedEarningsAccumulatedLosses 2022-11-10 NI692484 c:FRS102 2023-09-01 2024-08-31 NI692484 c:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 NI692484 c:FullAccounts 2023-09-01 2024-08-31 NI692484 c:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 NI692484 6 2023-09-01 2024-08-31 NI692484 e:PoundSterling 2023-09-01 2024-08-31 iso4217:GBP xbrli:pure

Registered number: NI692484










Punjana Holdings Ltd








Unaudited

Financial statements

Information for filing with the registrar

For the period ended 31 August 2024

 
Punjana Holdings Ltd
Registered number: NI692484

Balance sheet
As at 31 August 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
4,271,760
4,271,760

  
4,271,760
4,271,760

  

Creditors: amounts falling due within one year
 5 
(3,854,004)
(3,854,004)

Net current liabilities
  
 
 
(3,854,004)
 
 
(3,854,004)

Total assets less current liabilities
  
417,756
417,756

  

Net assets
  
417,756
417,756


Capital and reserves
  

Called up share capital 
  
54,080
54,080

Share premium account
  
365,926
365,926

Profit and loss account
  
(2,250)
(2,250)

  
417,756
417,756


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 period 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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 comprehensive income 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 April 2025.




Camille Mary Joy Thompson
Director

The notes on pages 5 to 6 form part of these financial statements.
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Punjana Holdings Ltd
Registered number: NI692484

Balance sheet (continued)
As at 31 August 2024


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Page 2

 
Punjana Holdings Ltd
 

Statement of changes in equity
For the period ended 31 August 2024


Called up share capital
Share premium account
Profit and loss account
Total equity

£
£
£
£

At 1 September 2023
54,080
365,926
(2,250)
417,756


At 31 August 2024
54,080
365,926
(2,250)
417,756


The notes on pages 5 to 6 form part of these financial statements.

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Punjana Holdings Ltd
 

Statement of changes in equity
For the period ended 31 August 2023


Called up share capital
Share premium account
Profit and loss account
Total equity

£
£
£
£

At 1 November 2022
-
365,926
-
365,926


Comprehensive income for the period

Loss for the period

-
-
(2,250)
(2,250)


Other comprehensive income for the period
-
-
-
-


Total comprehensive income for the period
-
-
(2,250)
(2,250)


Contributions by and distributions to owners

Shares issued during the period
54,080
-
-
54,080


Total transactions with owners
54,080
-
-
54,080


At 31 August 2023
54,080
365,926
(2,250)
417,756


The notes on pages 5 to 6 form part of these financial statements.

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Punjana Holdings Ltd
 

 
Notes to the financial statements
For the period ended 31 August 2024

1.


General information

The Company's principal activity during the year was that of a holding company. 
The Company is a private company limited by shares and is incorporated and domiciled in Northern Ireland, within the United Kingdom. The address of the registered office is Carnforth Street, Belfast, BT5 4QA.

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

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
2.2

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.3

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 the directors, during the period was as follows:


       31 August
     Period ended
       31 August
        2024
        2023
            No.
            No.







2
2

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Punjana Holdings Ltd
 

 
Notes to the financial statements
For the period ended 31 August 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 September 2023
4,271,760



At 31 August 2024
4,271,760





5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
1,496,280
504,148

Other creditors
2,357,724
3,325,846

Accruals and deferred income
-
24,010

3,854,004
3,854,004



6.


Related party transactions

The Company has taken advantage of the exemption under section 33.1A of FRS 102 not to disclose transactions with wholly owned subsidiaries. All other related party transactions during the year were at arms length.

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