Caseware UK (AP4) 2024.0.164 2024.0.164 truefalse22023-10-01The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.trueNo description of principal activity2false 05245121 2023-10-01 2024-09-30 05245121 2022-10-01 2023-09-30 05245121 2024-09-30 05245121 2023-09-30 05245121 c:Director1 2023-10-01 2024-09-30 05245121 d:CurrentFinancialInstruments 2024-09-30 05245121 d:CurrentFinancialInstruments 2023-09-30 05245121 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 05245121 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 05245121 d:ShareCapital 2024-09-30 05245121 d:ShareCapital 2023-09-30 05245121 d:RetainedEarningsAccumulatedLosses 2024-09-30 05245121 d:RetainedEarningsAccumulatedLosses 2023-09-30 05245121 c:OrdinaryShareClass1 2023-10-01 2024-09-30 05245121 c:OrdinaryShareClass1 2024-09-30 05245121 c:OrdinaryShareClass1 2023-09-30 05245121 c:FRS102 2023-10-01 2024-09-30 05245121 c:AuditExempt-NoAccountantsReport 2023-10-01 2024-09-30 05245121 c:FullAccounts 2023-10-01 2024-09-30 05245121 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 05245121 2 2023-10-01 2024-09-30 05245121 e:PoundSterling 2023-10-01 2024-09-30 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 05245121









P T COMMUNICATION LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

For the Year Ended 30 September 2024

 
P T COMMUNICATION LIMITED
Registered number: 05245121

BALANCE SHEET
As at 30 September 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
91
136

Cash at bank and in hand
  
146
521

  
237
657

Creditors: amounts falling due within one year
 5 
(145,228)
(145,027)

Net current liabilities
  
 
 
(144,991)
 
 
(144,370)

Total assets less current liabilities
  
(144,991)
(144,370)

  

Net liabilities
  
(144,991)
(144,370)


Capital and reserves
  

Called up share capital 
 6 
100
100

Profit and loss account
  
(145,091)
(144,470)

  
(144,991)
(144,370)


Page 1

 
P T COMMUNICATION LIMITED
Registered number: 05245121
    
BALANCE SHEET (CONTINUED)
As at 30 September 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 25 April 2025.




H Singh
Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
P T COMMUNICATION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 30 September 2024

1.


General information

The Company is a private company, limited by shares, incorporated and domiciled in England within the United Kingdom, registration number 05245121.  The Company's registered office is Sterling House, 71 Francis Road, Edgbaston, Birmingham, United Kingdom, B16 8SP.
The financial statements are presented in sterling which is the functional currency of the company and the financial statements are rounded to the nearest £1.

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.

Cash flow
Under Financial Reporting Standard 102, the company is exempt from the requirement to prepare a cash flow statement on the grounds that it qualifies as a small company.

 
2.2

Going concern

The company has net liabilities as at 30 September 2024. The directors have assessed the company as a going concern as the company has the ability to meet it's debts as they fall due, due to the continued support of the parent company, fellow subsidiaries and the director, all of whom make up most of the company's creditors.

 
2.3

Interest income

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

 
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

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. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

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

 
P T COMMUNICATION LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
For the Year Ended 30 September 2024

3.


Employees

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


4.


Debtors

2024
2023
£
£


Other debtors
91
136

91
136



5.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
133,703
143,703

Other creditors
10,752
552

Accruals and deferred income
773
772

145,228
145,027



6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



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



7.


Related party transactions

As at 30 September 2024 amounts of £10,752 (2023 - £552) was due to the directors of the company.  Loans are interest free and repayable on demand.


8.


Controlling party

The ultimate and immediate parent company is K3Boss Group Limited a company registered in England and Wales. The registered office of the parent company is Sterling House, 71 Francis Road, Edgbaston, Birmingham, United Kingdom, B16 8SP.

 
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