Caseware UK (AP4) 2024.0.164 2024.0.164 2024-06-302024-06-302025-05-152023-07-01truefalseNo description of principal activity22falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 11557480 2023-07-01 2024-06-30 11557480 2022-07-01 2023-06-30 11557480 2024-06-30 11557480 2023-06-30 11557480 c:Director2 2023-07-01 2024-06-30 11557480 d:CurrentFinancialInstruments 2024-06-30 11557480 d:CurrentFinancialInstruments 2023-06-30 11557480 d:Non-currentFinancialInstruments 2024-06-30 11557480 d:Non-currentFinancialInstruments 2023-06-30 11557480 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 11557480 d:CurrentFinancialInstruments d:WithinOneYear 2023-06-30 11557480 d:ShareCapital 2024-06-30 11557480 d:ShareCapital 2023-06-30 11557480 d:RetainedEarningsAccumulatedLosses 2024-06-30 11557480 d:RetainedEarningsAccumulatedLosses 2023-06-30 11557480 c:FRS102 2023-07-01 2024-06-30 11557480 c:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 11557480 c:FullAccounts 2023-07-01 2024-06-30 11557480 c:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 11557480 e:PoundSterling 2023-07-01 2024-06-30 iso4217:GBP xbrli:pure

Registered number: 11557480









PMY CAPITAL (UK) LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2024

 
PMY CAPITAL (UK) LIMITED
REGISTERED NUMBER: 11557480

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
2023
£
£

  

Current assets
  

Debtors: amounts falling due after more than one year
 4 
175,371
242,234

Debtors: amounts falling due within one year
 4 
134,555
20,452

Cash at bank and in hand
  
16,519
-

  
326,445
262,686

Creditors: amounts falling due within one year
 6 
(296,947)
(254,208)

Net current assets
  
 
 
29,498
 
 
8,478

Total assets less current liabilities
  
29,498
8,478

  

Net assets
  
29,498
8,478


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
29,497
8,477

  
29,498
8,478


Page 1

 
PMY CAPITAL (UK) LIMITED
REGISTERED NUMBER: 11557480
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 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 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 by: 




P M Yeomans
Director

Date: 15 May 2025

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

Page 2

 
PMY CAPITAL (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

PMY Capital (UK) Limited is a private company, limited by shares, incorporated in the United Kingdom and registered in England and Wales (registered number: 11557480). The  company's registered office address is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH. 
The financial statements are presented in Sterling, which is the functional currency of the company.

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

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:

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.

 
2.3

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 
PMY CAPITAL (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
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 reporting date in the countries where the Company operates and generates income.


 
2.5

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.

 
2.6

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.

 
2.7

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 year was 2 (2023 - 2).

Page 4

 
PMY CAPITAL (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

4.


Debtors

2024
2023
£
£

Due after more than one year

Other debtors
175,371
242,234

175,371
242,234


2024
2023
£
£

Due within one year

Trade debtors
14,838
-

Amounts owed by group undertakings
85,714
20,451

Other debtors
34,002
-

Called up share capital not paid
1
1

134,555
20,452



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
16,519
-

16,519
-



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
286,345
-

Corporation tax
6,200
1,988

Other taxation and social security
3,207
2,406

Accruals and deferred income
1,195
249,814

296,947
254,208


Page 5

 
PMY CAPITAL (UK) LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

7.


Controlling party

The immediate parent company is PMY Capital Holdings Pty Ltd.
PMY Group PTY Limited is the ultimate controlling party of the company.

 
Page 6