Acorah Software Products - Accounts Production 16.3.350 false true true 31 December 2023 1 April 2023 false 29 May 2025 1 January 2024 31 December 2024 31 December 2024 01894807 P M Mullins A R Ramos J A Ramos A R Ramos iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 01894807 2023-12-31 01894807 2024-12-31 01894807 2024-01-01 2024-12-31 01894807 frs-core:ShareCapital 2024-12-31 01894807 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 01894807 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 01894807 frs-bus:SmallEntities 2024-01-01 2024-12-31 01894807 frs-bus:Audited 2024-01-01 2024-12-31 01894807 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 01894807 frs-core:UnlistedNon-exchangeTraded 2024-12-31 01894807 frs-core:UnlistedNon-exchangeTraded 2023-12-31 01894807 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2023-12-31 01894807 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2024-12-31 01894807 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2023-12-31 01894807 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2024-12-31 01894807 frs-bus:Director1 2024-01-01 2024-12-31 01894807 frs-bus:Director2 2024-01-01 2024-12-31 01894807 frs-bus:Director3 2024-01-01 2024-12-31 01894807 frs-bus:CompanySecretary1 2024-01-01 2024-12-31 01894807 frs-countries:EnglandWales 2024-01-01 2024-12-31 01894807 2023-03-31 01894807 2023-12-31 01894807 2023-04-01 2023-12-31 01894807 frs-core:ShareCapital 2023-12-31
Registered number: 01894807
Percy Kirk Group Limited
Financial Statements
For The Year Ended 31 December 2024
TAG My Finance Team Limited
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 01894807
31 December 2024 31 December 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 98 98
98 98
CURRENT ASSETS
Debtors 5 2 2
2 2
NET CURRENT ASSETS (LIABILITIES) 2 2
TOTAL ASSETS LESS CURRENT LIABILITIES 100 100
NET ASSETS 100 100
CAPITAL AND RESERVES
Called up share capital 6 100 100
SHAREHOLDERS' FUNDS 100 100
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
P M Mullins
Director
29th May 2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Percy Kirk Group Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01894807 . The registered office is Clermont House, High Street, Cranbrook, Kent, TN17 3DN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 Section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).
2.2. Going Concern Disclosure
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the
company has adequate resources to continue in operational existence for the foreseeable future. The company
therefore continues to adopt the going concern basis in preparing its financial statements.
2.3. Significant judgements and estimations
In the application of the company’s accounting policies, the directors are required to make judgements, estimates
and assumptions about the carrying amounts of assets and liabilities that are not readily apparent from other
sources. The estimates and associated assumptions are based on historical experience and other factors that
are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates
are recognised in the period in which the estimate is revised if the revision affects only that period, or in the
period of the revision and future periods if the revision affects both current and future periods.
2.4. Group accounts not prepared
The company has taken advantage of the exemption in section 398 of the Companies Act 2006 from the
requirement to prepare consolidated financial statements, on the grounds that it is a small group.
2.5. Investments
Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are
measured at cost less impairment.
2.6. Impairment
Assets, other than those measured at fair value, are assessed for indicators of impairment at each balance sheet
date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss as described
below.
A non financial asset is impaired where there is objective evidence that, as a result of one or more events that
occurred after initial recognition, the estimated recoverable value of the asset has been reduced. The recoverable
amount of an asset is the higher of its fair value less costs to sell and its value in use.
The recoverable amount of goodwill is derived from measurement of the present value of the future cash flows of
the cash-generating units ('CGUs') of which the goodwill is a part. Any impairment loss in respect of a CGU is
allocated first to the goodwill attached to that CGU, and then to other assets within that CGU on a pro-rata basis.
Where indicators exist for a decrease in impairment loss, the prior impairment loss is tested to determine
reversal. An impairment loss is reversed on an individual impaired asset to the extent that the revised
recoverable value does not lead to a revised carrying amount higher than the carrying value had no impairment
been recognised. Where a reversal of impairment occurs in respect of a CGU, the reversal is applied first to the
assets (other than goodwill) of the CGU on a pro-rata basis and then to any goodwill allocated to that CGU.
...CONTINUED
Page 2
Page 3
2.6. Impairment - continued
For financial assets carried at amortised cost, the amount of an impairment is the difference between the asset’s
carrying amount and the present value of estimated future cash flows, discounted at the financial asset’s original
effective interest rate.
For financial assets carried at cost less impairment, the impairment loss is the difference between the asset’s
carrying amount and the best estimate of the amount that would be received for the asset if it were to be sold at
the reporting date.
Where indicators exist for a decrease in impairment loss, and the decrease can be related objectively to an event
occurring after the impairment was recognised, the prior impairment loss is tested to determine reversal. An
impairment loss is reversed on an individual impaired financial asset to the extent that the revised recoverable
value does not lead to a revised carrying amount higher than the carrying value had no impairment been
recognised.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 2)
3 2
4. Investments
Unlisted
£
Cost
As at 1 January 2024 98
As at 31 December 2024 98
Provision
As at 1 January 2024 -
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 98
As at 1 January 2024 98
Details of Undertakings
Details of the investments in which the company holds 20% or more of the nominal value of any class of share capital are as follows:
PK National Eyecare Group Limited  
Clermont House, High Street, Cranbrook, Kent, TN17 3DN
Ordinary Shares - Holding 100% 
Peekay Publishing Limited   
Clermont House, High Street, Cranbrook, Kent, TN17 3DN
Ordinary Shares - Holding 100% 
Optinet Limited 
Clermont House, High Street, Cranbrook, Kent, TN17 3DN
Ordinary Shares - Holding 100% 
...CONTINUED
Page 3
Page 4
4. Investments - continued
Optinet Limited shares are owned via PK National Eyecare Group Limited 
5. Debtors
31 December 2024 31 December 2023
£ £
Due within one year
Other debtors 2 2
6. Share Capital
31 December 2024 31 December 2023
£ £
Allotted, Called up and fully paid 100 100
7. Audit Information
The auditor's report on the accounts of Percy Kirk Group Limited for the year ended 31 December 2024 was unqualified.
The auditor's report was signed by Paul Fussell (Senior Statutory Auditor) for and on behalf of Hazlewoods LLP , Statutory Auditor.
Hazlewoods LLP
Staverton Court
Staverton
Cheltenham
GL51 0UX
Page 4