Caseware UK (AP4) 2023.0.135 2023.0.135 2025-03-312025-03-312025-05-21No description of principal activity2024-04-01false11truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 03906520 2024-04-01 2025-03-31 03906520 2023-04-01 2024-03-31 03906520 2025-03-31 03906520 2024-03-31 03906520 c:Director1 2024-04-01 2025-03-31 03906520 d:PlantMachinery 2025-03-31 03906520 d:PlantMachinery 2024-03-31 03906520 d:PatentsTrademarksLicencesConcessionsSimilar 2025-03-31 03906520 d:PatentsTrademarksLicencesConcessionsSimilar 2024-03-31 03906520 d:FreeholdInvestmentProperty 2024-04-01 2025-03-31 03906520 d:FreeholdInvestmentProperty 2025-03-31 03906520 d:FreeholdInvestmentProperty 2024-03-31 03906520 d:CurrentFinancialInstruments 2025-03-31 03906520 d:CurrentFinancialInstruments 2024-03-31 03906520 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 03906520 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 03906520 d:ShareCapital 2025-03-31 03906520 d:ShareCapital 2024-03-31 03906520 d:RetainedEarningsAccumulatedLosses 2025-03-31 03906520 d:RetainedEarningsAccumulatedLosses 2024-03-31 03906520 c:FRS102 2024-04-01 2025-03-31 03906520 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 03906520 c:FullAccounts 2024-04-01 2025-03-31 03906520 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 03906520 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 03906520









PJMHOMES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
PJMHOMES LIMITED
REGISTERED NUMBER: 03906520

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Investment property
 6 
477,739
768,033

  
477,739
768,033

Current assets
  

Debtors: amounts falling due within one year
 7 
299
150,754

Cash at bank and in hand
 8 
2,707,570
1,628,789

  
2,707,869
1,779,543

Creditors: amounts falling due within one year
 9 
(829,266)
(340,880)

Net current assets
  
 
 
1,878,603
 
 
1,438,663

Total assets less current liabilities
  
2,356,342
2,206,696

  

Net assets
  
2,356,342
2,206,696


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
2,356,341
2,206,695

  
2,356,342
2,206,696


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 year in question in accordance with section 476 of the Companies Act 2006.

The Director acknowledges her 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 21 May 2025.



Page 1

 
PJMHOMES LIMITED
REGISTERED NUMBER: 03906520
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025


Ms P J Moore
Director

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

Page 2

 
PJMHOMES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

PJMHomes Limited is a private company limited by share capital, incorporated in England and Wales, registration number 03906520. The address of the registered office is 50 Liverpool Street, London, EC2M 7PY.

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

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.


Page 3

 
PJMHOMES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.4

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

  
2.5

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

 
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.


3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2024 - 1).

Page 4

 
PJMHOMES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Intangible assets




Patents

£



Cost


At 1 April 2024
32,466



At 31 March 2025

32,466



Amortisation


At 1 April 2024
32,466



At 31 March 2025

32,466



Net book value



At 31 March 2025
-



At 31 March 2024
-



Page 5

 
PJMHOMES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


At 1 April 2024
36,116



At 31 March 2025

36,116



Depreciation


At 1 April 2024
36,116



At 31 March 2025

36,116



Net book value



At 31 March 2025
-



At 31 March 2024
-


6.


Investment property


Freehold investment property

£



Valuation


At 1 April 2024
768,033


Disposals
(290,294)



At 31 March 2025
477,739







Page 6

 
PJMHOMES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

7.


Debtors

2025
2024
£
£


Other debtors
299
150,104

Prepayments and accrued income
-
650

299
150,754



8.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
2,707,570
1,628,789

2,707,570
1,628,789



9.


Creditors: Amounts falling due within one year

2025
2024
£
£

Payments on account
1,400
1,400

Taxation and social security
10,583
27,177

Other creditors
814,283
312,303

Accruals and deferred income
3,000
-

829,266
340,880



10.


Related party transactions

Included in other creditors at the balance sheet date is an amount of £814,283 (2024: £NIL) due to the directors. This amount is unsecured, interest free and repaybale on demand. 

 
Page 7