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REGISTERED NUMBER: 06259163 (England and Wales)













FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

PCS HOLDINGS (UK) LIMITED

PCS HOLDINGS (UK) LIMITED (REGISTERED NUMBER: 06259163)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


PCS HOLDINGS (UK) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2024







DIRECTORS: G P Oakley
Dr K Kurfiss
K McFadden





SECRETARY: G P Oakley





REGISTERED OFFICE: 30-34 North Street
Hailsham
East Sussex
BN27 1DW





REGISTERED NUMBER: 06259163 (England and Wales)





AUDITORS: KJA Kilner Johnson Ltd
Network House
Stubs Beck Lane
Cleckheaton
BD19 4TT

PCS HOLDINGS (UK) LIMITED (REGISTERED NUMBER: 06259163)

BALANCE SHEET
31 DECEMBER 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 4 17,161 22,881
Investments 5 1 1
17,162 22,882

CURRENT ASSETS
Cash at bank 835,456 1,086,055

CREDITORS
Amounts falling due within one year 6 (847,875 ) (609,994 )
NET CURRENT (LIABILITIES)/ASSETS (12,419 ) 476,061
TOTAL ASSETS LESS CURRENT
LIABILITIES

4,743

498,943

PROVISIONS FOR LIABILITIES (2,634 ) (2,634 )
NET ASSETS 2,109 496,309

CAPITAL AND RESERVES
Called up share capital 7 60 90
Capital redemption reserve 30 -
Retained earnings 2,019 496,219
SHAREHOLDERS' FUNDS 2,109 496,309

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 June 2025 and were signed on its behalf by:





K McFadden - Director


PCS HOLDINGS (UK) LIMITED (REGISTERED NUMBER: 06259163)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1. STATUTORY INFORMATION

PCS Holdings (UK) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Critical accounting judgements and key sources of estimation uncertainty
No significant judgements have had to be made by management in preparing these financial statements.

There were no key assumptions made concerning the future, and other key sources of estimation uncertainty at the reporting date, that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Financial instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, and loans to related parties.

Debt instruments that are payable or receivable within one year, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received; other debt instruments are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset and the net amount reported in the balance sheet only when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


PCS HOLDINGS (UK) LIMITED (REGISTERED NUMBER: 06259163)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 January 2024
and 31 December 2024 183,027
DEPRECIATION
At 1 January 2024 160,146
Charge for year 5,720
At 31 December 2024 165,866
NET BOOK VALUE
At 31 December 2024 17,161
At 31 December 2023 22,881

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 January 2024
and 31 December 2024 1
NET BOOK VALUE
At 31 December 2024 1
At 31 December 2023 1

PCS HOLDINGS (UK) LIMITED (REGISTERED NUMBER: 06259163)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Amounts owed to group undertakings 841,878 608,093
Taxation and social security 4,096 -
Other creditors 1,901 1,901
847,875 609,994

7. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 2024 2023
value: £    £   
30 Share capital 1 £1 30 30
30 Share capital 2 £1 30 30
30 Share capital 3 £1 - 30
60 90

8. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Samantha Hutton FCCA (Senior Statutory Auditor)
for and on behalf of KJA Kilner Johnson Ltd

9. POST BALANCE SHEET EVENTS

On 2 April 2025 the company was acquired by Pfisterer Holding (SE), a company incorporated in Germany. As a result, the ultimate controlling party of the company has changed from the directors to Pfisterer Holding (SE).
This event occurred after the balance sheet date and does not affect the financial position as at 31 December 2024.

10. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Pfisterer Holding (SE), a public company incorporated in Germany.