Caseware UK (AP4) 2024.0.164 2024.0.164 2025-01-312025-01-3112024-02-01falseconsultancy1truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 06045714 2024-02-01 2025-01-31 06045714 2023-02-01 2024-01-31 06045714 2025-01-31 06045714 2024-01-31 06045714 c:Director2 2024-02-01 2025-01-31 06045714 d:PlantMachinery 2024-02-01 2025-01-31 06045714 d:PlantMachinery 2025-01-31 06045714 d:PlantMachinery 2024-01-31 06045714 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 06045714 d:FurnitureFittings 2024-02-01 2025-01-31 06045714 d:FurnitureFittings 2025-01-31 06045714 d:FurnitureFittings 2024-01-31 06045714 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 06045714 d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 06045714 d:CurrentFinancialInstruments 2025-01-31 06045714 d:CurrentFinancialInstruments 2024-01-31 06045714 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 06045714 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 06045714 d:ShareCapital 2025-01-31 06045714 d:ShareCapital 2024-01-31 06045714 d:RetainedEarningsAccumulatedLosses 2025-01-31 06045714 d:RetainedEarningsAccumulatedLosses 2024-01-31 06045714 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2025-01-31 06045714 d:FinancialAssetsDesignatedFairValueThroughProfitOrLoss 2024-01-31 06045714 c:FRS102 2024-02-01 2025-01-31 06045714 c:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 06045714 c:FullAccounts 2024-02-01 2025-01-31 06045714 c:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 06045714 6 2024-02-01 2025-01-31 06045714 e:PoundSterling 2024-02-01 2025-01-31 iso4217:GBP xbrli:pure

Registered number: 06045714









PKT STRATEGY LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2025

 
PKT STRATEGY LIMITED
REGISTERED NUMBER: 06045714

BALANCE SHEET
AS AT 31 JANUARY 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
35
44

Investments
 5 
51
51

  
86
95

Current assets
  

Debtors: amounts falling due within one year
 6 
127,462
311

Cash at bank and in hand
 7 
117,608
271,608

  
245,070
271,919

Creditors: amounts falling due within one year
 8 
(39,726)
(52,462)

Net current assets
  
 
 
205,344
 
 
219,457

Total assets less current liabilities
  
205,430
219,552

  

Net assets
  
205,430
219,552


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
205,330
219,452

  
205,430
219,552


Page 1

 
PKT STRATEGY LIMITED
REGISTERED NUMBER: 06045714
    
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2025

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 his 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 8 August 2025.




................................................
Peter Turner
Director

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
PKT STRATEGY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

1.


General information

PKT Strategy Limited was incorporated in England and Wales and is a private company limited by share capital. The principal activity of the Company is that of property agency consultancy. 

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

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 
PKT STRATEGY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

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 balance sheet date in the countries where the Company operates and generates income.


 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Plant and machinery
-
20%
reducing balance
Fixtures and fittings
-
20%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.7

Associates and joint ventures

Associates and Joint Ventures are held at cost less impairment.

 
2.8

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.

Page 4

 
PKT STRATEGY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

2.Accounting policies (continued)

 
2.9

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.

 
2.10

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.

 
2.11

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

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

Page 5

 
PKT STRATEGY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

4.


Tangible fixed assets





Plant and machinery
Fixtures and fittings
Total

£
£
£



Cost or valuation


At 1 February 2024
1,401
325
1,726



At 31 January 2025

1,401
325
1,726



Depreciation


At 1 February 2024
1,364
318
1,682


Charge for the year on owned assets
8
1
9



At 31 January 2025

1,372
319
1,691



Net book value



At 31 January 2025
29
6
35



At 31 January 2024
37
7
44

Page 6

 
PKT STRATEGY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

5.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 February 2024
51



At 31 January 2025
51





6.


Debtors

2025
2024
£
£


Amounts owed by joint ventures and associated undertakings
127,000
-

Other debtors
187
36

Prepayments and accrued income
275
275

127,462
311



7.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
117,608
271,608

117,608
271,608


Page 7

 
PKT STRATEGY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

8.


Creditors: Amounts falling due within one year

2025
2024
£
£

Amounts owed to associates
1,387
1,387

Corporation tax
3,533
19,291

Other creditors
33,611
30,289

Accruals and deferred income
1,195
1,495

39,726
52,462



9.


Financial instruments

2025
2024
£
£

Financial assets


Financial assets measured at fair value through profit or loss
117,608
271,608




Financial assets measured at fair value through profit or loss comprise cash at bank and in hand.


10.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £Nil (2024 - £40,000). 


11.


Controlling party

The Company is controlled by the director Peter Turner, by virtue of his shareholding, as described in the director's report. 

 
Page 8