Caseware UK (AP4) 2023.0.135 2023.0.135 2025-06-302025-06-30No description of principal activityThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.02024-07-01false0truetruefalse 11099966 2024-07-01 2025-06-30 11099966 2023-07-01 2024-06-30 11099966 2025-06-30 11099966 2024-06-30 11099966 c:Director1 2024-07-01 2025-06-30 11099966 d:CurrentFinancialInstruments 2025-06-30 11099966 d:CurrentFinancialInstruments 2024-06-30 11099966 d:Non-currentFinancialInstruments 2025-06-30 11099966 d:Non-currentFinancialInstruments 2024-06-30 11099966 d:CurrentFinancialInstruments d:WithinOneYear 2025-06-30 11099966 d:CurrentFinancialInstruments d:WithinOneYear 2024-06-30 11099966 d:Non-currentFinancialInstruments d:AfterOneYear 2025-06-30 11099966 d:Non-currentFinancialInstruments d:AfterOneYear 2024-06-30 11099966 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-06-30 11099966 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-06-30 11099966 d:ShareCapital 2025-06-30 11099966 d:ShareCapital 2024-06-30 11099966 d:OtherMiscellaneousReserve 2025-06-30 11099966 d:OtherMiscellaneousReserve 2024-06-30 11099966 d:RetainedEarningsAccumulatedLosses 2025-06-30 11099966 d:RetainedEarningsAccumulatedLosses 2024-06-30 11099966 c:FRS102 2024-07-01 2025-06-30 11099966 c:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 11099966 c:FullAccounts 2024-07-01 2025-06-30 11099966 c:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 11099966 e:PoundSterling 2024-07-01 2025-06-30 iso4217:GBP xbrli:pure

Registered number: 11099966









PIHR UK LIMITED







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

 
PIHR UK LIMITED
REGISTERED NUMBER: 11099966

BALANCE SHEET
AS AT 30 JUNE 2025

2025
2024
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
1,398
5,255

Cash at bank and in hand
 5 
1,039
1,038

  
2,437
6,293

Creditors: amounts falling due within one year
 6 
(5,975)
(1,993)

Net current (liabilities)/assets
  
 
 
(3,538)
 
 
4,300

Total assets less current liabilities
  
(3,538)
4,300

Creditors: amounts falling due after more than one year
 7 
(97,022)
(97,022)

  

Net liabilities
  
(100,560)
(92,722)


Capital and reserves
  

Called up share capital 
  
1
1

Other reserves
  
117,076
117,076

Profit and loss account
  
(217,637)
(209,799)

  
(100,560)
(92,722)


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 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: 




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PIHR UK LIMITED
REGISTERED NUMBER: 11099966
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2025

................................................
Ingemar Magnus Sernung drogell
Director

Date: 14 August 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
PIHR UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

1.


General information

PIHR IK Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address are as below:
Registered number: 11099966
Registered office: 27 Greville Street, London, United Kingdom, EC1N 8TN

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

Going concern

The directors have not identified any material uncertaintoes related to events or conditions that may cast significant doubt about the company's liability to continue as a going concern.

 
2.3

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.

 
2.4

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 3

 
PIHR UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

2.Accounting policies (continued)

 
2.5

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.

 
2.6

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 0 (2024 - 0).


4.


Debtors

2025
2024
£
£


Trade debtors
-
5,255

Other debtors
1,398
-

1,398
5,255



5.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
1,039
1,038

1,039
1,038


Page 4

 
PIHR UK LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
5,975
1,831

Other taxation and social security
-
162

5,975
1,993



7.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Other loans
97,022
97,022

97,022
97,022



8.


Loans


Analysis of the maturity of loans is given below:


2025
2024
£
£


Amounts falling due 1-2 years

Other loans
97,022
97,022


97,022
97,022



97,022
97,022



9.


Related party transactions

At the year end, the company owed £97,022 (2024 - £97,022) to it's parent company PIHR AB.


10.


Controlling party

The company's immediate and ultimate parent undertaking and ultimate controlling party is Performing Ideas HR AB. performing Ideas HR AB is incorporated in Sweden, with a registered address at PO Box 7728, Stockholm.

 
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