Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 0 Management of real estate on a fee or contract basis.true 2024-04-01 false 0 true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 08229350 2024-04-01 2025-03-31 08229350 2023-04-01 2024-03-31 08229350 2025-03-31 08229350 2024-03-31 08229350 c:Director1 2024-04-01 2025-03-31 08229350 d:CurrentFinancialInstruments 2025-03-31 08229350 d:CurrentFinancialInstruments 2024-03-31 08229350 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 08229350 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 08229350 d:ShareCapital 2025-03-31 08229350 d:ShareCapital 2024-03-31 08229350 d:RetainedEarningsAccumulatedLosses 2025-03-31 08229350 d:RetainedEarningsAccumulatedLosses 2024-03-31 08229350 c:OrdinaryShareClass1 2024-04-01 2025-03-31 08229350 c:OrdinaryShareClass1 2025-03-31 08229350 c:FRS102 2024-04-01 2025-03-31 08229350 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08229350 c:FullAccounts 2024-04-01 2025-03-31 08229350 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08229350 6 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 08229350 PIGEON BURNHAM LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
PIGEON BURNHAM LIMITED REGISTERED NUMBER: 08229350 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
FIXED ASSETS |  |  |  |  |
Investments | 4 |  | 1 |  | 1
|  |  | 1 |  | 1
CURRENT ASSETS |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 140,157 |  | 322,170 |
|  | 140,157 |  | 322,170 |
Creditors: amounts falling due within one year | 6 | (39,183) |  | (322,758) |
NET CURRENT ASSETS/(LIABILITIES) |  |  | 100,974 |  | (588)
NET ASSETS/(LIABILITIES) |  |  | 100,975 |  | (587)
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 7 |  | 1 |  | 1
Profit and loss account |  |  | 100,974 |  | (588)
|  |  | 100,975 |  | (587)
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PIGEON BURNHAM LIMITED REGISTERED NUMBER: 08229350 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 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 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 by:
A J F Buxton
Director
Date: 10 November 2025
The notes on pages 3 to 5 form part of these financial statements. Page 2
PIGEON BURNHAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | GENERAL INFORMATION
Pigeon Burnham Limited is a private company limited by shares and incorporated in England and Wales. The registered office is Salisbury House, Station Road, Cambridge, CB1 2LA. Its principal trading address is Linden Square, 146 Kings Road, Bury St Edmunds, Suffolk, IP33 3DJ. The Company's functional and presentational currency is GBP. 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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The following principal accounting policies have been applied:
| 2.2 | VALUATION OF INVESTMENTS
Investments in subsidiaries are measured at cost less accumulated impairment.
| 2.3 | 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.
| 2.4 | 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. Page 3
PIGEON BURNHAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.ACCOUNTING POLICIES (CONTINUED)
| 2.5 | 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. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
3. | EMPLOYEES
| The Company has no employees other than the director, who did not receive any remuneration (2024 - £NIL).
4. | FIXED ASSET INVESTMENTS
|  | Investments in associates
|  | £
| COST OR VALUATION |
| At 1 April 2024 | 1
| At 31 March 2025 | 1
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PIGEON BURNHAM LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed by associated undertakings | - | 315,010
| Other debtors | 140,157 | 7,160
|  | 140,157 | 322,170
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 1,674
| Corporation tax | 32,178 | -
| Other creditors | 7,005 | 321,084
|  | 39,183 | 322,758
7. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 1 Ordinary share of £1 | 1 | 1
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