Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31 2024-12-31 false The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 2024-01-01 false No description of principal activity 7 7 true 13226796 2024-01-01 2024-12-31 13226796 2023-01-01 2023-12-31 13226796 2024-12-31 13226796 2023-12-31 13226796 c:Director1 2024-01-01 2024-12-31 13226796 d:OfficeEquipment 2024-01-01 2024-12-31 13226796 d:OfficeEquipment 2024-12-31 13226796 d:OfficeEquipment 2023-12-31 13226796 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 13226796 d:ComputerEquipment 2024-01-01 2024-12-31 13226796 d:ComputerEquipment 2024-12-31 13226796 d:ComputerEquipment 2023-12-31 13226796 d:ComputerEquipment d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 13226796 d:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 13226796 d:CurrentFinancialInstruments 2024-12-31 13226796 d:CurrentFinancialInstruments 2023-12-31 13226796 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 13226796 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 13226796 d:ShareCapital 2024-12-31 13226796 d:ShareCapital 2023-12-31 13226796 d:RetainedEarningsAccumulatedLosses 2024-12-31 13226796 d:RetainedEarningsAccumulatedLosses 2023-12-31 13226796 c:FRS102 2024-01-01 2024-12-31 13226796 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 13226796 c:FullAccounts 2024-01-01 2024-12-31 13226796 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 13226796 2 2024-01-01 2024-12-31 13226796 e:PoundSterling 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 13226796 PJ SCRIM HOLDINGS LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2024
PJ SCRIM HOLDINGS LIMITED REGISTERED NUMBER: 13226796 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 34,773 |  | 51,881
|  |  | 34,773 |  | 51,881
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 263,525 |  | 119,028 |
Cash at bank and in hand | 6 | 284,181 |  | 74,871 |
|  | 547,706 |  | 193,899 |
Creditors: amounts falling due within one year | 7 | (757,412) |  | (246,159) |
Net current liabilities |  |  | (209,706) |  | (52,260)
Total assets less current liabilities |  |  | (174,933) |  | (379)
Net liabilities |  |  | (174,933) |  | (379)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | (175,033) |  | (479)
|  |  | (174,933) |  | (379)
Page 1
PJ SCRIM HOLDINGS LIMITED REGISTERED NUMBER: 13226796 BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2024 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:
A C S Maxwell-Jones
Director
Date: 20 November 2025
The notes on pages 3 to 7 form part of these financial statements. Page 2
PJ SCRIM HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
PJ Scrim Holdings Limited is a private company limited by shares and is incorporated in England and Wales (registered number: 13226796). The registered office address is 101 New Cavendish Street, 1st Floor South, London, W1W 6XH. The accounts are presented in Sterling, which is the functional currency of the Company. 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 preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Going concern
The director has prepared the financial statements on a going concern basis. This basis presumes that funds will be available to finance future operations and that the realisation of assets and settlement of liabilities, contingent obligations and commitments will occur in the ordinary course of business. The director has made an assessment of the Company’s ability to continue as a going concern and is satisfied that the Company has the resources to continue in business for a period of at least 12 months from the date of approval from the financial statements. Accordingly, the director is of the opinion that it is appropriate for the financial statements to be prepared on a going concern basis.
| 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. Page 3
PJ SCRIM HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | 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.
| 2.6 | 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.
| 2.7 | 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, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Office equipment | - | 20% |
|  |  |  | Computer equipment | - | 20% |
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. Page 4
PJ SCRIM HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 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.
| 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 7 (2023 - 7).
Page 5
PJ SCRIM HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
4. | Tangible fixed assets
|  | Office equipment | Computer equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 January 2024 | 85,560 | 3,452 | 89,012
| Additions | 1,436 | 37 | 1,473
| At 31 December 2024 | 86,996 | 3,489 | 90,485
| Depreciation |  |  |
| At 1 January 2024 | 36,939 | 192 | 37,131
| Charge for the year on owned assets | 17,692 | 889 | 18,581
| At 31 December 2024 | 54,631 | 1,081 | 55,712
| Net book value |  |  |
| At 31 December 2024 | 32,365 | 2,408 | 34,773
| At 31 December 2023 | 48,621 | 3,260 | 51,881
Page 6
PJ SCRIM HOLDINGS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade debtors | 121,500 | 13,500
| Other debtors | 29,800 | 93,642
| Prepayments and accrued income | 112,225 | 11,886
|  | 263,525 | 119,028
6. | Cash and cash equivalents
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Cash at bank and in hand | 284,181 | 74,871
|  | 284,181 | 74,871
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | £ | £
| Trade creditors | 24,555 | 18,068
| Corporation tax | - | 16,362
| Other taxation and social security | 39,015 | 10,779
| Other creditors | 616,592 | 147,950
| Accruals and deferred income | 77,250 | 53,000
|  | 757,412 | 246,159
Page 7