Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 true true false 1 2024-04-01 1 true 09525966 2025-03-31 09525966 2024-04-01 2025-03-31 09525966 2023-04-01 2024-03-31 09525966 2024-03-31 09525966 c:Director1 2024-04-01 2025-03-31 09525966 d:CurrentFinancialInstruments 2025-03-31 09525966 d:CurrentFinancialInstruments 2024-03-31 09525966 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 09525966 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 09525966 d:ShareCapital 2025-03-31 09525966 d:ShareCapital 2024-03-31 09525966 d:RetainedEarningsAccumulatedLosses 2025-03-31 09525966 d:RetainedEarningsAccumulatedLosses 2024-03-31 09525966 d:TaxLossesCarry-forwardsDeferredTax 2025-03-31 09525966 d:TaxLossesCarry-forwardsDeferredTax 2024-03-31 09525966 c:OrdinaryShareClass1 2024-04-01 2025-03-31 09525966 c:OrdinaryShareClass1 2025-03-31 09525966 c:OrdinaryShareClass1 2024-03-31 09525966 c:EntityHasNeverTraded 2024-04-01 2025-03-31 09525966 c:FRS102 2024-04-01 2025-03-31 09525966 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 09525966 c:FullAccounts 2024-04-01 2025-03-31 09525966 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 09525966 e:PoundSterling 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP

Registered number: 09525966 PPS PUMPS LTD UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
PPS PUMPS LTD REGISTERED NUMBER: 09525966 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 9,512 |  | 9,512 |
|  | 9,512 |  | 9,512 |
Creditors: amounts falling due within one year | 5 | (57,700) |  | (57,700) |
Net current liabilities |  |  | (48,188) |  | (48,188)
Total assets less current liabilities |  |  | (48,188) |  | (48,188)
Net liabilities |  |  | (48,188) |  | (48,188)
Capital and reserves |  |  |  |  |
Called up share capital | 7 |  | 1 |  | 1
Profit and loss account |  |  | (48,189) |  | (48,189)
|  |  | (48,188) |  | (48,188)
For the year ended 31 March 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006. 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:
I Davis
Director
Date: 1 December 2025
The notes on pages 2 to 4 form part of these financial statements. Page 1
PPS PUMPS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
The company is a private company limited by shares and is incorporated in England and Wales. The address of its Registered Office is Causeway House, 1 Dane Street, Bishop's Stortford, Hertfordshire, CM23 3BT. The trading address of the company is Unit 12 Haslemere Industrial Estate, Pig Lane, Bishop's Stortford, Hertfordshire, CM23 3HG. The company is the subsidiary company within a small group. 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 Company meets its day to day working capital requirements through informal borrowing from its parent company. The parent will not withdraw their funds until the company is in a position to do so. As a result the going concern basis of accounting has been adopted. The financial statements do not include any adjustments that would result from the withdrawal of this support.
| 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 2
PPS PUMPS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. 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 average monthly number of employees, including directors, during the year was 1 (2024 - 1).
4. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 701 | 701
| Deferred taxation | 8,811 | 8,811
|  | 9,512 | 9,512
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts owed to group undertakings | 57,700 | 55,225
| Accruals and deferred income | - | 2,475
|  | 57,700 | 57,700
Page 3
PPS PUMPS LTD NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | 8,811
| At end of year | 8,811
| The deferred tax asset is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Tax losses carried forward | 8,811 | 8,811
|  | 8,811 | 8,811
7. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 1 (2024 - 1) Ordinary share of £1.00 | 1 | 1
8. | Related party transactions
| As at the year end, the company had the following balances outstanding.
|  | 2025 | 2024
|  | £ | £
| Amount due to parent company | 57,700 | 55,225
|  | 57,700 | 55,225
Page 4