Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-312025-03-312024-04-01falsefalseNo description of principal activity22trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 08445506 2024-04-01 2025-03-31 08445506 2023-04-01 2024-03-31 08445506 2025-03-31 08445506 2024-03-31 08445506 c:Director2 2024-04-01 2025-03-31 08445506 d:CurrentFinancialInstruments 2025-03-31 08445506 d:CurrentFinancialInstruments 2024-03-31 08445506 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 08445506 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 08445506 d:ShareCapital 2025-03-31 08445506 d:ShareCapital 2024-03-31 08445506 d:RetainedEarningsAccumulatedLosses 2025-03-31 08445506 d:RetainedEarningsAccumulatedLosses 2024-03-31 08445506 c:FRS102 2024-04-01 2025-03-31 08445506 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08445506 c:FullAccounts 2024-04-01 2025-03-31 08445506 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08445506 2 2024-04-01 2025-03-31 08445506 6 2024-04-01 2025-03-31 08445506 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 08445506









PENN PLACE INVESTMENTS LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

 
PENN PLACE INVESTMENTS LIMITED
REGISTERED NUMBER: 08445506

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
Note
£
£

Fixed assets
  

Investments
 4 
1,837,344
1,437,344

  
1,837,344
1,437,344

Current assets
  

Debtors: amounts falling due within one year
 5 
5,868,187
6,096,155

Cash at bank and in hand
 6 
35,154
100,907

  
5,903,341
6,197,062

Creditors: amounts falling due within one year
 7 
(9,344,442)
(9,368,683)

Net current liabilities
  
 
 
(3,441,101)
 
 
(3,171,621)

Total assets less current liabilities
  
(1,603,757)
(1,734,277)

  

Net liabilities
  
(1,603,757)
(1,734,277)


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
(1,603,857)
(1,734,377)

  
(1,603,757)
(1,734,277)


The directors consider 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 directors acknowledge their 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 by: 



Page 1

 
PENN PLACE INVESTMENTS LIMITED
REGISTERED NUMBER: 08445506
    
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2025

................................................
T R M Price
Director
Date: 22 December 2025

Page 2

 
PENN PLACE INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Penn Place Investments Limited is a company limited by shares incorporated in England and Wales within the United Kingdom. The address of the registered office is First Floor, Radius House, 51 Clarendon Road, Watford, WD17 1HP.

The company's principal activity is that of investment finance.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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 Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and 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 financial statements have been prepared on the going concern basis which assumes that the company will be able to continue trading for the foreseeable future. The company is dependent on the continuing support of its shareholders for this. The shareholders have, without creating a contractual obligation, indicated their intention to continue providing such additional funding as may be required.

The directors are, therefore, satisfied that the going concern basis is appropriate for the preparation of these financial statements.

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Page 3

 
PENN PLACE INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.4

Revenue

Turnover comprises revenue recognised by the company in respect of services supplied during the year, exclusive of Value Added Tax and trade discounts.

 
2.5

Interest income

Interest income is recognised in profit or loss using the effective interest method.

  
2.6

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.7

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.8

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.9

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.

 
2.10

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.

 
2.11

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 2 (2024 - 2).

Page 4

 
PENN PLACE INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

4.


Fixed asset investments





Investments in subsidiary companies
Unlisted investments
Total

£
£
£



Cost or valuation


At 1 April 2024
147,390
1,289,954
1,437,344


Additions
-
400,000
400,000



At 31 March 2025
147,390
1,689,954
1,837,344





5.


Debtors

2025
2024
£
£


Trade debtors
1,723,912
1,699,141

Other debtors
4,144,275
4,397,014

5,868,187
6,096,155



6.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
35,154
100,907

Less: bank overdrafts
(2,757)
-

32,397
100,907


Page 5

 
PENN PLACE INVESTMENTS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

7.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank overdrafts
2,757
-

Trade creditors
1,439,032
1,439,032

Other creditors
7,891,283
7,916,065

Accruals and deferred income
11,370
13,586

9,344,442
9,368,683


 
Page 6