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Company Registration No. 10002126 (England and Wales)
PTM (Rights) Limited Unaudited accounts for the year ended 31 March 2025
PTM (Rights) Limited Unaudited accounts Contents
Page
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PTM (Rights) Limited Company Information for the year ended 31 March 2025
Directors
Nicholas Newton Edward Andrew Crozier Richard Wolfe Peter BG McInerny
Company Number
10002126 (England and Wales)
Registered Office
6 Russell Grove London SW9 6HS United Kingdon
Accountants
River CCyF Limited 2 Orchard Grove Kilmacolm Renfrewshire PA13 4HQ
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PTM (Rights) Limited Accountants' report
Accountants' report to the board of directors of PTM (Rights) Limited on the preparation of the unaudited statutory accounts for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of PTM (Rights) Limited for the year ended 31 March 2025 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of PTM (Rights) Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of PTM (Rights) Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than PTM (Rights) Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that PTM (Rights) Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of PTM (Rights) Limited. You consider that PTM (Rights) Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of PTM (Rights) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
River CCyF Limited 2 Orchard Grove Kilmacolm Renfrewshire PA13 4HQ 30 December 2025
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PTM (Rights) Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
41,685 
39,685 
Current assets
Debtors
2,831 
302 
Cash at bank and in hand
16,152 
28,647 
18,983 
28,949 
Creditors: amounts falling due within one year
(508)
(541)
Net current assets
18,475 
28,408 
Net assets
60,160 
68,093 
Capital and reserves
Called up share capital
2,010 
1,490 
Share premium
218,490 
168,810 
Profit and loss account
(160,340)
(102,207)
Shareholders' funds
60,160 
68,093 
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 December 2025 and were signed on its behalf by
Nicholas Newton Director Company Registration No. 10002126
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PTM (Rights) Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
PTM (Rights) Limited is a private company, limited by shares, registered in England and Wales, registration number 10002126. The registered office is 6 Russell Grove, London, SW9 6HS, United Kingdon.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
Written off at 25% Straight Line
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. The directors do not consider that any amortisation is required for currently Intangible fixed assets.
Judgements in applying accounting policies and key sources of estimation and uncertainty
The preparation of financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the reporting date and the revenues and expenses during the period. The nature of estimation means that the actual outcomes could differ from estimates.
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
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PTM (Rights) Limited Notes to the Accounts for the year ended 31 March 2025
4
Intangible fixed assets
Other 
£ 
Cost
At 1 April 2024
39,685 
Additions
2,000 
At 31 March 2025
41,685 
Amortisation
At 1 April 2024
- 
At 31 March 2025
- 
Net book value
At 31 March 2025
41,685 
At 31 March 2024
39,685 
During the year the company increased its holding of Intellectual property rights through additional net expenditure of £15,685
5
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 April 2024
237 
At 31 March 2025
237 
Depreciation
At 1 April 2024
237 
At 31 March 2025
237 
Net book value
At 31 March 2025
- 
6
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
2,831 
302 
7
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Accruals
508 
541 
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PTM (Rights) Limited Notes to the Accounts for the year ended 31 March 2025
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
2,010 Ordinary shares of £1 each
2,010 
1,490 
Shares issued during the period:
520 Ordinary shares of £1 each
520 
9
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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