Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-31 2024-12-31 false 2024-01-01 false No description of principal activity 1 1 false true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09411543 2024-01-01 2024-12-31 09411543 2023-01-01 2023-12-31 09411543 2024-12-31 09411543 2023-12-31 09411543 c:Director1 2024-01-01 2024-12-31 09411543 d:CurrentFinancialInstruments 2024-12-31 09411543 d:CurrentFinancialInstruments 2023-12-31 09411543 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 09411543 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 09411543 d:ShareCapital 2024-12-31 09411543 d:ShareCapital 2023-12-31 09411543 d:SharePremium 2024-12-31 09411543 d:SharePremium 2023-12-31 09411543 d:RetainedEarningsAccumulatedLosses 2024-12-31 09411543 d:RetainedEarningsAccumulatedLosses 2023-12-31 09411543 c:FRS102 2024-01-01 2024-12-31 09411543 c:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 09411543 c:FullAccounts 2024-01-01 2024-12-31 09411543 c:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 09411543 6 2024-01-01 2024-12-31 09411543 1 2024-12-31 09411543 1 2023-12-31 09411543 f:Euro 2024-01-01 2024-12-31 iso4217:GBP xbrli:pure

Registered number: 09411543 PCM CAPITAL LIMITED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
PCM CAPITAL LIMITED REGISTERED NUMBER: 09411543 BALANCE SHEET AS AT 31 DECEMBER 2024
|  | 2024 |  | 2023
Note |  | € |  | €
Fixed assets |  |  |  |  |
Investments | 4 |  | 428,800 |  | 483,200
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 1 |  | 1 |
Creditors: amounts falling due within one year | 6 | (184,825) |  | (181,700) |
Net current liabilities |  |  | (184,824) |  | (181,699)
Net assets |  |  | 243,976 |  | 301,501
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 1 |  | 1
Share premium account |  |  | 1,454,880 |  | 1,454,880
Profit and loss account |  |  | (1,210,905) |  | (1,153,380)
|  |  | 243,976 |  | 301,501
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 on 24 February 2026.
Sanjay Shah
Director
The notes on pages 2 to 4 form part of these financial statements. Page 1
PCM CAPITAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
1. | General information
PCM Capital Ltd ("the Company") is a private company limited by shares, incorporated in England and Wales on 19 February 2015. Its registered office is C/O Barnes Roffe Advisory Limited, Leytonstone House, 3 Hanbury Drive, Leytonstone, London, E11 1GA. 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
As part of the going concern review, the director has followed the guidelines published by the Financial Reporting Council entitled "Going Concern and Liquidity Risk Guidance for UK Companies 2009". The director has a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future. On this basis, the director considers that the going concern basis of accounting remains appropriate.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is Euros. 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.
| 2.4 | Valuation of investments
Investments in listed company shares are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in profit or loss for the period.
| 2.5 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Page 2
PCM CAPITAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024 2.Accounting policies (continued)
| 2.6 | 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 the director, during the year was 1 (2023 - 1).
4. | Fixed asset investments
|  | Other fixed asset investments
|  | €
| Cost or valuation |
| At 1 January 2024 | 483,200
| Revaluations | (54,400)
| At 31 December 2024 | 428,800
| Net book value |
| At 31 December 2024 | 428,800
| At 31 December 2023 | 483,200
5. | Debtors
|  |  |  |  | 2024 | 2023
|  |  |  |  | € | €
| Other debtors | 1 | 1
Page 3
PCM CAPITAL LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2024 | 2023
|  |  |  |  | € | €
| Other creditors | 169,821 | 167,265
| Accruals and deferred income | 15,004 | 14,435
|  | 184,825 | 181,700
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