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Registered Number: 15820922
PEM SOFT LIMITED
Abridged Accounts
Period of accounts Start date: 05 July 2024 End date: 31 July 2025

PEM SOFT LIMITED Contents Page For the Period 05 July 2024 to 31 July 2025
Statement of financial position | 1
Notes to the financial statements | 2

PEM SOFT LIMITED Statement of Financial Position As at 31 July 2025
| Notes | 2025 £
--- | --- | ---
Fixed assets |  |
Tangible fixed assets | 3 | 1,671
|  | 1,671
Current assets |  |
Debtors |  | 6,000
Cash at bank and in hand |  | 1,108
|  | 7,108
Creditors: amount falling due within one year |  | (5,626)
Net current assets |  | 1,482
Total assets less current liabilities |  | 3,153
Net assets |  | 3,153
Capital and reserves |  |
Called up share capital |  | 100
Profit and loss account |  | 3,053
Shareholders' funds |  | 3,153
For the period ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 09 April 2026 and were signed by:
------------------------------- Manpreet KAUR Director
1

PEM SOFT LIMITED Notes to the Abridged Financial Statements For the Period 05 July 2024 to 31 July 2025
General Information PEM SOFT LIMITED is a private company, limited by shares, registered in , registration number 15820922, registration address Roadhouse 34-44, London Road, CARLISLE, CUMBRIA, CA1 2EL. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment | 3 Straight Line
2. | Average number of employees Average number of employees during the period was 2.
3. | Tangible fixed assets
Cost or valuation | Computer Equipment |  | Total
| £ |  | £
At 05 July 2024 | - |  | -
Additions | 2,058 |  | 2,058
Disposals | - |  | -
At 31 July 2025 | 2,058 |  | 2,058
Depreciation
At 05 July 2024 | - |  | -
Charge for period | 387 |  | 387
On disposals | - |  | -
At 31 July 2025 | 387 |  | 387
Net book values
Closing balance as at 31 July 2025 | 1,671 |  | 1,671
Opening balance as at 05 July 2024 | - |  | -
2