Caseware UK (AP4) 2024.0.164 2024.0.164 2025-03-31 2025-03-31 2026-05-20 5 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true 2024-04-01 false No description of principal activity 4 true false 07600992 2024-04-01 2025-03-31 07600992 2023-04-01 2024-03-31 07600992 2025-03-31 07600992 2024-03-31 07600992 c:Director2 2024-04-01 2025-03-31 07600992 d:MotorVehicles 2024-04-01 2025-03-31 07600992 d:MotorVehicles 2025-03-31 07600992 d:MotorVehicles 2024-03-31 07600992 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 07600992 d:OfficeEquipment 2024-04-01 2025-03-31 07600992 d:OfficeEquipment 2025-03-31 07600992 d:OfficeEquipment 2024-03-31 07600992 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 07600992 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 07600992 d:ComputerSoftware 2025-03-31 07600992 d:ComputerSoftware 2024-03-31 07600992 d:CurrentFinancialInstruments 2025-03-31 07600992 d:CurrentFinancialInstruments 2024-03-31 07600992 d:Non-currentFinancialInstruments 2025-03-31 07600992 d:Non-currentFinancialInstruments 2024-03-31 07600992 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 07600992 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 07600992 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 07600992 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 07600992 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-03-31 07600992 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-03-31 07600992 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2025-03-31 07600992 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-03-31 07600992 d:ShareCapital 2025-03-31 07600992 d:ShareCapital 2024-03-31 07600992 d:RetainedEarningsAccumulatedLosses 2025-03-31 07600992 d:RetainedEarningsAccumulatedLosses 2024-03-31 07600992 c:FRS102 2024-04-01 2025-03-31 07600992 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 07600992 c:FullAccounts 2024-04-01 2025-03-31 07600992 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07600992 d:HirePurchaseContracts d:WithinOneYear 2025-03-31 07600992 d:HirePurchaseContracts d:WithinOneYear 2024-03-31 07600992 d:HirePurchaseContracts d:BetweenOneFiveYears 2025-03-31 07600992 d:HirePurchaseContracts d:BetweenOneFiveYears 2024-03-31 07600992 d:AcceleratedTaxDepreciationDeferredTax 2025-03-31 07600992 d:AcceleratedTaxDepreciationDeferredTax 2024-03-31 07600992 2 2024-04-01 2025-03-31 07600992 d:ComputerSoftware d:OwnedIntangibleAssets 2024-04-01 2025-03-31 07600992 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 07600992 POP TELECOM LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
POP TELECOM LIMITED REGISTERED NUMBER:07600992
BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 25,113 |  | 43,977
Tangible assets | 5 |  | 20,492 |  | 31,388
|  |  | 45,605 |  | 75,365
Current assets |  |  |  |  |
Stocks | 6 | 208,453 |  | 187,790 |
Debtors: amounts falling due within one year | 7 | 569,600 |  | 700,392 |
Cash at bank and in hand | 8 | 276,287 |  | 237,599 |
|  | 1,054,340 |  | 1,125,781 |
Creditors: amounts falling due within one year | 9 | (575,209) |  | (401,509) |
Net current assets |  |  | 479,131 |  | 724,272
Total assets less current liabilities |  |  | 524,736 |  | 799,637
Creditors: amounts falling due after more than one year | 10 |  | (19,442) |  | (31,614)
Provisions for liabilities |  |  |  |  |
Deferred tax | 13 | (1,700) |  | (11,400) |
|  |  | (1,700) |  | (11,400)
Net assets |  |  | 503,594 |  | 756,623
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 8 |  | 8
Profit and loss account |  |  | 503,586 |  | 756,615
|  |  | 503,594 |  | 756,623
Page 1
POP TELECOM LIMITED REGISTERED NUMBER:07600992
BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. 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:
Mrs D Curran
Director
Date: 20 May 2026
The notes on pages 3 to 12 form part of these financial statements. Page 2
POP TELECOM LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Pop Telecom Limited is a limited liability company incorporated in England and Wales. The Company registration number is 07600992. The registered address of the company is 910 The Crescent, Colchester Business Park, Colchester, CO4 9YQ 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 Companies Act 2006. The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies. The following principal accounting policies have been applied:
| 2.2 | Going concern
The Directors assess whether the use of going concern is appropriate i.e. whether there are any material uncertainties related to events or conditions that may cast significant doubt on the ability of the Company to continue as a going concern. The Directors make this assessment in respect of a period of at least one year from the date of authorisation for issue of the financial statements and have concluded that the Company has adequate resources to continue in operational existence for the foreseeable future and there are no material uncertainties about the Company's ability to continue as a going concern, thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
| 2.3 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
POP TELECOM LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.6 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.7 | 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.
| 2.8 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.9 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
POP TELECOM LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.9 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 25% - reducing balance
|  |  |  | Office equipment | - | 20% - reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.10 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.11 | 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.
| 2.12 | 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.
| 2.13 | 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 5
POP TELECOM LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.14 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
3. | Employees
| The average monthly number of employees, including the Directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Directors | 2 | 2
|  | Other staff | 3 | 2
|  |  | 5 | 4
Page 6
POP TELECOM LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Intangible assets
|  | Computer software
|  | £
| Cost |
| At 1 April 2024 | 75,454
| At 31 March 2025 | 75,454
| Amortisation |
| At 1 April 2024 | 31,477
| Charge for the year on owned assets | 18,864
| At 31 March 2025 | 50,341
| Net book value |
| At 31 March 2025 | 25,113
| At 31 March 2024 | 43,977
Page 7
POP TELECOM LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
5. | Tangible fixed assets
|  | Motor vehicles | Office equipment | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2024 | 30,795 | 41,991 | 72,786
| At 31 March 2025 | 30,795 | 41,991 | 72,786
| Depreciation |  |  |
| At 1 April 2024 | 15,398 | 26,000 | 41,398
| Charge for the year on owned assets | 7,699 | 3,197 | 10,896
| At 31 March 2025 | 23,097 | 29,197 | 52,294
| Net book value |  |  |
| At 31 March 2025 | 7,698 | 12,794 | 20,492
| At 31 March 2024 | 15,397 | 15,991 | 31,388
Page 8
POP TELECOM LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
6. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Finished goods and goods for resale | 208,453 | 187,790
|  | 208,453 | 187,790
Page 9
POP TELECOM LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
7. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | - | 23
| Amounts owed by group undertakings | 11,765 | 269,767
| Other debtors | 557,835 | 430,602
|  | 569,600 | 700,392
8. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 276,287 | 237,599
|  | 276,287 | 237,599
9. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 10,000 | 10,000
| Trade creditors | 307,757 | 163,156
| Corporation tax | 17,500 | 24,466
| Other taxation and social security | 231,779 | 176,029
| Obligations under finance lease and hire purchase contracts | 2,173 | 2,006
| Other creditors | - | 20,352
| Accruals and deferred income | 6,000 | 5,500
|  | 575,209 | 401,509
10. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 6,667 | 16,667
| Net obligations under finance leases and hire purchase contracts | 12,775 | 14,947
|  | 19,442 | 31,614
Page 10
POP TELECOM LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
11. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 10,000 | 10,000
| Amounts falling due 1-2 years |  |
| Bank loans | 6,667 | 10,000
| Amounts falling due 2-5 years |  |
| Bank loans | - | 6,667
|  | 16,667 | 26,667
12. | Hire purchase and finance leases
| Minimum lease payments under hire purchase fall due as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Within one year | 2,172 | 2,006
| Between 1-5 years | 12,775 | 14,947
|  | 14,947 | 16,953
13. | Deferred taxation
|  | 2025
|  | £
| At beginning of year | 11,400
| Charged to profit or loss | (9,700)
| At end of year | 1,700
Page 11
POP TELECOM LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 13.Deferred taxation (continued)
| The provision for deferred taxation is made up as follows:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Accelerated capital allowances | 1,700 | 11,400
|  | 1,700 | 11,400
14. | Related party transactions
| The Company has taken advantage of the exemption in Section 33.1A in FRS 102 from the requirement to disclose transactions entered into with its parent company as a wholly owned subsidiary, or with any other wholly owned members of the group.
15. | Controlling party
Throughout the current and preceding year the ultimate parent undertaking of the company was Pop Holdings (UK) Limited. The company was under the control of Mr D Curran and Mrs D Curran by virtue of their shareholding in Pop Holding (UK) Limited.
Page 12