19 February 2025 false No description of principal activity HyperTax 2026.01 16262438 business:PrivateLimitedCompanyLtd 2025-02-19 2026-03-31 16262438 business:AuditExempt-NoAccountantsReport 2025-02-19 2026-03-31 16262438 business:FilletedAccounts 2025-02-19 2026-03-31 16262438 2025-02-19 2026-03-31 16262438 2026-03-31 16262438 2022-03-31 16262438 business:Director1 2025-02-19 2026-03-31 16262438 business:Director2 2025-02-19 2026-03-31 16262438 business:RegisteredOffice 2025-02-19 2026-03-31 16262438 core:WithinOneYear 2026-03-31 16262438 core:AfterOneYear 2026-03-31 16262438 core:ShareCapital core:PreviouslyStatedAmount 2026-03-31 16262438 core:SharePremium core:PreviouslyStatedAmount 2026-03-31 16262438 core:RevaluationReserve core:PreviouslyStatedAmount 2026-03-31 16262438 core:InvestmentPropertiesRevaluationReserve core:PreviouslyStatedAmount 2026-03-31 16262438 core:CapitalRedemptionReserve core:PreviouslyStatedAmount 2026-03-31 16262438 core:CapitalContributionReserve core:PreviouslyStatedAmount 2026-03-31 16262438 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2026-03-31 16262438 core:PreviouslyStatedAmount 2026-03-31 16262438 business:SmallEntities 2025-02-19 2026-03-31 16262438 core:IntangibleAssetsOtherThanGoodwill 2025-02-18 16262438 core:IntangibleAssetsOtherThanGoodwill 2026-03-31 16262438 core:IntangibleAssetsOtherThanGoodwill 2025-02-19 2026-03-31 iso4217:GBP xbrli:pure
Company Registration No. 16262438 (England & Wales)
PCV Digital Limited
Unaudited Accounts
for the period ended 31 March 2026
PCV Digital Limited
Statement of financial position
as at 31 March 2026
2026
Fixed assets
Intangible assets
4
61,050
61,050
Current assets
Debtors
5
27,878
Cash at bank and in hand
147,300
175,178
Creditors: amounts falling due within one period
6
(70,198)
Net current assets
104,980
Total assets less current liabilities
166,030
Net assets
166,030
Capital and reserves
Called up share capital
15,449
Share premium
252,447
Profit and loss account
(101,866)
Shareholder funds
166,030
For the year ending 31 March 2026 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 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 were approved by the Board of Directors and authorised for issue on 3 August 2026 and were signed on its behalf by .............................................................. SMITH, Adam Director Company Registration Number: 16262438
PCV Digital Limited
Notes to the Accounts
for the period ended 31 March 2026
1. Statutory information
PCV Digital Limited is a private company, limited by shares, registered in England & Wales, registration number 16262438. The registered office is First Floor Office, 78-80 Portsmouth Road, Surbiton, KT6 5PT.
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.
Intangible Fixed Assets – Computer Software
Computer software licences and development costs are capitalised as intangible fixed assets when they meet the recognition criteria of FRS 102. They are stated at cost less accumulated amortisation and any accumulated impairment losses. Amortisation is calculated to write down the cost of the asset to its estimated residual value on a straight-line basis over its estimated useful economic life as follows: Computer Software: 3 years (33.3% per annum)
4. Intangible fixed assets
Other
Total
Cost
At 19 February 2025
-
-
Additions
68,400
68,400
Disposals
-
-
Revaluations
-
-
At 31 March 2026
68,400
68,400
Amortisation
At 19 February 2025
-
-
On disposals
-
-
Charge for the period
7,350
7,350
At 31 March 2026
7,350
7,350
Net book value
At 31 March 2026
61,050
61,050
At 18 February 2025
-
-
PCV Digital Limited
Notes to the Accounts (cont.)
for the period ended 31 March 2026
5. Debtors
2026
Amounts falling due within one period
VAT
17,318
Trade debtors
7,106
Accrued income and prepayments
586
Other debtors
2,868
27,878
6. Creditors: amounts falling due within one period
2026
Trade creditors
56,421
Accruals
5,880
Deferred income
7,897
70,198
7. Average number of employees
During the period the average number of employees was 0.