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
At 31 March 2026
68,400
68,400
Charge for the period
7,350
7,350
At 31 March 2026
7,350
7,350
At 31 March 2026
61,050
61,050