Acorah Software Products - Accounts Production 19.3.600 false true true 31 March 2025 1 April 2024 false 23 July 2026 1 April 2025 31 March 2026 31 March 2026 10470058 Mr Kenneth Wood PBT Group International B.V The Netherlands true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10470058 2025-03-31 10470058 2026-03-31 10470058 2025-04-01 2026-03-31 10470058 frs-core:CurrentFinancialInstruments 2026-03-31 10470058 frs-core:ComputerEquipment 2026-03-31 10470058 frs-core:ComputerEquipment 2025-04-01 2026-03-31 10470058 frs-core:ComputerEquipment 2025-03-31 10470058 frs-core:ShareCapital 2026-03-31 10470058 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 10470058 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 10470058 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 10470058 frs-bus:SmallEntities 2025-04-01 2026-03-31 10470058 frs-bus:Audited 2025-04-01 2026-03-31 10470058 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 10470058 1 2025-04-01 2026-03-31 10470058 frs-bus:Director1 2025-04-01 2026-03-31 10470058 frs-core:CurrentFinancialInstruments 2 2026-03-31 10470058 frs-countries:EnglandWales 2025-04-01 2026-03-31 10470058 2024-03-31 10470058 2025-03-31 10470058 2024-04-01 2025-03-31 10470058 frs-core:CurrentFinancialInstruments 2025-03-31 10470058 frs-core:ShareCapital 2025-03-31 10470058 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 10470058 frs-core:CurrentFinancialInstruments 2 2025-03-31
Registered number: 10470058
PBT Group (UK) Limited
Financial Statements
For The Year Ended 31 March 2026
Jupp Castle Limited
ACCA
2nd Floor Stanley House London Road
Hook
Hampshire
RG27 9GA
PBT Group (UK) Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1
Notes to the Financial Statements | 2—5

Page 1
PBT Group (UK) Limited
Statement of Financial Position
As At 31 March 2026
Statement of Financial Position
Registered number: 10470058

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1 |  | 186
|  |  | 1 |  | 186
CURRENT ASSETS
Debtors | 5 | 472,752 |  | 655,126 |
Cash at bank and in hand |  | 42,861 |  | 120,258 |
|  | 515,613 |  | 775,384 |
Creditors: Amounts Falling Due Within One Year | 6 | (133,296 ) |  | (437,951 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 382,317 |  | 337,433
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 382,318 |  | 337,619
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | - |  | (46 )
NET ASSETS |  |  | 382,318 |  | 337,573
CAPITAL AND RESERVES
Called up share capital | 7 |  | 100 |  | 100
Income Statement |  |  | 382,218 |  | 337,473
SHAREHOLDERS' FUNDS |  |  | 382,318 |  | 337,573

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Mr Kenneth Wood Director
23 July 2026

The notes on pages 2 to 5 form part of these financial statements.
Page 1
Page 2
PBT Group (UK) Limited
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
PBT Group (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 10470058 . The registered office is 2nd Floor Stanley House, London Road, Hook, Hampshire, RG27 9GA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The accounts are prepared in British Pound Sterling and the accounts are prepared to the nearest pound.
2.2. Going Concern Disclosure
The directors believe that the company has adequate financial resources to continue in operation for the foreseeable future and accordingly the financial statements have been prepared on a going concern basis. The directors is satisfied is that the company is in a sound financial position and that it has access to sufficient borrowing facilities to meet its foreseeable cash requirements. The directors is not aware of any new material changes that may adversely impact the company. The directors is also not aware of any material non-compliance with statutory or regulatory requirements or of any pending changes to legislation which may affect the company.
2.3. Turnover
Rendering of services
The company recognises revenue from the following major sources:
• time and material contracts
• fixed price contracts
Revenue from time and material contracts as well as fixed price contracts is recognised on an over time basis, as the customer simultaneously receives and consumes the service that the Company provides.
Revenue from providing services is recognised in the accounting period in which the service is rendered, i.e. when the performance obligation of the contract is met.
For time and material contracts, revenue is recognised as and when the service is provided, based on the number of hours worked per resource. For fixed price contracts, revenue is recognised monthly at a fixed amount per the contract as and when the service is provided.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment | 25% straight line

2.5. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans to related parties.
Cash and cash equivalents are short term, highly liquid investments that are readily convertible to known amounts of cash.
Basic financial assets
Basic financial assets, which include debtors, loans to related parties and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method. Financial assets classified as receivable within one year are not amortised.
Basic financial liabilities
Basic financial liabilities, including trade creditors and other payables, are initially recognised at transaction price and subsequently measured at amortised cost using the effective interest method. Financial liabilities classified as payable within one year are not amortised.
Page 2
Page 3
PBT Group (UK) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the income statement as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 April 2025 | 991
As at 31 March 2026 | 991
Depreciation
As at 1 April 2025 | 805
Provided during the period | 185
As at 31 March 2026 | 990
Net Book Value
As at 31 March 2026 | 1
As at 1 April 2025 | 186

Page 3
Page 4
PBT Group (UK) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
5. Debtors

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 161,479 |  | 157,236
Prepayments and accrued income | 656 |  | 1,241
Deposit - Regus | 132 |  | 132
Amounts owed by group undertakings | 310,485 |  | 496,517
| 472,752 |  | 655,126

6. Creditors: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Trade creditors | 953 |  | 642
Amounts owed to group undertakings | 67,707 |  | 350,211
Other creditors | 17,855 |  | 24,282
Taxation and social security | 46,781 |  | 62,816
| 133,296 |  | 437,951

7. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

8. Related Party Transactions
The company has taken advantage of the exemption in FRS102 Section 1A paragraph 1AC.35.
Fellow subsidiary - company under common control
During the year PBT Group UK transferred cash to a fellow group company in order to support them. This amount has been subject to interest, revaluation and consolidation during the year. At the year end £244,297 was owed to the company (2025 - £415,883).
The loan is unsecured, bears interest at a rate of 2% per annum and has no fixed terms of repayment. The amount of interest charged in the year was £7,046 (2025: £4,734).
Holding company
In the previous year the company had excess funds and these were used to clear two outstanding loans owned by the holding company. These are as follows:

- loan to a company previously part of the group, totalling £51,101.96. It ceased to be part of the group on 30 September 2023.

- loan to a fellow group company Ltd totalling £11,327.89.

At the year end £66,188 was owed to the company by the holding company. This amount has been subject to interest, revaluation and consolidation during the year (2025- £62,200).
The loan is unsecured, bears interest at a rate of 2% per annum and has no fixed terms of repayment. The amount of interest charged in the year was £1,285 (2025: £1,074).
Page 4
Page 5
PBT Group (UK) Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
9. Ultimate Parent Undertaking and Controlling Party
The company's immediate parent is PBT International Holdings Besloten Vennootschap, incorporated in The Netherlands. The registered office is Keizersgracht 62, 1015CS Amsterdam, The Netherlands.
The ultimate parent is PBT Holdings Limited, incorporated in South Africa and is publicly traded on the Johannesburg stock exchange. The registered office is 2 Mews Close, Waterford Mews, Century City, 7441, South Africa.
10. Audit Information
The auditor's report on the accounts of PBT Group (UK) Limited for the year ended 31 March 2026 was unqualified.
The auditor's report was signed by Spencer Watson FCA (Senior Statutory Auditor) for and on behalf of Buckley Watson Limited , Statutory Auditor.

Buckley Watson Limited 57a Broadway Leigh on Sea SS9 1PE

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