PUMA ALPHA VCT PLC

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 102

Reporting scope

Standalone (parent only)

Auditor

MHA

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“On this basis, the Directors believe that it is appropriate to continue to apply the going concern basis in preparing the financial statements. This is appropriate as the Company's non-qualifying investments are held for liquidity purposes and will be sold as and when required to ensure the Company's running costs.”

Significant events

• “Pockit ... acquired Monese and raised 3rd party equity at a valuation that resulted in a significant increase in the valuation since the previous year end in February 2024.”
• “The valuation of Iris ... has increased in the year under review having previously been held at cost at February 2024.”
• “recent changes in the UK listing rules, which took effect on 29 July 2024. These reforms, introduced by the Financial Conduct Authority (FCA), represent the most significant overhaul of the UK's listing regime in over three decades.”
• “Ostmodern engaged in a formal sale process for one of its digital assets...the board has resolved to place the company into administration. The company is valued at nil as at February 2025 and as such, there is nil impact to the NAV.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

15

last 12 months

Capital events

15

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  —

  Not reported

• Cash

  -45.4%

  £1,817,000 → £992,000

• Net assets

  +10.9%

  £27,666,000 → £30,686,000

• Employees

  —

  Not reported

• Profit before tax

  +57.1%

  -£4,128,000 → -£1,771,000

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers