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PBD CONSULTANCY LIMITED

Registered Number
09400846
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2023

PBD CONSULTANCY LIMITED
Company Information
for the year from 1 February 2022 to 31 January 2023

Director

BIRCH, Paul

Registered Address

44 Ecclesfield Road
Eccleston
St. Helens
WA10 5NB

Registered Number

09400846 (England and Wales)
PBD CONSULTANCY LIMITED
Balance Sheet as at
31 January 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets7671679
671679
Current assets
Debtors81,4111,242
Cash at bank and on hand4,0341,334
5,4452,576
Creditors amounts falling due within one year9(14,002)(17,625)
Net current assets (liabilities)(8,557)(15,049)
Total assets less current liabilities(7,886)(14,370)
Net assets(7,886)(14,370)
Capital and reserves
Called up share capital11
Profit and loss account(7,887)(14,371)
Shareholders' funds(7,886)(14,370)
The financial statements were approved and authorised for issue by the Director on 26 October 2023, and are signed on its behalf by:
BIRCH, Paul
Director
Registered Company No. 09400846
PBD CONSULTANCY LIMITED
Notes to the Financial Statements
for the year ended 31 January 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Principal activities
The principal activity of the company in the year under review was that of IT services.
4.Basis of measurement used in financial statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
5.Accounting policies
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery3
Office Equipment2
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation and operations policy
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
6.Employee information

20232022
Average number of employees during the year11
7.Property, plant and equipment

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 February 22--1182,8092,927
Additions509--314823
At 31 January 23509-1183,1233,750
Depreciation and impairment
At 01 February 22--1182,1302,248
Charge for year-170-661831
At 31 January 23-1701182,7913,079
Net book value
At 31 January 23509(170)-332671
At 31 January 22---679679
8.Debtors

2023

2022

££
Trade debtors / trade receivables1,4111,242
Total1,4111,242
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
9.Creditors within one year

2023

2022

££
Taxation and social security12,80216,775
Other creditors1,200850
Total14,00217,625
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.