Caseware UK (AP4) 2022.0.179 2022.0.179 2023-03-312023-03-311The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2022-04-01falseNo description of principal activity1falsetrue 03918421 2022-04-01 2023-03-31 03918421 2021-04-01 2022-03-31 03918421 2023-03-31 03918421 2022-03-31 03918421 c:Director1 2022-04-01 2023-03-31 03918421 d:FurnitureFittings 2022-04-01 2023-03-31 03918421 d:FurnitureFittings 2023-03-31 03918421 d:FurnitureFittings 2022-03-31 03918421 d:FurnitureFittings d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 03918421 d:OfficeEquipment 2022-04-01 2023-03-31 03918421 d:OfficeEquipment 2023-03-31 03918421 d:OfficeEquipment 2022-03-31 03918421 d:OfficeEquipment d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 03918421 d:ComputerEquipment 2022-04-01 2023-03-31 03918421 d:OwnedOrFreeholdAssets 2022-04-01 2023-03-31 03918421 d:CurrentFinancialInstruments 2023-03-31 03918421 d:CurrentFinancialInstruments 2022-03-31 03918421 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 03918421 d:CurrentFinancialInstruments d:WithinOneYear 2022-03-31 03918421 d:UKTax 2022-04-01 2023-03-31 03918421 d:UKTax 2021-04-01 2022-03-31 03918421 d:ShareCapital 2023-03-31 03918421 d:ShareCapital 2022-03-31 03918421 d:RetainedEarningsAccumulatedLosses 2023-03-31 03918421 d:RetainedEarningsAccumulatedLosses 2022-03-31 03918421 c:FRS102 2022-04-01 2023-03-31 03918421 c:AuditExempt-NoAccountantsReport 2022-04-01 2023-03-31 03918421 c:FullAccounts 2022-04-01 2023-03-31 03918421 c:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 03918421 2 2022-04-01 2023-03-31 iso4217:GBP xbrli:pure
Registered number: 03918421








PDP MAINTENANCE LIMITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED  31 MARCH 2023

 
PDP MAINTENANCE LIMITED
REGISTERED NUMBER: 03918421

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 5 
1,252
1,477

  
1,252
1,477

Current assets
  

Debtors: amounts falling due within one year
 6 
8,668
13,169

Cash at bank and in hand
  
49,420
15,945

  
58,088
29,114

Creditors: amounts falling due within one year
 7 
(13,415)
(14,198)

Net current assets
  
 
 
44,673
 
 
14,916

Total assets less current liabilities
  
45,925
16,393

  

Net assets
  
45,925
16,393


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
45,825
16,293

  
45,925
16,393


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements 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 have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
 
Page 1

 
PDP MAINTENANCE LIMITED
REGISTERED NUMBER: 03918421
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2023


The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 2 November 2023.




P. S. Lewis
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
PDP MAINTENANCE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1.


General information

PDP Maintenance Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is 30 Orange Street, London, WC2H 7HF.
The financial statements are presented in Sterling, which is the functional currency of the company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, and represents fees for maintenance and repair work. 

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
PDP MAINTENANCE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
20%
Straight line
Computer equipment
-
33%
Straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.7

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.8

Creditors

Short term creditors are measured at the transaction price. 

 
2.9

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of income and retained earnings.
Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

 
2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 4

 
PDP MAINTENANCE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022 - 1).


4.


Taxation


2023
2022
£
£

Corporation tax


Current tax on profits for the year
7,626
(4,566)


7,626
(4,566)


Total current tax
7,626
(4,566)

Factors affecting tax charge for the year

There were no factors that affected the tax charge for the year, no corporation tax liability is due as losses arose during the year. The loss has been carried back.



Factors that may affect future tax charges

There were no factors that may affect future tax charges.

Page 5

 
PDP MAINTENANCE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

5.


Tangible Fixed Assets





Fixtures & fittings
Computer equipment
Total

£
£
£



Cost or valuation


At 1 April 2022
579
1,978
2,557


Additions
-
825
825



At 31 March 2023

579
2,803
3,382



Depreciation


At 1 April 2022
116
964
1,080


Charge for the year on owned assets
116
934
1,050



At 31 March 2023

232
1,898
2,130



Net book value



At 31 March 2023
347
905
1,252



At 31 March 2022
463
1,014
1,477


6.


Debtors

2023
2022
£
£


Trade debtors
3,197
8,603

Corporation tax repayable
4,566
4,566

Other debtors
905
-

8,668
13,169


Page 6

 
PDP MAINTENANCE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
2,512
8,325

Corporation tax
7,626
-

Other taxation and social security
777
2,149

Other creditors
-
1,224

Accruals
2,500
2,500

13,415
14,198



8.


Related party transactions

AMES Contracting Limited is a related party as the director P. Lewis wholly owns the company with his wife. At 31 March 2023 AMES Contracting Limited owed PDP Maintenance Limited £nil (2022 -  £nil). 

 
Page 7