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Company registration number: 07952247

PDK Design Ltd

Unaudited Filleted Financial Statements

for the Year Ended 31 March 2023

 

PDK Design Ltd

Contents

Company Information

1

Accountants' Report

2

Balance Sheet

3 to 4

Notes to the Unaudited Financial Statements

5 to 7

 

PDK Design Ltd

Company Information

Director

Mr P Kubica

Registered office

9 Stoneacre Close
Lowton
Warrington
WA3 2UE

Accountants

Abrams Ashton Ltd
Chartered Accountants
7 Waterside Court
St. Helens
Merseyside
WA9 1UA

 

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
PDK Design Ltd
for the Year Ended 31 March 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of PDK Design Ltd for the year ended 31 March 2023 as set out on pages 3 to 7 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of PDK Design Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of PDK Design Ltd and state those matters that we have agreed to state to the Board of Directors of PDK Design Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than PDK Design Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that PDK Design Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of PDK Design Ltd. You consider that PDK Design Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of PDK Design Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................

Abrams Ashton Ltd
Chartered Accountants
7 Waterside Court
St. Helens
Merseyside
WA9 1UA

15 November 2023

 

PDK Design Ltd

(Registration number: 07952247)
Balance Sheet as at 31 March 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

4

357

493

Current assets

 

Debtors

5

4,573

3,668

Cash at bank and in hand

 

12,512

12,138

 

17,085

15,806

Creditors: Amounts falling due within one year

6

(13,968)

(14,771)

Net current assets

 

3,117

1,035

Total assets less current liabilities

 

3,474

1,528

Provisions for liabilities

(68)

(94)

Net assets

 

3,406

1,434

Capital and reserves

 

Called up share capital

100

100

Retained earnings

3,306

1,334

Shareholders' funds

 

3,406

1,434

For the financial year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

 

PDK Design Ltd

(Registration number: 07952247)
Balance Sheet as at 31 March 2023

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 12 November 2023
 

.........................................
Mr P Kubica
Director

 

PDK Design Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
9 Stoneacre Close
Lowton
Warrington
WA3 2UE

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared on the historical cost basis. The financial statements have been prepared in sterling, which is the functional currency of the entity.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Revenue from the provision of engineering services is recognised when services are performed, net of value added tax, returns, rebates and discounts.

Deferred Tax

Deferred tax is provided in full respect of taxation deferred by the timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax has not been disclosed.

Tangible assets

Tangible assets are initially stated at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Equipment

33% straight line

 

PDK Design Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2023

Defined contribution pension obligation

The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. The annual contributions payable are charges to the profit and loss account.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2022 - 1).

4

Tangible assets

Office equipment
£

Total
£

Cost or valuation

At 1 April 2022

1,019

1,019

Additions

166

166

At 31 March 2023

1,185

1,185

Depreciation

At 1 April 2022

526

526

Charge for the year

302

302

At 31 March 2023

828

828

Carrying amount

At 31 March 2023

357

357

At 31 March 2022

493

493

 

PDK Design Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2023

5

debtors

2023
£

2022
£

Trade debtors

4,300

3,398

Other debtors

273

270

4,573

3,668

6

Creditors

Creditors: amounts falling due within one year

2023
£

2022
£

Due within one year

Corporation tax

8,448

8,846

Other creditors

5,520

5,925

13,968

14,771

7

Related party transactions

Transactions with the director

2022

At 1 April 2021
£

Repayments by director
£

At 31 March 2022
£

Mr P Kubica

145

(145)

-

       
     

 

The above loan is unsecured, interest free and repayable on demand. All the figures are disclosed on an aggregate basis.