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REGISTERED NUMBER: 07071870 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

FOR

PDK VEHICLE SERVICES LTD

PDK VEHICLE SERVICES LTD (REGISTERED NUMBER: 07071870)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


PDK VEHICLE SERVICES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 31 DECEMBER 2022







DIRECTORS: P Kishere
Mrs S Kishere





REGISTERED OFFICE: Coombe Down Farm
Blandford Road
Coombe Bissett
Salisbury
Wiltshire
SP5 4LJ





REGISTERED NUMBER: 07071870 (England and Wales)





ACCOUNTANTS: Fawcetts LLP
Chartered Accountants
Windover House
St. Ann Street
Salisbury
SP1 2DR

PDK VEHICLE SERVICES LTD (REGISTERED NUMBER: 07071870)

BALANCE SHEET
31 DECEMBER 2022

2022 2021
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 - 29,387

CURRENT ASSETS
Stocks - 5,000
Debtors 5 58,666 38,002
Cash at bank and in hand 14,691 30,760
73,357 73,762
CREDITORS
Amounts falling due within one year 6 53,105 57,618
NET CURRENT ASSETS 20,252 16,144
TOTAL ASSETS LESS CURRENT LIABILITIES 20,252 45,531

PROVISIONS FOR LIABILITIES - 2,443
NET ASSETS 20,252 43,088

CAPITAL AND RESERVES
Called up share capital 7 1 1
Retained earnings 20,251 43,087
SHAREHOLDERS' FUNDS 20,252 43,088

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2022 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

PDK VEHICLE SERVICES LTD (REGISTERED NUMBER: 07071870)

BALANCE SHEET - continued
31 DECEMBER 2022


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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 November 2023 and were signed on its behalf by:





P Kishere - Director


PDK VEHICLE SERVICES LTD (REGISTERED NUMBER: 07071870)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022


1. STATUTORY INFORMATION

PDK Vehicle Services Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The company ceased trading on 31 December 2022 and the directors intend to have the company struck off. Accordingly these financial statements have been prepared on the basis that the company is not a going concern.

The financial statements are presented in Sterling (£) which is the functional currency of the company.

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

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - 2% on cost
Plant and machinery - 25% on cost
Fixtures and fittings - 25% on cost
Motor vehicles - 20% on cost
Computer equipment - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


PDK VEHICLE SERVICES LTD (REGISTERED NUMBER: 07071870)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2022


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Debtors
Debtors are measured at their recoverable amount.

Creditors and provisions
Creditors and provisions are recognised where the company has a present obligation resulting from a past event that will probably result in the transfer of funds to a third party and the amount due to settle the obligation can be measured or estimated reliably. Creditors and provisions are normally recognised at their settlement amount after allowing for any trade discount due.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2021 - 2 ) .

PDK VEHICLE SERVICES LTD (REGISTERED NUMBER: 07071870)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2022


4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2022 9,080 164,454 173,534
Additions - 5,191 5,191
Disposals (9,080 ) (169,645 ) (178,725 )
At 31 December 2022 - - -
DEPRECIATION
At 1 January 2022 1,522 142,625 144,147
Eliminated on disposal (1,522 ) (142,625 ) (144,147 )
At 31 December 2022 - - -
NET BOOK VALUE
At 31 December 2022 - - -
At 31 December 2021 7,558 21,829 29,387

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Trade debtors 9,106 13,198
Other debtors 49,560 24,804
58,666 38,002

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Trade creditors 14,450 10,328
Taxation and social security 1,244 4,108
Other creditors 37,411 43,182
53,105 57,618

PDK VEHICLE SERVICES LTD (REGISTERED NUMBER: 07071870)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2022


7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal value: 2022 2021
£ £
51 Ordinary 'A' £0.01 0.51 0.51
49 Ordinary 'B' £0.01 0.49 0.49
1.00 1.00


8. RELATED PARTY DISCLOSURES

Creditors due within one year include £17,679 (2021 - £11,775) which is owed to the directors of the company.