2022-12-012023-11-302023-11-30false04579395PDC Consultancy 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PDC Consultancy Limited

Registered Number
04579395
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

PDC Consultancy Limited
Company Information
for the year from 1 December 2022 to 30 November 2023

Director

Dean France

Registered Address

12 Johnson Street
Bilston
WV14 9RL

Registered Number

04579395 (England and Wales)
PDC Consultancy Limited
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets340,2837,339
40,2837,339
Current assets
Stocks45,6131,219
Debtors5528,021377,340
Cash at bank and on hand68,823123,221
602,457501,780
Creditors amounts falling due within one year6(465,714)(295,287)
Net current assets (liabilities)136,743206,493
Total assets less current liabilities177,026213,832
Creditors amounts falling due after one year7(48,286)(25,833)
Provisions for liabilities9(8,912)(591)
Net assets119,828187,408
Capital and reserves
Profit and loss account119,828187,408
Shareholders' funds119,828187,408
The financial statements were approved and authorised for issue by the Director on 24 May 2024, and are signed on its behalf by:
Dean France
Director
Registered Company No. 04579395
PDC Consultancy Limited
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
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.
Statement of compliance
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.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from rendering of services
Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Fixtures and fittings15
Vehicles15
Office Equipment15
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

20232022
Average number of employees during the year22
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 December 2220,821
Additions38,780
Disposals(8,988)
At 30 November 2350,613
Depreciation and impairment
At 01 December 2213,482
Charge for year518
On disposals(3,670)
At 30 November 2310,330
Net book value
At 30 November 2340,283
At 30 November 227,339
4.Stocks

2023

2022

££
Work in progress5,6131,219
Total5,6131,219
5.Debtors: amounts due within one year

2023

2022

££
Trade debtors / trade receivables527,082376,556
Prepayments and accrued income939784
Total528,021377,340
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables394,751252,139
Bank borrowings and overdrafts10,00010,000
Taxation and social security54,53431,966
Finance lease and HP contracts5,246-
Accrued liabilities and deferred income1,1831,182
Total465,714295,287
7.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts15,83325,833
Other creditors32,453-
Total48,28625,833
8.Obligations under finance leases

2023

2022

££
Finance lease and HP contracts32,452-
9.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)8,912591
Total8,912591