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REGISTERED NUMBER: 02199489 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

P.D.L. Engineering Ltd

P.D.L. Engineering Ltd (Registered number: 02199489)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


P.D.L. Engineering Ltd

Company Information
for the Year Ended 30 November 2023







DIRECTOR: P E Axon





SECRETARY: P E Axon





REGISTERED OFFICE: 5 Whittle Road
Ferndown Industrial Estate
Wimborne
Dorset
BH21 7RJ





REGISTERED NUMBER: 02199489 (England and Wales)





ACCOUNTANTS: Barnhaze Accountancy Ltd
AAT Licensed Accountant
Barn Haze
Sampford Peverell
Tiverton
Devon
EX16 7EE

P.D.L. Engineering Ltd (Registered number: 02199489)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 160,437 137,113

CURRENT ASSETS
Stocks 5 67,400 62,000
Debtors 6 146,109 117,020
Cash at bank 95,270 149,111
308,779 328,131
CREDITORS
Amounts falling due within one year 7 102,836 123,953
NET CURRENT ASSETS 205,943 204,178
TOTAL ASSETS LESS CURRENT
LIABILITIES

366,380

341,291

CAPITAL AND RESERVES
Called up share capital 8 2,000 2,000
Share premium 8,750 8,750
Retained earnings 355,630 330,541
SHAREHOLDERS' FUNDS 366,380 341,291

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 August 2024 and were signed by:





P E Axon - Director


P.D.L. Engineering Ltd (Registered number: 02199489)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

P.D.L. Engineering 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.

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.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 20% on reducing balance
Computer equipment - 25% on reducing balance

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 4 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 December 2022 4,222 684,637 13,537 8,098 710,494
Additions - 84,729 - - 84,729
Disposals - (55,000 ) - - (55,000 )
At 30 November 2023 4,222 714,366 13,537 8,098 740,223
DEPRECIATION
At 1 December 2022 - 552,503 13,035 7,843 573,381
Charge for year - 27,463 101 64 27,628
Eliminated on disposal - (21,223 ) - - (21,223 )
At 30 November 2023 - 558,743 13,136 7,907 579,786
NET BOOK VALUE
At 30 November 2023 4,222 155,623 401 191 160,437
At 30 November 2022 4,222 132,134 502 255 137,113

P.D.L. Engineering Ltd (Registered number: 02199489)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

5. STOCKS
30.11.23 30.11.22
£    £   
Stocks 65,600 60,200
Work-in-progress 1,800 1,800
67,400 62,000

6. DEBTORS
30.11.23 30.11.22
£    £   
Amounts falling due within one year:
Trade debtors 70,176 51,967
Other debtors 65,630 65,053
135,806 117,020

Amounts falling due after more than one year:
Amounts owed by joint ventures 10,303 -

Aggregate amounts 146,109 117,020

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade creditors 31,364 46,736
Amounts owed to associates 14,000 12,000
Taxation and social security 17,874 16,346
Other creditors 39,598 48,871
102,836 123,953

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 30.11.22
value: £    £   
7,000 Ordinary 0.25p 1,750 1,750
1,000 'A' Ordinary 0.25p 250 250
2,000 2,000