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REGISTERED NUMBER: 02357454 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2024

FOR

P.D.R. ELECTRICAL LIMITED

P.D.R. ELECTRICAL LIMITED (REGISTERED NUMBER: 02357454)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


P.D.R. ELECTRICAL LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2024







DIRECTORS: P A Dean
P J Dean





REGISTERED OFFICE: 17 Dalton Court
Astmoor Industrial Estate
Runcorn
Cheshire
WA7 1PU





REGISTERED NUMBER: 02357454 (England and Wales)





ACCOUNTANTS: WatkinsonBlack
1st Floor
264 Manchester Road
Warrington
Cheshire
WA1 3RB

P.D.R. ELECTRICAL LIMITED (REGISTERED NUMBER: 02357454)

BALANCE SHEET
31 MARCH 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 165,393 152,612

CURRENT ASSETS
Stocks 10,000 10,000
Debtors 5 231,508 243,154
Cash at bank 359,803 418,001
601,311 671,155
CREDITORS
Amounts falling due within one year 6 214,489 308,699
NET CURRENT ASSETS 386,822 362,456
TOTAL ASSETS LESS CURRENT
LIABILITIES

552,215

515,068

PROVISIONS FOR LIABILITIES 228 228
NET ASSETS 551,987 514,840

CAPITAL AND RESERVES
Called up share capital 1,900 1,900
Revaluation reserve 7 126,369 126,369
Retained earnings 423,718 386,571
551,987 514,840

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 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.

P.D.R. ELECTRICAL LIMITED (REGISTERED NUMBER: 02357454)

BALANCE SHEET - continued
31 MARCH 2024


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 Board of Directors and authorised for issue on 17 October 2024 and were signed on its behalf by:





P A Dean - Director


P.D.R. ELECTRICAL LIMITED (REGISTERED NUMBER: 02357454)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1. STATUTORY INFORMATION

P.d.r. Electrical Limited 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.

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 Income Statement, 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.

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.

P.D.R. ELECTRICAL LIMITED (REGISTERED NUMBER: 02357454)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

2. ACCOUNTING POLICIES - continued

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2023 - 9 ) .

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2023 171,803 213,901 385,704
Additions - 28,521 28,521
At 31 March 2024 171,803 242,422 414,225
DEPRECIATION
At 1 April 2023 52,189 180,903 233,092
Charge for year 3,436 12,304 15,740
At 31 March 2024 55,625 193,207 248,832
NET BOOK VALUE
At 31 March 2024 116,178 49,215 165,393
At 31 March 2023 119,614 32,998 152,612

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 181,508 243,154
Other debtors 50,000 -
231,508 243,154

P.D.R. ELECTRICAL LIMITED (REGISTERED NUMBER: 02357454)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade creditors 107,966 68,340
Taxation and social security 80,592 173,551
Other creditors 25,931 66,808
214,489 308,699

7. RESERVES
Revaluatio
reserve
£   
At 1 April 2023
and 31 March 2024 126,369