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Registered number: 04723215
PDC Digital Solutions Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
James Khan
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04723215
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 14,361 19,149
14,361 19,149
CURRENT ASSETS
Stocks 6 350 900
Debtors 489 4,977
Cash at bank and in hand 3,026 25,044
3,865 30,921
Creditors: Amounts Falling Due Within One Year (14,793 ) (19,122 )
NET CURRENT ASSETS (LIABILITIES) (10,928 ) 11,799
TOTAL ASSETS LESS CURRENT LIABILITIES 3,433 30,948
Creditors: Amounts Falling Due After More Than One Year (9,092 ) (13,307 )
NET (LIABILITIES)/ASSETS (5,659 ) 17,641
CAPITAL AND RESERVES
Called up share capital 8 4 4
Profit and Loss Account (5,663 ) 17,637
SHAREHOLDERS' FUNDS (5,659) 17,641
Page 1
Page 2
For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Denzil Chatwell
Director
24/10/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
PDC Digital Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04723215 . The registered office is 45 College Road, Barry, Vale Of Glamorgan, CF62 8HQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover 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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
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4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2023 9,000
As at 30 April 2024 9,000
Amortisation
As at 1 May 2023 9,000
As at 30 April 2024 9,000
Net Book Value
As at 30 April 2024 -
As at 1 May 2023 -
5. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2023 37,042 24,795 703 62,540
As at 30 April 2024 37,042 24,795 703 62,540
Depreciation
As at 1 May 2023 36,519 6,199 673 43,391
Provided during the period 131 4,649 8 4,788
As at 30 April 2024 36,650 10,848 681 48,179
Net Book Value
As at 30 April 2024 392 13,947 22 14,361
As at 1 May 2023 523 18,596 30 19,149
6. Stocks
2024 2023
£ £
Finished goods 350 900
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
7. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year 5,309 5,309
Later than one year and not later than five years 9,092 13,307
14,401 18,616
14,401 18,616
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8. Share Capital
2024 2023
Allotted, called up and fully paid £ £
1 Ordinary Shares of £ 3.000 each 3 3
1 Ordinary B shares of £ 1.000 each 1 1
4 4
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