Acorah Software Products - Accounts Production 14.6.300 false true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 11003514 Mrs Rachel Nethercott Mr Paul Nethercott iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11003514 2022-10-31 11003514 2023-10-31 11003514 2022-11-01 2023-10-31 11003514 frs-core:CurrentFinancialInstruments 2023-10-31 11003514 frs-core:ComputerEquipment 2023-10-31 11003514 frs-core:ComputerEquipment 2022-11-01 2023-10-31 11003514 frs-core:ComputerEquipment 2022-10-31 11003514 frs-core:FurnitureFittings 2023-10-31 11003514 frs-core:FurnitureFittings 2022-11-01 2023-10-31 11003514 frs-core:FurnitureFittings 2022-10-31 11003514 frs-core:PlantMachinery 2023-10-31 11003514 frs-core:PlantMachinery 2022-11-01 2023-10-31 11003514 frs-core:PlantMachinery 2022-10-31 11003514 frs-core:ShareCapital 2023-10-31 11003514 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 11003514 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 11003514 frs-bus:FilletedAccounts 2022-11-01 2023-10-31 11003514 frs-bus:SmallEntities 2022-11-01 2023-10-31 11003514 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 11003514 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 11003514 frs-bus:Director1 2022-11-01 2023-10-31 11003514 frs-bus:Director2 2022-11-01 2023-10-31 11003514 frs-countries:EnglandWales 2022-11-01 2023-10-31 11003514 2021-10-31 11003514 2022-10-31 11003514 2021-11-01 2022-10-31 11003514 frs-core:CurrentFinancialInstruments 2022-10-31 11003514 frs-core:ShareCapital 2022-10-31 11003514 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31
Registered number: 11003514
PDN Build Solutions Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Willoughby & Smets Accountants Limited
Suite 14, 548-550 Elder House
Elder Gate
Milton Keynes
MK9 1LR
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11003514
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,198 1,598
1,198 1,598
CURRENT ASSETS
Cash at bank and in hand 4,386 6,705
4,386 6,705
Creditors: Amounts Falling Due Within One Year 6 (7,990 ) (10,052 )
NET CURRENT ASSETS (LIABILITIES) (3,604 ) (3,347 )
TOTAL ASSETS LESS CURRENT LIABILITIES (2,406 ) (1,749 )
NET LIABILITIES (2,406 ) (1,749 )
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (2,506 ) (1,849 )
SHAREHOLDERS' FUNDS (2,406) (1,749)
Page 1
Page 2
For the year ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
Mrs Rachel Nethercott
Director
24/10/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
PDN Build Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11003514 . The registered office is 176 Heath Lane, Dartford, DA1 2TN.
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. 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% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 33% straight line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2022 3,839 536 748 5,123
As at 31 October 2023 3,839 536 748 5,123
Depreciation
As at 1 November 2022 2,929 409 187 3,525
Provided during the period 228 32 140 400
As at 31 October 2023 3,157 441 327 3,925
Net Book Value
As at 31 October 2023 682 95 421 1,198
As at 1 November 2022 910 127 561 1,598
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Page 4
5. Debtors
2023 2022
£ £
Due within one year
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Accruals and deferred income - 6,414
Directors' loan accounts 7,990 3,638
7,990 10,052
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
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