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Company Registration No. 08123316 (England and Wales)
PD Hive Ltd Unaudited accounts for the year ended 30 June 2024
PD Hive Ltd Unaudited accounts Contents
Page
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PD Hive Ltd Company Information for the year ended 30 June 2024
Directors
Paul Thomas Daniel Becerra
Company Number
08123316 (England and Wales)
Registered Office
Cedar House New Road Bath Somerset BA2 7WA GBR
Accountants
Adams O'Rourke Accountants Ltd 436 Woolton Road Liverpool L25 6JQ
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PD Hive Ltd Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
752 
- 
Current assets
Debtors
45,878 
35,652 
Cash at bank and in hand
29,993 
22,365 
75,871 
58,017 
Creditors: amounts falling due within one year
(31,446)
(28,975)
Net current assets
44,425 
29,042 
Total assets less current liabilities
45,177 
29,042 
Provisions for liabilities
Deferred tax
(143)
- 
Net assets
45,034 
29,042 
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
45,032 
29,040 
Shareholders' funds
45,034 
29,042 
For the year ending 30 June 2024 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 27 November 2024 and were signed on its behalf by
Paul Thomas Director Company Registration No. 08123316
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PD Hive Ltd Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
PD Hive Ltd is a private company, limited by shares, registered in England and Wales, registration number 08123316. The registered office is Cedar House, New Road, Bath, Somerset, BA2 7WA, GBR.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 July 2023
- 
Additions
1,083 
At 30 June 2024
1,083 
Depreciation
Charge for the year
331 
At 30 June 2024
331 
Net book value
At 30 June 2024
752 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
40,320 
26,400 
Accrued income and prepayments
396 
- 
Other debtors
5,162 
9,252 
45,878 
35,652 
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PD Hive Ltd Notes to the Accounts for the year ended 30 June 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
9,413 
12,897 
VAT
12,977 
8,058 
Trade creditors
304 
244 
Taxes and social security
8,752 
7,776 
31,446 
28,975 
7
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Interest free and repayable on demand
5,045 
2,287 
5,045 
2,287 
Interest free and repayable on demand
4,207 
2,875 
4,207 
2,875 
9,252 
5,162 
9,252 
5,162 
Director loans provided interest free and repayable on demand.
8
Transactions with related parties
Loan to Director Daniel Becerra at 0% interest and repayable on demand of £2,875. Loan to Director Paul Thomas at 0% interest and repayable on demand of £2,287.
9
Average number of employees
During the year the average number of employees was 2 (2023: 1).
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