Caseware UK (AP4) 2023.0.135 2023.0.135 2024-03-312024-03-31The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-04-01falseNo description of principal activity11falsetruefalse 03918421 2023-04-01 2024-03-31 03918421 2022-04-01 2023-03-31 03918421 2024-03-31 03918421 2023-03-31 03918421 c:Director1 2023-04-01 2024-03-31 03918421 d:FurnitureFittings 2023-04-01 2024-03-31 03918421 d:FurnitureFittings 2024-03-31 03918421 d:FurnitureFittings 2023-03-31 03918421 d:FurnitureFittings d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 03918421 d:OfficeEquipment 2023-04-01 2024-03-31 03918421 d:OfficeEquipment 2024-03-31 03918421 d:OfficeEquipment 2023-03-31 03918421 d:OfficeEquipment d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 03918421 d:ComputerEquipment 2023-04-01 2024-03-31 03918421 d:OwnedOrFreeholdAssets 2023-04-01 2024-03-31 03918421 d:CurrentFinancialInstruments 2024-03-31 03918421 d:CurrentFinancialInstruments 2023-03-31 03918421 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 03918421 d:CurrentFinancialInstruments d:WithinOneYear 2023-03-31 03918421 d:UKTax 2023-04-01 2024-03-31 03918421 d:UKTax 2022-04-01 2023-03-31 03918421 d:ShareCapital 2024-03-31 03918421 d:ShareCapital 2023-03-31 03918421 d:RetainedEarningsAccumulatedLosses 2024-03-31 03918421 d:RetainedEarningsAccumulatedLosses 2023-03-31 03918421 c:FRS102 2023-04-01 2024-03-31 03918421 c:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 03918421 c:FullAccounts 2023-04-01 2024-03-31 03918421 c:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 03918421 2 2023-04-01 2024-03-31 03918421 e:PoundSterling 2023-04-01 2024-03-31 iso4217:GBP xbrli:pure
Registered number: 03918421








PDP MAINTENANCE LIMITED

FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED  31 MARCH 2024

 
PDP MAINTENANCE LIMITED
REGISTERED NUMBER: 03918421

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 5 
1,640
1,252

  
1,640
1,252

Current assets
  

Debtors: amounts falling due within one year
 6 
30,533
8,668

Cash at bank and in hand
  
15,726
49,420

  
46,259
58,088

Creditors: amounts falling due within one year
 7 
(9,241)
(13,415)

Net current assets
  
 
 
37,018
 
 
44,673

Total assets less current liabilities
  
38,658
45,925

  

Net assets
  
38,658
45,925


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
38,558
45,825

  
38,658
45,925


The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.


 
Page 1

 
PDP MAINTENANCE LIMITED
REGISTERED NUMBER: 03918421
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2024

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 29 November 2024.




P. S. Lewis
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
PDP MAINTENANCE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

1.


General information

PDP Maintenance Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is 30 Orange Street, London, WC2H 7HF.
The financial statements are presented in Sterling, which is the functional currency of the company.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, and represents fees for maintenance and repair work. 

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.


 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 3

 
PDP MAINTENANCE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures and fittings
-
20%
Straight line
Computer equipment
-
33%
Straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Debtors

Short term debtors are measured at transaction price, less any impairment.

 
2.7

Cash

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

 
2.8

Creditors

Short term creditors are measured at the transaction price. 

 
2.9

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.
Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of income and retained earnings.
Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.


 
2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 4

 
PDP MAINTENANCE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Taxation


2024
2023
£
£

Corporation tax


Current tax on profits for the year
1,957
7,626


1,957
7,626


Total current tax
1,957
7,626

Factors affecting tax charge for the year

There were no factors that affected the tax charge for the year which has been calculated on the profits on ordinary activities before tax at the standard rate of corporation tax in the UK of 19% (2023 - 19%).


Page 5

 
PDP MAINTENANCE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

5.


Tangible Fixed Assets





Fixtures & fittings
Computer equipment
Total

£
£
£



Cost or valuation


At 1 April 2023
579
2,803
3,382


Additions
1,250
200
1,450



At 31 March 2024

1,829
3,003
4,832



Depreciation


At 1 April 2023
232
1,898
2,130


Charge for the year on owned assets
366
696
1,062



At 31 March 2024

598
2,594
3,192



Net book value



At 31 March 2024
1,231
409
1,640



At 31 March 2023
347
905
1,252


6.


Debtors

2024
2023
£
£


Trade debtors
6,748
3,197

AMES Contracting Limited
14,312
-

Corporation tax repayable
4,522
4,566

Other debtors
4,951
905

30,533
8,668


Page 6

 
PDP MAINTENANCE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2024

7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
3,202
2,512

Corporation tax
1,957
7,626

Other taxation and social security
1,582
777

Accruals
2,500
2,500

9,241
13,415



8.


Related party transactions

AMES Contracting Limited is a related party as the director P. Lewis wholly owns the company with his wife. At 31 March 2024 AMES Contracting Limited owed PDP Maintenance Limited £14,312 (2023 -  £Nil). 

 
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