2023-04-012024-03-312024-03-31false04402290PD MANAGEMENT LIMITED2024-11-27iso4217:GBPxbrli:pure044022902023-04-01044022902024-03-31044022902023-04-012024-03-31044022902022-04-01044022902023-03-31044022902022-04-012023-03-3104402290bus:SmallEntities2023-04-012024-03-3104402290bus:AuditExempt-NoAccountantsReport2023-04-012024-03-3104402290bus:FullAccounts2023-04-012024-03-3104402290bus:PrivateLimitedCompanyLtd2023-04-012024-03-3104402290core:WithinOneYear2024-03-3104402290core:AfterOneYear2024-03-3104402290core:WithinOneYear2023-03-3104402290core:AfterOneYear2023-03-3104402290core:ShareCapital2024-03-3104402290core:SharePremium2024-03-3104402290core:RevaluationReserve2024-03-3104402290core:OtherReservesSubtotal2024-03-3104402290core:RetainedEarningsAccumulatedLosses2024-03-3104402290core:ShareCapital2023-03-3104402290core:SharePremium2023-03-3104402290core:RevaluationReserve2023-03-3104402290core:OtherReservesSubtotal2023-03-3104402290core:RetainedEarningsAccumulatedLosses2023-03-3104402290core:LandBuildings2024-03-3104402290core:PlantMachinery2024-03-3104402290core:Vehicles2024-03-3104402290core:FurnitureFittings2024-03-3104402290core:OfficeEquipment2024-03-3104402290core:NetGoodwill2024-03-3104402290core:IntangibleAssetsOtherThanGoodwill2024-03-3104402290core:ListedExchangeTraded2024-03-3104402290core:UnlistedNon-exchangeTraded2024-03-3104402290core:LandBuildings2023-03-3104402290core:PlantMachinery2023-03-3104402290core:Vehicles2023-03-3104402290core:FurnitureFittings2023-03-3104402290core:OfficeEquipment2023-03-3104402290core:NetGoodwill2023-03-3104402290core:IntangibleAssetsOtherThanGoodwill2023-03-3104402290core:ListedExchangeTraded2023-03-3104402290core:UnlistedNon-exchangeTraded2023-03-3104402290core:LandBuildings2023-04-012024-03-3104402290core:PlantMachinery2023-04-012024-03-3104402290core:Vehicles2023-04-012024-03-3104402290core:FurnitureFittings2023-04-012024-03-3104402290core:OfficeEquipment2023-04-012024-03-3104402290core:NetGoodwill2023-04-012024-03-3104402290core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3104402290core:ListedExchangeTraded2023-04-012024-03-3104402290core:UnlistedNon-exchangeTraded2023-04-012024-03-3104402290core:MoreThanFiveYears2023-04-012024-03-3104402290core:Non-currentFinancialInstruments2024-03-3104402290core:Non-currentFinancialInstruments2023-03-3104402290dpl:CostSales2023-04-012024-03-3104402290dpl:DistributionCosts2023-04-012024-03-3104402290core:LandBuildings2023-04-012024-03-3104402290core:PlantMachinery2023-04-012024-03-3104402290core:Vehicles2023-04-012024-03-3104402290core:FurnitureFittings2023-04-012024-03-3104402290core:OfficeEquipment2023-04-012024-03-3104402290dpl:AdministrativeExpenses2023-04-012024-03-3104402290core:NetGoodwill2023-04-012024-03-3104402290core:IntangibleAssetsOtherThanGoodwill2023-04-012024-03-3104402290dpl:GroupUndertakings2023-04-012024-03-3104402290dpl:ParticipatingInterests2023-04-012024-03-3104402290dpl:GroupUndertakingscore:ListedExchangeTraded2023-04-012024-03-3104402290core:ListedExchangeTraded2023-04-012024-03-3104402290dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-04-012024-03-3104402290core:UnlistedNon-exchangeTraded2023-04-012024-03-3104402290dpl:CostSales2022-04-012023-03-3104402290dpl:DistributionCosts2022-04-012023-03-3104402290core:LandBuildings2022-04-012023-03-3104402290core:PlantMachinery2022-04-012023-03-3104402290core:Vehicles2022-04-012023-03-3104402290core:FurnitureFittings2022-04-012023-03-3104402290core:OfficeEquipment2022-04-012023-03-3104402290dpl:AdministrativeExpenses2022-04-012023-03-3104402290core:NetGoodwill2022-04-012023-03-3104402290core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3104402290dpl:GroupUndertakings2022-04-012023-03-3104402290dpl:ParticipatingInterests2022-04-012023-03-3104402290dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3104402290core:ListedExchangeTraded2022-04-012023-03-3104402290dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3104402290core:UnlistedNon-exchangeTraded2022-04-012023-03-3104402290core:NetGoodwill2024-03-3104402290core:IntangibleAssetsOtherThanGoodwill2024-03-3104402290core:LandBuildings2024-03-3104402290core:PlantMachinery2024-03-3104402290core:Vehicles2024-03-3104402290core:FurnitureFittings2024-03-3104402290core:OfficeEquipment2024-03-3104402290core:AfterOneYear2024-03-3104402290core:WithinOneYear2024-03-3104402290core:ListedExchangeTraded2024-03-3104402290core:UnlistedNon-exchangeTraded2024-03-3104402290core:ShareCapital2024-03-3104402290core:SharePremium2024-03-3104402290core:RevaluationReserve2024-03-3104402290core:OtherReservesSubtotal2024-03-3104402290core:RetainedEarningsAccumulatedLosses2024-03-3104402290core:NetGoodwill2023-03-3104402290core:IntangibleAssetsOtherThanGoodwill2023-03-3104402290core:LandBuildings2023-03-3104402290core:PlantMachinery2023-03-3104402290core:Vehicles2023-03-3104402290core:FurnitureFittings2023-03-3104402290core:OfficeEquipment2023-03-3104402290core:AfterOneYear2023-03-3104402290core:WithinOneYear2023-03-3104402290core:ListedExchangeTraded2023-03-3104402290core:UnlistedNon-exchangeTraded2023-03-3104402290core:ShareCapital2023-03-3104402290core:SharePremium2023-03-3104402290core:RevaluationReserve2023-03-3104402290core:OtherReservesSubtotal2023-03-3104402290core:RetainedEarningsAccumulatedLosses2023-03-3104402290core:NetGoodwill2022-04-0104402290core:IntangibleAssetsOtherThanGoodwill2022-04-0104402290core:LandBuildings2022-04-0104402290core:PlantMachinery2022-04-0104402290core:Vehicles2022-04-0104402290core:FurnitureFittings2022-04-0104402290core:OfficeEquipment2022-04-0104402290core:AfterOneYear2022-04-0104402290core:WithinOneYear2022-04-0104402290core:ListedExchangeTraded2022-04-0104402290core:UnlistedNon-exchangeTraded2022-04-0104402290core:ShareCapital2022-04-0104402290core:SharePremium2022-04-0104402290core:RevaluationReserve2022-04-0104402290core:OtherReservesSubtotal2022-04-0104402290core:RetainedEarningsAccumulatedLosses2022-04-0104402290core:AfterOneYear2023-04-012024-03-3104402290core:WithinOneYear2023-04-012024-03-3104402290core:Non-currentFinancialInstrumentscore:CostValuation2023-04-012024-03-3104402290core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-012024-03-3104402290core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-012024-03-3104402290core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-012024-03-3104402290core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-012024-03-3104402290core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-012024-03-3104402290core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3104402290core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3104402290core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-012024-03-3104402290core:Non-currentFinancialInstrumentscore:CostValuation2024-03-3104402290core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-03-3104402290core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-03-3104402290core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-03-3104402290core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-03-3104402290core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-03-3104402290core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-03-3104402290core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-03-3104402290core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-03-3104402290core:Non-currentFinancialInstrumentscore:CostValuation2023-03-3104402290core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-03-3104402290core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-03-3104402290core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-03-3104402290core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-03-3104402290core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-03-3104402290core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-03-3104402290core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-03-3104402290core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-03-3104402290bus:Director12023-04-012024-03-3104402290bus:Director22023-04-012024-03-3104402290core:FurnitureFittingsToolsEquipment2023-03-3104402290core:FurnitureFittingsToolsEquipment2024-03-3104402290core:FurnitureFittingsToolsEquipment2023-04-012024-03-31

PD MANAGEMENT LIMITED

Registered Number
04402290
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

PD MANAGEMENT LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

JOHNSON, Dorothy Joy
JOHNSON, Peter Falconer, Dr

Company Secretary

JOHNSON, Dorothy Joy

Registered Address

Dunedin 2 The Rowans
Grandborough
Rugby
CV23 8EP

Registered Number

04402290 (England and Wales)
PD MANAGEMENT LIMITED
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3180,954181,272
180,954181,272
Current assets
Cash at bank and on hand2,0414,474
2,0414,474
Creditors amounts falling due within one year5(83,656)(84,772)
Net current assets (liabilities)(81,615)(80,298)
Total assets less current liabilities99,339100,974
Net assets99,339100,974
Capital and reserves
Profit and loss account99,339100,974
Shareholders' funds99,339100,974
The financial statements were approved and authorised for issue by the Board of Directors on 27 November 2024, and are signed on its behalf by:
JOHNSON, Dorothy Joy
Director
Registered Company No. 04402290
PD MANAGEMENT LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Fixtures and fittings25
Office Equipment25
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Land & buildings

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 April 23180,0003,7721,547185,319
At 31 March 24180,0003,7721,547185,319
Depreciation and impairment
At 01 April 23-3,0969514,047
Charge for year-169149318
At 31 March 24-3,2651,1004,365
Net book value
At 31 March 24180,000507447180,954
At 31 March 23180,000676596181,272
4.Investment property
5.Creditors: amounts due within one year

2024

2023

££
Taxation and social security6291,387
Other creditors81,70782,066
Accrued liabilities and deferred income1,3201,319
Total83,65684,772