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PBD CONSULTANCY LIMITED

Registered Number
09400846
(England and Wales)

Unaudited Financial Statements for the Period ended
30 April 2024

PBD CONSULTANCY LIMITED
Company Information
for the period from 1 February 2023 to 30 April 2024

Director

BIRCH, Paul

Registered Address

44 Ecclesfield Road
Eccleston
St. Helens
WA10 5NB

Registered Number

09400846 (England and Wales)
PBD CONSULTANCY LIMITED
Balance Sheet as at
30 April 2024

Notes

30 Apr 2024

31 Jan 2023

£

£

£

£

Fixed assets
Tangible assets32,277671
2,277671
Current assets
Debtors49,8231,411
Cash at bank and on hand5,9174,034
15,7405,445
Creditors amounts falling due within one year5(17,761)(14,002)
Net current assets (liabilities)(2,021)(8,557)
Total assets less current liabilities256(7,886)
Net assets256(7,886)
Capital and reserves
Called up share capital11
Profit and loss account255(7,887)
Shareholders' funds256(7,886)
The financial statements were approved and authorised for issue by the Director on 31 January 2025, and are signed on its behalf by:
BIRCH, Paul
Director
Registered Company No. 09400846
PBD CONSULTANCY LIMITED
Notes to the Financial Statements
for the period ended 30 April 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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
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).
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Plant and machinery3
Office Equipment2
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 February 235091183,1233,750
Additions340-2,4622,802
At 30 April 248491185,5856,552
Depreciation and impairment
At 01 February 231691182,7923,079
Charge for year298-8981,196
At 30 April 244671183,6904,275
Net book value
At 30 April 24382-1,8952,277
At 31 January 23340-331671
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables3,0321,411
Other debtors6,791-
Total9,8231,411
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2024

2023

££
Taxation and social security17,76112,802
Other creditors-1,200
Total17,76114,002
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.