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Registered Number: 09022732
England and Wales

 

 

 

PIERDELL CONSTRUCTION LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 November 2022

End date: 30 April 2024
Directors Kieran Patrick Dell
Colin John Dell
Registered Number 09022732
Registered Office 65 Peach Street
Wokingham
Berkshire
United Kingdom
RG40 1XP
1
Director's report and financial statements
The directors present their annual report and the financial statements for the year ended 30 April 2024.
Principal activities
Principal activity of the company during the financial period was of general building services.
Directors
The directors who served the company throughout the period were as follows:
Kieran Patrick Dell
Colin John Dell

This report was approved by the board and signed on its behalf by:


----------------------------------
Kieran Patrick Dell
Director

Date approved: 03 October 2024
2
 
 
Notes
 
2024
£
  2022
£
Fixed assets      
Tangible fixed assets 3 29,650    46,446 
29,650    46,446 
Current assets      
Stocks 4 10,000    8,000 
Debtors 5 74,676    121,149 
Cash at bank and in hand 17    23,462 
84,693    152,611 
Creditors: amount falling due within one year 6 (72,296)   (92,904)
Net current assets 12,397    59,707 
 
Total assets less current liabilities 42,047    106,153 
Creditors: amount falling due after more than one year 7 (27,523)   (49,752)
Provisions for liabilities 8 (5,636)   (8,825)
Net assets 8,888    47,576 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 8,788    47,476 
Shareholders' funds 8,888    47,576 
 


For the period ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 03 October 2024 and were signed on its behalf by:


-------------------------------
Kieran Patrick Dell
Director
3
General Information
Pierdell Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 09022732, registration address 65 Peach Street, Wokingham, Berkshire, United Kingdom, RG40 1XP. The trading address of the company is 53 Windmill Road , Mortimer Common, Reading, Berkshire, RG7 3RJ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. 
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Computer Equipment 33% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees


Average number of employees during the period was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Computer Equipment   Total
  £   £   £   £
At 01 November 2022 64,559    14,347    607    79,513 
Additions     649    649 
Disposals      
At 30 April 2024 64,559    14,347    1,256    80,162 
Depreciation
At 01 November 2022 20,808    11,652    607    33,067 
Charge for period 16,391    1,010    44    17,445 
On disposals      
At 30 April 2024 37,199    12,662    651    50,512 
Net book values
Closing balance as at 30 April 2024 27,360    1,685    605    29,650 
Opening balance as at 01 November 2022 43,751    2,695      46,446 


4.

Stocks

2024
£
  2022
£
Stocks 10,000    8,000 
10,000    8,000 

5.

Debtors: amounts falling due within one year

2024
£
  2022
£
Trade Debtors 42,286    23,061 
Other Debtors 32,390    47,550 
Taxation Recoverable   14,011 
Directors' Current Accounts   36,527 
74,676    121,149 

6.

Creditors: amount falling due within one year

2024
£
  2022
£
Trade Creditors 12,370    57,018 
Bank Loans 16,225    9,626 
Social Security and Other Taxes 32,147    21,853 
Hire Purchase - less than 1 year 4,984    4,407 
Directors' Current Accounts 6,570   
72,296    92,904 

7.

Creditors: amount falling due after more than one year

2024
£
  2022
£
Bank Loans - 1-2 years 10,247    9,870 
Bank Loans - 2-5 years 10,506    25,780 
Hire Purchase - 2-5 years 6,770    14,102 
27,523    49,752 

8.

Provisions for liabilities

2024
£
  2022
£
Deferred Tax 5,636    8,825 
5,636    8,825 

4