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REGISTERED NUMBER: 01431184 (England and Wales)












PEMBROKE DESIGN LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 MARCH 2025






PEMBROKE DESIGN LIMITED (REGISTERED NUMBER: 01431184)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


PEMBROKE DESIGN LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: J Mansel-Thomas
A T Powell
M C Williams





SECRETARY: A T Powell





REGISTERED OFFICE: 16 Meyrick Street
Pembroke Dock
Pembrokeshire
SA72 6UT





REGISTERED NUMBER: 01431184 (England and Wales)





ACCOUNTANTS: Bevan Buckland LLP
Chartered Accountants
Castle Chambers
6 Westgate Hill
Pembroke
Pembrokeshire
SA71 4LB

PEMBROKE DESIGN LIMITED (REGISTERED NUMBER: 01431184)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 108,258 110,147

CURRENT ASSETS
Stocks 31,655 29,700
Debtors 5 106,406 142,025
Cash at bank 7,035 10,179
145,096 181,904
CREDITORS
Amounts falling due within one year 6 131,552 121,066
NET CURRENT ASSETS 13,544 60,838
TOTAL ASSETS LESS CURRENT
LIABILITIES

121,802

170,985

CREDITORS
Amounts falling due after more than one
year

7

2,138

12,341
NET ASSETS 119,664 158,644

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 119,464 158,444
SHAREHOLDERS' FUNDS 119,664 158,644

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 19 June 2025 and were signed on its behalf by:




A T Powell - Director J Mansel-Thomas - Director



M C Williams - Director


PEMBROKE DESIGN LIMITED (REGISTERED NUMBER: 01431184)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1. STATUTORY INFORMATION

Pembroke Design Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
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. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 1% on cost
Fixtures and fittings - Straight line over 4 years

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

PEMBROKE DESIGN LIMITED (REGISTERED NUMBER: 01431184)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold and
property fittings Totals
£    £    £   
COST
At 1 April 2024
and 31 March 2025 141,480 307,701 449,181
DEPRECIATION
At 1 April 2024 32,542 306,492 339,034
Charge for year 1,415 474 1,889
At 31 March 2025 33,957 306,966 340,923
NET BOOK VALUE
At 31 March 2025 107,523 735 108,258
At 31 March 2024 108,938 1,209 110,147

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 99,206 132,651
Other debtors 7,200 9,374
106,406 142,025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Bank loans and overdrafts 61,563 67,688
Trade creditors 6,799 5,400
Taxation and social security 34,876 22,118
Other creditors 28,314 25,860
131,552 121,066

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2025 2024
£    £   
Bank loans 2,138 12,341

8. RELATED PARTY DISCLOSURES

During the year rent of £12,000 (2024 £12,000) was charged from the Pembroke Design Pension Scheme, which is controlled by the directors. The rent is at full market value and a balance of £28,312 (2024 £25,859) is included in other creditors.

9. ULTIMATE CONTROLLING PARTY

No one shareholder holds more than 50% of the issued share capital. Therefore, the company is not ultimately controlled by any one person, control is shared.