Registered number
SC521399
PDN Sales Ltd
Filleted Accounts
30 November 2024
PDN Sales Ltd
Registered number: SC521399
Balance Sheet
as at 30 November 2024
Notes 2024 2023
£ £
Current assets
Debtors 3 9,104 8,314
Cash at bank and in hand 32,897 74,921
42,001 83,235
Creditors: amounts falling due within one year 4 (23,531) (15,269)
Net current assets 18,470 67,966
Net assets 18,470 67,966
Capital and reserves
Called up share capital 10 10
Profit and loss account 18,460 67,956
Shareholders' funds 18,470 67,966
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
P Nicholson
Director
Approved by the board on 23 June 2025
PDN Sales Ltd
Notes to the Accounts
for the year ended 30 November 2024
1 Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price).
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 2 2
3 Debtors 2024 2023
£ £
Trade debtors 9,104 8,314
4 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts - 770
Corporation tax 17,686 9,771
Other taxes and social security costs 5,691 4,683
Other creditors 154 45
23,531 15,269
5 Other information
PDN Sales Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
46 Lathro Park
Kinross
Kinross-shire
KY13 8RU
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