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REGISTERED NUMBER: 06699308 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 September 2024

for

P.D.R. Gard Limited

P.D.R. Gard Limited (Registered number: 06699308)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


P.D.R. Gard Limited

Company Information
for the Year Ended 30 September 2024







DIRECTOR: Mr P D R Gard





SECRETARY: Mr N M Smith





REGISTERED OFFICE: Pinnacle House
1 Pinnacle Way
Derby
Derbyshire
DE24 8ZS





REGISTERED NUMBER: 06699308 (England and Wales)





ACCOUNTANTS: Duncan & Toplis Limited
Pinnacle House
1 Pinnacle Way
Derby
Derbyshire
DE24 8ZS

P.D.R. Gard Limited (Registered number: 06699308)

Balance Sheet
30 September 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Investments 4 900,404 870,083

CURRENT ASSETS
Debtors 5 19,195 13,430
Cash at bank 152,951 106,972
172,146 120,402
CREDITORS
Amounts falling due within one year 6 196,922 124,424
NET CURRENT LIABILITIES (24,776 ) (4,022 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

875,628

866,061

PROVISIONS FOR LIABILITIES 33,345 24,498
NET ASSETS 842,283 841,563

CAPITAL AND RESERVES
Called up share capital 7 100 100
Retained earnings 842,183 841,463
SHAREHOLDERS' FUNDS 842,283 841,563

P.D.R. Gard Limited (Registered number: 06699308)

Balance Sheet - continued
30 September 2024


The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 24 June 2025 and were signed by:





Mr P D R Gard - Director


P.D.R. Gard Limited (Registered number: 06699308)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

P.D.R. Gard 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 as modified by the revaluation of certain assets.

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.

Investments
Investments are stated at market value. Any aggregate surplus or deficit arising from changes in market value is recognised in profit or loss.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. FIXED ASSET INVESTMENTS

2024 2023
£    £   
Other investments not loans 825,404 795,083
Other loans 75,000 75,000
900,404 870,083

P.D.R. Gard Limited (Registered number: 06699308)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. FIXED ASSET INVESTMENTS - continued

Additional information is as follows:
Other
investments
£   
COST OR VALUATION
At 1 October 2023 795,083
Additions 27,440
Disposals (82,294 )
Revaluations 85,175
At 30 September 2024 825,404
NET BOOK VALUE
At 30 September 2024 825,404
At 30 September 2023 795,083

Cost or valuation at 30 September 2024 is represented by:

Other
investments
£   
Valuation in 2024 825,404

If investments had not been revalued they would have been included at the following historical cost:

2024 2023
£    £   
Cost 742,248 742,248

Investments were valued on an open market basis on 30 September 2024 by Grangewood Financial Management Limited .
Other
loans
£   
At 1 October 2023
and 30 September 2024 75,000

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Tax 2,056 2,307
Prepayments and accrued income 17,139 11,123
19,195 13,430

Other than as stated under directors loan account above, none of the above amounts related to amounts due from the director or shareholder of the company either directly or indirectly.

P.D.R. Gard Limited (Registered number: 06699308)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other creditors 195,204 122,804
Accruals and deferred income 1,718 1,620
196,922 124,424

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
100 Ordinary £1 100 100