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PB HDI & LOGISTICS LIMITED

Registered Number
09519562
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

PB HDI & LOGISTICS LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Director

RUDD, Peter

Registered Address

Suite 7 Brackenholme Business Park
Brackenholme
Selby
YO8 6EL

Registered Number

09519562 (England and Wales)
PB HDI & LOGISTICS LIMITED
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Intangible assets33,8225,097
Tangible assets4105,783148,366
109,605153,463
Current assets
Stocks5-23,963
Debtors195,564272,874
Cash at bank and on hand2,7853,175
198,349300,012
Creditors amounts falling due within one year6(229,085)(256,710)
Net current assets (liabilities)(30,736)43,302
Total assets less current liabilities78,869196,765
Creditors amounts falling due after one year7-(3,987)
Net assets78,869192,778
Capital and reserves
Profit and loss account78,869192,778
Shareholders' funds78,869192,778
The financial statements were approved and authorised for issue by the Director on 17 July 2025, and are signed on its behalf by:
RUDD, Peter
Director
Registered Company No. 09519562
PB HDI & LOGISTICS LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Revenue from sale of goods
Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
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.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Development costs
Capitalised development costs are stated at cost less accumulated amortisation and accumulated impairment losses (cost model). Amortisation is recognised using the straight-line basis and results in the carrying amount being expensed in profit or loss over the estimated useful life.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
Related parties
For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.
2.Average number of employees

20252024
Average number of employees during the year1818
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 April 246,9406,940
At 31 March 256,9406,940
Amortisation and impairment
At 01 April 241,8431,843
Charge for year1,2751,275
At 31 March 253,1183,118
Net book value
At 31 March 253,8223,822
At 31 March 245,0975,097
4.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 April 2414,604288,48522,2661,647327,002
Disposals(970)(24,995)--(25,965)
At 31 March 2513,634263,49022,2661,647301,037
Depreciation and impairment
At 01 April 2411,990150,21915,3541,073178,636
Charge for year2,34732,795-14435,286
On disposals(758)(17,910)--(18,668)
At 31 March 2513,579165,10415,3541,217195,254
Net book value
At 31 March 255598,3866,912430105,783
At 31 March 242,614138,2666,912574148,366
5.Stocks

2025

2024

££
Work in progress-23,963
Total-23,963
6.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables52,75667,774
Bank borrowings and overdrafts10,19263,705
Taxation and social security65,61866,099
Other creditors84,09757,592
Accrued liabilities and deferred income16,4221,540
Total229,085256,710
7.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts-3,987
Total-3,987
8.Obligations under finance leases