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REGISTERED NUMBER: 03016412 (England and Wales)















P.D.M. COMMERCIAL PROPERTIES LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2025






P.D.M. COMMERCIAL PROPERTIES LIMITED (REGISTERED NUMBER: 03016412)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


P.D.M. COMMERCIAL PROPERTIES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31ST MARCH 2025







DIRECTORS: Mr. R W Mason
Miss H C Mason





REGISTERED OFFICE: 8 Llandaff Road
Canton
Cardiff
CF11 9NJ





REGISTERED NUMBER: 03016412 (England and Wales)





ACCOUNTANTS: Carston ETL
Tudor House
16 Cathedral Road
Cardiff
CF11 9LJ

P.D.M. COMMERCIAL PROPERTIES LIMITED (REGISTERED NUMBER: 03016412)

BALANCE SHEET
31ST MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 3,299 4,949
Tangible assets 5 28,197 37,578
Investment property 6 3,075,000 3,075,000
3,106,496 3,117,527

CURRENT ASSETS
Debtors 7 104,197 85,426
Cash at bank and in hand 363,482 432,979
467,679 518,405
CREDITORS
Amounts falling due within one year 8 58,024 76,460
NET CURRENT ASSETS 409,655 441,945
TOTAL ASSETS LESS CURRENT LIABILITIES 3,516,151 3,559,472

CAPITAL AND RESERVES
Called up share capital 1,896,501 1,896,501
Fair value reserve 9 (192,867 ) (192,867 )
Retained earnings 1,812,517 1,855,838
3,516,151 3,559,472

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17th July 2025 and were signed on its behalf by:




Mr. R W Mason - Director


P.D.M. COMMERCIAL PROPERTIES LIMITED (REGISTERED NUMBER: 03016412)

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


1. STATUTORY INFORMATION

P.D.M. Commercial Properties 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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software are being amortised evenly over their estimated useful life of four years.

Website is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3. EMPLOYEES AND DIRECTORS

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

P.D.M. COMMERCIAL PROPERTIES LIMITED (REGISTERED NUMBER: 03016412)

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


4. INTANGIBLE FIXED ASSETS
Computer
software Website Totals
£    £    £   
COST
At 1st April 2024
and 31st March 2025 6,599 3,468 10,067
AMORTISATION
At 1st April 2024 1,650 3,468 5,118
Amortisation for year 1,650 - 1,650
At 31st March 2025 3,300 3,468 6,768
NET BOOK VALUE
At 31st March 2025 3,299 - 3,299
At 31st March 2024 4,949 - 4,949

5. TANGIBLE FIXED ASSETS
Fixtures
and Motor Computer
fittings vehicles equipment Totals
£    £    £    £   
COST
At 1st April 2024
and 31st March 2025 3,659 85,039 18,522 107,220
DEPRECIATION
At 1st April 2024 3,522 54,390 11,730 69,642
Charge for year 21 7,662 1,698 9,381
At 31st March 2025 3,543 62,052 13,428 79,023
NET BOOK VALUE
At 31st March 2025 116 22,987 5,094 28,197
At 31st March 2024 137 30,649 6,792 37,578

6. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1st April 2024
and 31st March 2025 3,075,000
NET BOOK VALUE
At 31st March 2025 3,075,000
At 31st March 2024 3,075,000

P.D.M. COMMERCIAL PROPERTIES LIMITED (REGISTERED NUMBER: 03016412)

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


7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 1,930 1,395
Other debtors 102,267 84,031
104,197 85,426

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Taxation and social security - 26,523
Other creditors 58,024 49,937
58,024 76,460

9. RESERVES
Fair
value
reserve
£   
At 1st April 2024
and 31st March 2025 (192,867 )

10. RELATED PARTY DISCLOSURES

As at the year end P.D.M. Commercial Properties Limited owed £21,172 (2024 - £14,454) to a company under common control.

During the year P.D.M. Commercial Properties Limited was invoiced £43,805 (2024 - £64,865) by a company under common control.