2023-12-012024-11-302024-11-30false04579395PDC Consultancy Limited2025-04-1746900falseiso4217:GBPxbrli:pure045793952023-11-30045793952024-11-30045793952023-12-012024-11-30045793952022-11-30045793952023-11-30045793952022-12-012023-11-3004579395bus:SmallEntities2023-12-012024-11-3004579395bus:AuditExempt-NoAccountantsReport2023-12-012024-11-3004579395bus:AbridgedAccounts2023-12-012024-11-3004579395bus:PrivateLimitedCompanyLtd2023-12-012024-11-3004579395core:WithinOneYear2024-11-3004579395core:AfterOneYear2024-11-3004579395core:WithinOneYear2023-11-3004579395core:AfterOneYear2023-11-3004579395core:ShareCapital2024-11-3004579395core:SharePremium2024-11-3004579395core:RevaluationReserve2024-11-3004579395core:OtherReservesSubtotal2024-11-3004579395core:RetainedEarningsAccumulatedLosses2024-11-3004579395core:ShareCapital2023-11-3004579395core:SharePremium2023-11-3004579395core:RevaluationReserve2023-11-3004579395core:OtherReservesSubtotal2023-11-3004579395core:RetainedEarningsAccumulatedLosses2023-11-3004579395core:LandBuildings2024-11-3004579395core:PlantMachinery2024-11-3004579395core:Vehicles2024-11-3004579395core:FurnitureFittings2024-11-3004579395core:OfficeEquipment2024-11-3004579395core:NetGoodwill2024-11-3004579395core:IntangibleAssetsOtherThanGoodwill2024-11-3004579395core:ListedExchangeTraded2024-11-3004579395core:UnlistedNon-exchangeTraded2024-11-3004579395core:LandBuildings2023-11-3004579395core:PlantMachinery2023-11-3004579395core:Vehicles2023-11-3004579395core:FurnitureFittings2023-11-3004579395core:OfficeEquipment2023-11-3004579395core:NetGoodwill2023-11-3004579395core:IntangibleAssetsOtherThanGoodwill2023-11-3004579395core:ListedExchangeTraded2023-11-3004579395core:UnlistedNon-exchangeTraded2023-11-3004579395core:LandBuildings2023-12-012024-11-3004579395core:PlantMachinery2023-12-012024-11-3004579395core:Vehicles2023-12-012024-11-3004579395core:FurnitureFittings2023-12-012024-11-3004579395core:OfficeEquipment2023-12-012024-11-3004579395core:NetGoodwill2023-12-012024-11-3004579395core:IntangibleAssetsOtherThanGoodwill2023-12-012024-11-3004579395core:ListedExchangeTraded2023-12-012024-11-3004579395core:UnlistedNon-exchangeTraded2023-12-012024-11-3004579395core:MoreThanFiveYears2023-12-012024-11-3004579395core:Non-currentFinancialInstruments2024-11-3004579395core:Non-currentFinancialInstruments2023-11-3004579395dpl:CostSales2023-12-012024-11-3004579395dpl:DistributionCosts2023-12-012024-11-3004579395core:LandBuildings2023-12-012024-11-3004579395core:PlantMachinery2023-12-012024-11-3004579395core:Vehicles2023-12-012024-11-3004579395core:FurnitureFittings2023-12-012024-11-3004579395core:OfficeEquipment2023-12-012024-11-3004579395dpl:AdministrativeExpenses2023-12-012024-11-3004579395core:NetGoodwill2023-12-012024-11-3004579395core:IntangibleAssetsOtherThanGoodwill2023-12-012024-11-3004579395dpl:GroupUndertakings2023-12-012024-11-3004579395dpl:ParticipatingInterests2023-12-012024-11-3004579395dpl:GroupUndertakingscore:ListedExchangeTraded2023-12-012024-11-3004579395core:ListedExchangeTraded2023-12-012024-11-3004579395dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-12-012024-11-3004579395core:UnlistedNon-exchangeTraded2023-12-012024-11-3004579395dpl:CostSales2022-12-012023-11-3004579395dpl:DistributionCosts2022-12-012023-11-3004579395core:LandBuildings2022-12-012023-11-3004579395core:PlantMachinery2022-12-012023-11-3004579395core:Vehicles2022-12-012023-11-3004579395core:FurnitureFittings2022-12-012023-11-3004579395core:OfficeEquipment2022-12-012023-11-3004579395dpl:AdministrativeExpenses2022-12-012023-11-3004579395core:NetGoodwill2022-12-012023-11-3004579395core:IntangibleAssetsOtherThanGoodwill2022-12-012023-11-3004579395dpl:GroupUndertakings2022-12-012023-11-3004579395dpl:ParticipatingInterests2022-12-012023-11-3004579395dpl:GroupUndertakingscore:ListedExchangeTraded2022-12-012023-11-3004579395core:ListedExchangeTraded2022-12-012023-11-3004579395dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-12-012023-11-3004579395core:UnlistedNon-exchangeTraded2022-12-012023-11-3004579395core:NetGoodwill2024-11-3004579395core:IntangibleAssetsOtherThanGoodwill2024-11-3004579395core:LandBuildings2024-11-3004579395core:PlantMachinery2024-11-3004579395core:Vehicles2024-11-3004579395core:FurnitureFittings2024-11-3004579395core:OfficeEquipment2024-11-3004579395core:AfterOneYear2024-11-3004579395core:WithinOneYear2024-11-3004579395core:ListedExchangeTraded2024-11-3004579395core:UnlistedNon-exchangeTraded2024-11-3004579395core:ShareCapital2024-11-3004579395core:SharePremium2024-11-3004579395core:RevaluationReserve2024-11-3004579395core:OtherReservesSubtotal2024-11-3004579395core:RetainedEarningsAccumulatedLosses2024-11-3004579395core:NetGoodwill2023-11-3004579395core:IntangibleAssetsOtherThanGoodwill2023-11-3004579395core:LandBuildings2023-11-3004579395core:PlantMachinery2023-11-3004579395core:Vehicles2023-11-3004579395core:FurnitureFittings2023-11-3004579395core:OfficeEquipment2023-11-3004579395core:AfterOneYear2023-11-3004579395core:WithinOneYear2023-11-3004579395core:ListedExchangeTraded2023-11-3004579395core:UnlistedNon-exchangeTraded2023-11-3004579395core:ShareCapital2023-11-3004579395core:SharePremium2023-11-3004579395core:RevaluationReserve2023-11-3004579395core:OtherReservesSubtotal2023-11-3004579395core:RetainedEarningsAccumulatedLosses2023-11-3004579395core:NetGoodwill2022-11-3004579395core:IntangibleAssetsOtherThanGoodwill2022-11-3004579395core:LandBuildings2022-11-3004579395core:PlantMachinery2022-11-3004579395core:Vehicles2022-11-3004579395core:FurnitureFittings2022-11-3004579395core:OfficeEquipment2022-11-3004579395core:AfterOneYear2022-11-3004579395core:WithinOneYear2022-11-3004579395core:ListedExchangeTraded2022-11-3004579395core:UnlistedNon-exchangeTraded2022-11-3004579395core:ShareCapital2022-11-3004579395core:SharePremium2022-11-3004579395core:RevaluationReserve2022-11-3004579395core:OtherReservesSubtotal2022-11-3004579395core:RetainedEarningsAccumulatedLosses2022-11-3004579395core:AfterOneYear2023-12-012024-11-3004579395core:WithinOneYear2023-12-012024-11-3004579395core:Non-currentFinancialInstrumentscore:CostValuation2023-12-012024-11-3004579395core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-12-012024-11-3004579395core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-12-012024-11-3004579395core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-12-012024-11-3004579395core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-12-012024-11-3004579395core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-12-012024-11-3004579395core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-12-012024-11-3004579395core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-12-012024-11-3004579395core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-12-012024-11-3004579395core:Non-currentFinancialInstrumentscore:CostValuation2024-11-3004579395core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-11-3004579395core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-11-3004579395core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-11-3004579395core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-11-3004579395core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-11-3004579395core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-11-3004579395core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-11-3004579395core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-11-3004579395core:Non-currentFinancialInstrumentscore:CostValuation2023-11-3004579395core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-11-3004579395core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-11-3004579395core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-11-3004579395core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-11-3004579395core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-11-3004579395core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-11-3004579395core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-11-3004579395core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-11-3004579395bus:Director12023-12-012024-11-30

PDC Consultancy Limited

Registered Number
04579395
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2024

PDC Consultancy Limited
Company Information
for the year from 1 December 2023 to 30 November 2024

Director

Dean France

Registered Address

12 Johnson Street
Bilston
WV14 9RL

Registered Number

04579395 (England and Wales)
PDC Consultancy Limited
Balance Sheet as at
30 November 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets336,67040,283
36,67040,283
Current assets
Stocks41,5005,613
Debtors5155,955528,321
Cash at bank and on hand156,29068,823
313,745602,757
Creditors amounts falling due within one year6(219,083)(466,014)
Net current assets (liabilities)94,662136,743
Total assets less current liabilities131,332177,026
Creditors amounts falling due after one year(33,690)(48,286)
Provisions for liabilities8(8,080)(8,912)
Net assets89,562119,828
Capital and reserves
Profit and loss account89,562119,828
Shareholders' funds89,562119,828
The financial statements were approved and authorised for issue by the Director on 17 April 2025, and are signed on its behalf by:
Dean France
Director
Registered Company No. 04579395
PDC Consultancy Limited
Notes to the Financial Statements
for the year ended 30 November 2024

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 compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
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.
Revenue from rendering of services
Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
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.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Land and buildings15
Plant and machinery15
Fixtures and fittings15
Vehicles15
Office Equipment15
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
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.
2.Average number of employees

20242023
Average number of employees during the year22
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 December 2350,613
Additions2,744
At 30 November 2453,357
Depreciation and impairment
At 01 December 2310,330
Charge for year6,357
At 30 November 2416,687
Net book value
At 30 November 2436,670
At 30 November 2340,283
4.Stocks

2024

2023

££
Work in progress1,5005,613
Total1,5005,613
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables154,820527,382
Prepayments and accrued income1,135939
Total155,955528,321
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables171,456394,751
Bank borrowings and overdrafts10,00010,000
Taxation and social security32,25154,534
Finance lease and HP contracts5,2465,246
Other creditors-300
Accrued liabilities and deferred income1301,183
Total219,083466,014
7.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts27,85632,452
8.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)8,0808,912
Total8,0808,912