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REGISTERED NUMBER: 02199489 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2024

for

P.D.L. Engineering Ltd

P.D.L. Engineering Ltd (Registered number: 02199489)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


P.D.L. Engineering Ltd

Company Information
for the Year Ended 30 November 2024







DIRECTOR: P E Axon





SECRETARY: P E Axon





REGISTERED OFFICE: 5 Whittle Road
Ferndown Industrial Estate
Wimborne
Dorset
BH21 7RJ





REGISTERED NUMBER: 02199489 (England and Wales)





ACCOUNTANTS: Barnhaze Accountancy Ltd
AAT Licensed Accountant
Barn Haze
Sampford Peverell
Tiverton
Devon
EX16 7EE

P.D.L. Engineering Ltd (Registered number: 02199489)

Balance Sheet
30 November 2024

30.11.24 30.11.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 203,663 160,437

CURRENT ASSETS
Stocks 5 71,550 67,400
Debtors 6 107,259 146,109
Cash at bank 69,390 95,270
248,199 308,779
CREDITORS
Amounts falling due within one year 7 58,520 102,836
NET CURRENT ASSETS 189,679 205,943
TOTAL ASSETS LESS CURRENT
LIABILITIES

393,342

366,380

CAPITAL AND RESERVES
Called up share capital 8 2,000 2,000
Share premium 8,750 8,750
Retained earnings 382,592 355,630
SHAREHOLDERS' FUNDS 393,342 366,380

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 29 August 2025 and were signed by:





P E Axon - Director


P.D.L. Engineering Ltd (Registered number: 02199489)

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

1. STATUTORY INFORMATION

P.D.L. Engineering Ltd 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 20% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2023 - 4 ) .

4. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 December 2023 4,222 714,366 13,537 8,098 740,223
Additions - 103,065 - 2,150 105,215
Disposals - (70,250 ) - - (70,250 )
At 30 November 2024 4,222 747,181 13,537 10,248 775,188
DEPRECIATION
At 1 December 2023 - 558,743 13,136 7,907 579,786
Charge for year - 34,829 80 585 35,494
Eliminated on disposal - (43,755 ) - - (43,755 )
At 30 November 2024 - 549,817 13,216 8,492 571,525
NET BOOK VALUE
At 30 November 2024 4,222 197,364 321 1,756 203,663
At 30 November 2023 4,222 155,623 401 191 160,437

P.D.L. Engineering Ltd (Registered number: 02199489)

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

5. STOCKS
30.11.24 30.11.23
£    £   
Stocks 69,750 65,600
Work-in-progress 1,800 1,800
71,550 67,400

6. DEBTORS
30.11.24 30.11.23
£    £   
Amounts falling due within one year:
Trade debtors 45,043 70,176
Other debtors 62,216 65,630
107,259 135,806

Amounts falling due after more than one year:
Amounts owed by joint ventures - 10,303

Aggregate amounts 107,259 146,109

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Trade creditors 22,091 31,364
Amounts owed to associates 9,000 14,000
Taxation and social security 6,439 17,874
Other creditors 20,990 39,598
58,520 102,836

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.24 30.11.23
value: £    £   
7,000 Ordinary 0.25p 1,750 1,750
1,000 'A' Ordinary 0.25p 250 250
2,000 2,000