Company registration number 07952247 (England and Wales)
PDK DESIGN LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
PDK DESIGN LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
PDK DESIGN LTD
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
55
Current assets
Debtors
4
8,304
4,718
Cash at bank and in hand
16,266
11,839
24,570
16,557
Creditors: amounts falling due within one year
5
(19,280)
(16,238)
Net current assets
5,290
319
Total assets less current liabilities
5,290
374
Provisions for liabilities
(10)
Net assets
5,290
364
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
5,190
264
Total equity
5,290
364
For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true
The financial statements were approved and signed by the director and authorised for issue on 1 September 2025
Mr P Kubica
Director
Company registration number 07952247 (England and Wales)
PDK DESIGN LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
1
Accounting policies
Company information
PDK Design Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 9 Stoneacre Close, Lowton, Warrington, England, WA3 2UE.
1.1
Accounting convention
These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes.
1.3
Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Office equipment
33% Straight Line
1.4
Deferred tax
Deferred tax is provided in full respect of taxation deferred by the timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax has not been disclosed.
1.5
Retirement benefits
The company operates a defined contribution pension scheme for employees. The assets of the scheme are held separately from those of the company. The annual contributions payable are charges to the profit and loss account.
2
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2025
2024
Number
Number
Total
1
1
PDK DESIGN LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
3
Tangible fixed assets
Office equipment
£
Cost
At 1 April 2024 and 31 March 2025
1,185
Depreciation and impairment
At 1 April 2024
1,130
Depreciation charged in the year
55
At 31 March 2025
1,185
Carrying amount
At 31 March 2025
At 31 March 2024
55
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
7,975
4,470
Other debtors
329
248
8,304
4,718
5
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
12,545
9,430
Other creditors
6,735
6,808
19,280
16,238