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PDQ Spares Limited

Registered Number:03548558

For the year ended 30 April 2025
England and Wales
Unaudited Financial Statements

2
For the year ended 30 April 2025
PDQ Spares Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3

Registered Number :

03548558

As at 30 April 2025

PDQ Spares Limited
Statement of Financial Position

£

£

2024
2025

Notes

Fixed assets

Property, plant and equipment

22,404
26,527
2
22,404
26,527

Current assets

Inventories

120,652
121,255
3

Trade and other receivables

651,717
656,687
4
95,739

Cash and cash equivalents

22,715
800,657
868,108

Trade and other payables: amounts falling due within one
year

(82,729)
(96,667)
5
785,379
703,990
Net current assets

Total assets less current liabilities

726,394
811,906
(2,854)
(3,353)

Provisions for liabilities

723,540
Net assets
808,553

Capital and reserves

Called up share capital

100
100

Retained earnings

723,440
808,453
723,540
808,553
Shareholders' funds

For the year ended 30 April 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 ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006

The directors acknowledge their responsibilities for:a) ensuring that the company keeps proper 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 Section
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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

Sheraz Yousef Director

These financial statements were approved and authorised for issue by the Board on 08 July 2025 and were signed by:

The notes form part of these financial statements

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4
For the year ended 30 April 2025
PDQ Spares Limited
Notes to the Financial Statements
Statutory Information

PDQ Spares Limited is a private limited company, limited by shares, domiciled in England and Wales, registration
number 03548558.

Registered address:

Unit 28 Jessops Riverside
800 Brightside Lane
Sheffield
S9 2RX

The presentation currency is £ sterling.

1. Accounting policies

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1 A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.

Revenue recognition

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Property, plant and equipment

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and buildings

10% Reducing balance

Plant and machinery

15% Reducing balance

20% Reducing balance

Motor vehicles

15% Reducing balance

Fixtures and fittings
Inventories

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Hire purchase and leasing commitments
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
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5
For the year ended 30 April 2025
PDQ Spares Limited
Notes to the Financial Statements Continued

2. Property, plant and equipment

Total

Fixtures and
fittings

Motor vehicles

Land and
buildings

£

£

£

£

Cost or
valuation

At 01 May 2024

95,371
47,825
19,500
28,046

At 30 April 2025

28,046
19,500
47,825
95,371

Provision for depreciation and impairment

At 01 May 2024

68,844
40,070
8,684
20,090
Charge for year
4,123
1,164
2,163
796

At 30 April 2025

72,967
41,234
10,847
20,886

At 30 April 2025

Net book value

7,160
8,653
6,591
22,404

At 30 April 2024

7,956
10,816
7,755
26,527

3. Inventories

2024
2025

£

£

Stocks

121,255
120,652

4. Trade and other receivables

2024
2025

£

£

Trade debtors

56,687
51,556

Other debtors

600,000
600,161
651,717
656,687

5. Trade and other payables: amounts falling due within one year

2024
2025

£

£

Trade creditors

73,381
42,015

Taxation and social security

16,064
32,809

Other creditors

7,222
7,905
96,667
82,729

6. Average number of persons employed

During the year the average number of employees was 3 (2024 : 4)
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6
For the year ended 30 April 2025
PDQ Spares Limited
Notes to the Financial Statements Continued
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