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Registered Number: 15847464
England and Wales
Unaudited Filleted Accounts
for the period ended 31 March 2025
for
PGD PROPERTIES LTD

Registered Number: 15847464 PGD Properties Ltd Balance Sheet As at 31 March 2025
| Notes | 2025 £
--- | --- | ---
Fixed assets |  |
Tangible fixed assets | 3 | 96,167
|  | 96,167
Current assets |  |
Debtors | 4 | 1,294
Cash at bank and in hand |  | 53,544
|  | 54,838
Creditors: amount falling due within one year | 5 | (149,401)
Net current assets |  | (94,563)
Total assets less current liabilities |  | 1,604
Net assets |  | 1,604
Capital and reserves |  |
Called up share capital | 6 | 1
Profit and loss account |  | 1,603
Shareholders' funds |  | 1,604
For the period ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 profit and loss account has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 09 October 2025 and were signed by:
------------------------------- Mr P Watmough Director
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PGD Properties Ltd Notes to the Financial Statements For the Period 19 July 2024 to 31 March 2025
General Information PGD Properties Ltd is a private company, limited by shares, registered in England and Wales, registration number 15847464, registration address Unit 318 343 Millbrook Road West, Southampton, Hampshire, SO15 0HW. The presentation currency is £ sterling.
1. | Accounting policies Basis of preparation The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard). Turnover Property rental income is measured at the fair value of the consideration received or receivable, net of discounts and any value added taxes, and is recognised on a straight line basis over the rental term. Taxation A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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. Investment properties Investment properties are recognised initially at cost and subsequently are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss within the period in which they arise. Debtors Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Creditors Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2. | Average number of employees Average number of employees during the period was 0.
3. | Tangible fixed assets
Cost or valuation | Investment properties |  | Total
| £ |  | £
At 19 July 2024 | - |  | -
Additions | 96,167 |  | 96,167
Disposals | - |  | -
At 31 March 2025 | 96,167 |  | 96,167
Depreciation
At 19 July 2024 | - |  | -
Charge for period | - |  | -
On disposals | - |  | -
At 31 March 2025 | - |  | -
Net book values
Closing balance as at 31 March 2025 | 96,167 |  | 96,167
Opening balance as at 19 July 2024 | - |  | -
Investment properties were valued on an open market basis by the director and he has considered that no revaluation is necessary on 31 March 2025. At the balance sheet date there was a fixed charge secured against the investment property in respect of a third party loan made to the director.
4. | Debtors: amounts falling due within one year
| 2025 £
--- | ---
Other debtors | 1,294
| 1,294
5. | Creditors: amount falling due within one year
| 2025 £
--- | ---
Taxation | 493
Other creditors | 148,908
| 149,401
6. | Share Capital
Allotted, called up and fully paid | 2025 £
--- | ---
1 Ordinary share of £1.00 each | 1
| 1
7. | Related party transactions During the period, the company received loans amounting to £140,000 from the director. The loan is repayable on demand and the rate of interest charged is 0%. At the balance sheet date, the loan was still outstanding and is presented within creditors: amounts falling due within one year.
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