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2024-04-30 03762381 dpl:GroupUndertakings 2023-05-01 2024-04-30 03762381 dpl:ParticipatingInterests 2023-05-01 2024-04-30 03762381 dpl:GroupUndertakings core:ListedExchangeTraded 2023-05-01 2024-04-30 03762381 core:ListedExchangeTraded 2023-05-01 2024-04-30 03762381 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-05-01 2024-04-30 03762381 core:UnlistedNon-exchangeTraded 2023-05-01 2024-04-30 03762381 core:NetGoodwill 2025-04-30 03762381 core:IntangibleAssetsOtherThanGoodwill 2025-04-30 03762381 core:LandBuildings 2025-04-30 03762381 core:PlantMachinery 2025-04-30 03762381 core:Vehicles 2025-04-30 03762381 core:FurnitureFittings 2025-04-30 03762381 core:OfficeEquipment 2025-04-30 03762381 core:AfterOneYear 2025-04-30 03762381 core:WithinOneYear 2025-04-30 03762381 core:ListedExchangeTraded 2025-04-30 03762381 core:UnlistedNon-exchangeTraded 2025-04-30 03762381 core:ShareCapital 2025-04-30 03762381 core:SharePremium 2025-04-30 03762381 core:RevaluationReserve 2025-04-30 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PSL BUSINESS CONSULTANTS LTD

Registered Number
03762381
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2025

PSL BUSINESS CONSULTANTS LTD
Company Information
for the year from 1 May 2024 to 30 April 2025

Director | GRIFFITHS, Andrew Clive

Registered Address | 83 Blackwood Road Streetly
| Sutton Coldfield
| B74 3PW

Registered Number | 03762381 (England and Wales)

PSL BUSINESS CONSULTANTS LTD
Balance Sheet as at
30 April 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 55,609 |  |  |  | 63,105
|  |  |  | 55,609 |  |  |  | 63,105
Current assets |  |  |  |  |  |  |  |
Stocks |  | 319 |  |  |  | - |  |
Debtors | 4 | 79,440 |  |  |  | 106,491 |  |
Cash at bank and on hand |  | 102,529 |  |  |  | 144,935 |  |
|  | 182,288 |  |  |  | 251,426 |  |
Creditors amounts falling due within one year | 5 | (38,590) |  |  |  | (54,682) |  |
Net current assets (liabilities) |  |  |  | 143,698 |  |  |  | 196,744
Total assets less current liabilities |  |  |  | 199,307 |  |  |  | 259,849
Creditors amounts falling due after one year | 6 |  |  | (31,269) |  |  |  | (41,202)
Net assets |  |  |  | 168,038 |  |  |  | 218,647
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 167,938 |  |  |  | 218,547
Shareholders' funds |  |  |  | 168,038 |  |  |  | 218,647

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 14 October 2025, and are signed on its behalf by:
GRIFFITHS, Andrew Clive Director Registered Company No. 03762381

PSL BUSINESS CONSULTANTS LTD
Notes to the Financial Statements
for the year ended 30 April 2025

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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| 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).

| Judgements and key sources of estimation uncertainty
--- | ---
| In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods

| 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.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Tangible fixed assets and depreciation
--- | ---
| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

|  | Reducing balance (%)
| Fixtures and fittings | 25
| Vehicles | 25

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

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 1 |  | 1

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 May 24 | 162,030
| Additions | 82,065
| Disposals | (96,890)
| At 30 April 25 | 147,205
| Depreciation and impairment
| At 01 May 24 | 98,926
| Charge for year | 7,543
| On disposals | (14,873)
| At 30 April 25 | 91,596
| Net book value
| At 30 April 25 | 55,609
| At 30 April 24 | 63,105

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 39,504 |  | 9,576
| Amounts owed by associates and joint ventures / participating interests | 100 |  | 100
| Other debtors | 39,836 |  | 96,815
| Total | 79,440 |  | 106,491

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 2,319 |  | 91
| Bank borrowings and overdrafts | - |  | 81
| Taxation and social security | 27,023 |  | 24,684
| Finance lease and HP contracts | 6,498 |  | 4,926
| Accrued liabilities and deferred income | 2,750 |  | 24,900
| Total | 38,590 |  | 54,682

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 31,269 |  | 41,202
| Total | 31,269 |  | 41,202

7. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 37,767 |  | 46,128

8. | Related party transactions
--- | ---
| At the balance sheet date the directors loan account had a debit balance of £39,835 (2024 - £96,815). Beneficial loan interest is charged on the overdrawn balance. The loan is repayable on demand.