ACCOUNTS - Final Accounts

Registered number: 07996415

P. & D. COMMISSIONS LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025

P. & D. COMMISSIONS LIMITED

REGISTERED NUMBER: 07996415

BALANCE SHEET

AS AT 31 MARCH 2025

		2025		2024
Note		£		£


Current assets
Debtors: amounts falling due within one year	3	7		7
Cash at bank and in hand	4	45		66
		52		73
Creditors: amounts falling due within one year	5	(166)		(166)
Net current liabilities			(114)		(93)
Total assets less current liabilities			(114)		(93)

Net liabilities			(114)		(93)

Capital and reserves
Called up share capital	2	2
Profit and loss account	(116)	(95)
	(114)	(93)

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P. & D. COMMISSIONS LIMITED

REGISTERED NUMBER: 07996415

BALANCE SHEET (CONTINUED)

AS AT 31 MARCH 2025

For the year ended 31 March 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 October 2025.

D. Lachter	P.Simons
Director	Director

The notes on pages 3 to 4 form part of these financial statements.

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P. & D. COMMISSIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

1.	General information

The company is a private company limited by shares and was incorporated in England and Wales. The registered office address is:
4 Chester Court,
Chester Hall Lane,
Basildon,
Essex SS14 3WR.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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.

2.2

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.3

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Debtors

					2025	2024
					£	£


Other debtors	7	7
	7	7

4.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	45	66
	45	66

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P. & D. COMMISSIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

5.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Directors' current account	166	166
	166	166

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