P.D.S. Communications Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 03306440

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		135,453		144,761

			135,453		144,761
CURRENT ASSETS
Stocks	5	54,840		58,100
Debtors	6	105,777		315,044
Cash at bank and in hand		692,548		124,974

		853,165		498,118
Creditors: Amounts Falling Due Within One Year	7	(451,678 )		(116,871 )

NET CURRENT ASSETS (LIABILITIES)			401,487		381,247

TOTAL ASSETS LESS CURRENT LIABILITIES			536,940		526,008

NET ASSETS			536,940		526,008

CAPITAL AND RESERVES
Called up share capital	8		20,000		20,000
Share premium account			10,000		10,000
Profit and Loss Account			506,940		496,008

SHAREHOLDERS' FUNDS			536,940		526,008

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P.D.S. Communications Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 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 in accordance with section 476 of the Companies Act 2006.

The directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Peter Massey Director	Mr Stephen Rowing Director
29/06/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

P.D.S. Communications Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03306440 . The registered office is 8 Birchwood Parade, Woodside Drive, Dartford, Kent, DA2 7NJ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	Nil
Motor Vehicles	20% on cost
Fixtures & Fittings	20% on cost

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Current is recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current is recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 7 (2024: 7)

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P.D.S. Communications Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Land & Property
	Freehold	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 April 2024	99,000	51,612	119,279	269,891
Additions	-	1,071	-	1,071

As at 31 March 2025	99,000	52,683	119,279	270,962

Depreciation
As at 1 April 2024	-	5,942	119,188	125,130
Provided during the period	-	10,349	30	10,379

As at 31 March 2025	-	16,291	119,218	135,509

Net Book Value
As at 31 March 2025	99,000	36,392	61	135,453

As at 1 April 2024	99,000	45,670	91	144,761

5. Stocks

	2025	2024
	£	£
Finished goods	54,840	58,100

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	105,315	154,796
Amounts owed by group undertakings	-	159,786
Other debtors	462	462

	105,777	315,044

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	28,101	32,422
Amounts owed to group undertakings	200,000	-
Other creditors	15,207	13,860
Taxation and social security	208,370	70,589

	451,678	116,871

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	20,000	20,000

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P.D.S. Communications Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mr Peter Massey	231	-	-	-	231
Mr Stephen Rowing	231	-	-	-	231

The above loan is unsecured, interest free and repayable on demand.

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