REGISTERED NUMBER: 06694551 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Pd Contract Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Dickens

REGISTERED OFFICE:

CFC House

Woodseats Close

Sheffield

South Yorkshire

S8 0TB

REGISTERED NUMBER:

06694551 (England and Wales)

ACCOUNTANTS:

Camplejohn Rowan

CFC House

Acorn Business Park

Woodseats Close

Sheffield

South Yorkshire

S8 0TB

FIXED ASSETS

Tangible assets

4

8,697

11,013

CURRENT ASSETS

Stocks

60,601

44,614

Debtors

5

69,870

39,043

Cash at bank

-

35,220

130,471

118,877

CREDITORS

Amounts falling due within one year

6

(136,906

)

(127,469

)

NET CURRENT LIABILITIES

(6,435

)

(8,592

)

TOTAL ASSETS LESS CURRENT LIABILITIES

2,262

2,421

PROVISIONS FOR LIABILITIES

(1,469

)

(1,898

)

NET ASSETS

793

523

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

783

513

SHAREHOLDERS' FUNDS

793

523

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps 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 Sections 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.

The 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 December 2025 and were signed by:

M Dickens - Director

1.	STATUTORY INFORMATION

Pd Contract Services Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover represents the provision of construction services. It is recognised when the services are provided.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

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

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

13,910

2,679

39,795

2,350

58,734

Additions

-

-

-

583

583

At 30 September 2025

13,910

2,679

39,795

2,933

59,317

DEPRECIATION

At 1 October 2024

12,419

2,340

31,053

1,909

47,721

Charge for year

373

85

2,185

256

2,899

At 30 September 2025

12,792

2,425

33,238

2,165

50,620

NET BOOK VALUE

At 30 September 2025

1,118

254

6,557

768

8,697

At 30 September 2024

1,491

339

8,742

441

11,013

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

27,425

15,274

Other debtors

23,769

23,769

VAT

18,676

-

69,870

39,043

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

53,253

31,536

Trade creditors

46,448

48,053

Tax

20,204

27,701

Social security and other taxes

(212

)

2,681

VAT

-

1,304

Other creditors

15,443

14,277

Directors' current accounts

195

342

Accrued expenses

1,575

1,575

136,906

127,469

7.	ULTIMATE CONTROLLING PARTY

The controlling party is M Dickens.