REGISTERED NUMBER: 07998110 (England and Wales)

Report of the Directors and

Abridged Financial Statements for the Year Ended 31 March 2025

for

PDS (Derbyshire) Limited

Page

Company Information

1

Report of the Directors

2

Abridged Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

P Roobottom

Mrs C R Roobottom

REGISTERED OFFICE:

40 Market Place

Belper

Derbyshire

DE56 1FZ

REGISTERED NUMBER:

07998110 (England and Wales)

ACCOUNTANTS:

NRB Accountancy Limited

40 Market Place

Belper

Derbyshire

DE56 1FZ

The directors present their report with the financial statements of the company for the year ended 31 March 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of building services.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 April 2024 to the date of this report.

P Roobottom

Mrs C R Roobottom

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

P Roobottom - Director

8 December 2025

FIXED ASSETS

Tangible assets

4

336,492

303,457

CURRENT ASSETS

Stocks

152,750

82,750

Debtors

291,944

284,179

Cash at bank

134,760

152,384

579,454

519,313

CREDITORS

Amounts falling due within one year

362,271

297,994

NET CURRENT ASSETS

217,183

221,319

TOTAL ASSETS LESS CURRENT LIABILITIES

553,675

524,776

CREDITORS

Amounts falling due after more than one year

(32,528

)

(32,134

)

PROVISIONS FOR LIABILITIES

(25,245

)

(18,968

)

NET ASSETS

495,902

473,674

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

495,900

473,672

SHAREHOLDERS' FUNDS

495,902

473,674

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 December 2025 and were signed on its behalf by:

P Roobottom - Director

1.	STATUTORY INFORMATION

PDS (Derbyshire) 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 etc

-

25% on reducing balance

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

490,925

Additions

68,956

At 31 March 2025

559,881

DEPRECIATION

At 1 April 2024

187,468

Charge for year

35,921

At 31 March 2025

223,389

NET BOOK VALUE

At 31 March 2025

336,492

At 31 March 2024

303,457

5.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

During the year the directors, Mr & Mrs P Roobottom, introduced funds to and withdrew funds from the business by way of a director's loan account. Interest of £0.00 (2024: £0) has been charged on the loan at the official rate of interest per annum, and the loan is repayable upon demand. At the year end the company owed the directors £58,495 (2024: £54,863) and this amount is included in creditors.

6.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is P Roobottom.