P C Data & Security Ltd - Filleted accounts

Registered number

03345649

P C Data & Security Ltd

Filleted Accounts

31 March 2025

Goldsmith BALL

a c c o u n t a n t s

Harwell Innovation Centre, 173 Curie Avenue, Harwell Science and Innovation Campus,

Didcot, Oxfordshire OX11 0QG

P C Data & Security Ltd
Registered number:		03345649
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		25,705			34,130

Current assets
Debtors	4	1,524			5,641
Cash at bank and in hand		31,474			108,209
		32,998			113,850

Creditors: amounts falling due within one year	5	(17,134)			(31,634)

Net current assets			15,864			82,216

Total assets less current liabilities			41,569			116,346


Provisions for liabilities			(4,884)			(7,782)


Net assets			36,685			108,564

Capital and reserves
Called up share capital			100			100
Profit and loss account			36,585			108,464

Shareholders' funds			36,685			108,564

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




P. Chamberlain
Director
Approved by the board on 8 December 2025

P C Data & Security Ltd
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	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).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Equipment and tools			25% reducing balance
	Office and computers			25% reducing balance
	Motor Vehicles			25% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					2		2


3	Tangible fixed assets
		Equipment and tools		Office and computers		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2024	31,915		9,132		73,935		114,982
	Additions	-		850		-		850
	At 31 March 2025	31,915		9,982		73,935		115,832

	Depreciation
	At 1 April 2024	18,168		5,774		56,910		80,852
	Charge for the year	3,622		1,397		4,256		9,275
	At 31 March 2025	21,790		7,171		61,166		90,127

	Net book value
	At 31 March 2025	10,125		2,811		12,769		25,705
	At 31 March 2024	13,747		3,358		17,025		34,130


4	Debtors					2025		2024
£							£

	Trade debtors					1,524		5,641


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					1,176		1,546
	Taxation and social security costs					14,919		28,236
	Other creditors					1,039		1,852
						17,134		31,634


6	Other information

	P C Data & Security Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	11 Park Lane
	Thatcham
	Berks
	RG18 3GB