P.D.H. Consultant Limited

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

Registered number: 03690757

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	5		1,919,746		2,134,746

			1,919,746		2,134,746
CURRENT ASSETS
Debtors	6	127,760		135,126
Cash at bank and in hand		6,391		13,608

		134,151		148,734
Creditors: Amounts Falling Due Within One Year	7	(160,641 )		(175,281 )

NET CURRENT ASSETS (LIABILITIES)			(26,490 )		(26,547 )

TOTAL ASSETS LESS CURRENT LIABILITIES			1,893,256		2,108,199

Creditors: Amounts Falling Due After More Than One Year	8		(583,957 )		(791,850 )

NET ASSETS			1,309,299		1,316,349

CAPITAL AND RESERVES
Called up share capital	9		50		50
Revaluation reserve	10		961,629		946,629
Profit and Loss Account			347,620		369,670

SHAREHOLDERS' FUNDS			1,309,299		1,316,349

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P.D.H. Consultant 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 Philip Hirst

Director

19/12/2025

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

1. General Information

P.D.H. Consultant Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03690757 . The registered office is 1-2 Albert Chambers Canal Street, Congleton, CW12 4AA.

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 services and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of services

Turnover from the sale of services is recognised when the significant risks and rewards of ownership of the services has transferred to the buyer.

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:

Plant & Machinery	25% Reducing Balance
Fixtures & Fittings	25% Reducing Balance

2.4. Investment Properties

All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 5)

4. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£
Cost or Valuation
As at 1 April 2024	11,603	20,431	32,034

As at 31 March 2025	11,603	20,431	32,034

Depreciation
As at 1 April 2024	11,603	20,431	32,034

As at 31 March 2025	11,603	20,431	32,034

Net Book Value
As at 31 March 2025	-	-	-

As at 1 April 2024	-	-	-

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P.D.H. Consultant Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

5. Investment Property

	2025
	£
Fair Value
As at 1 April 2024	2,134,746
Disposals	(230,000 )
Revaluations	85,000
Fair value adjustments	(70,000 )

As at 31 March 2025	1,919,746

6. Debtors

	2025	2024
	£	£
Due within one year
VAT	87	636
Due after more than one year
Pantera Trust	92,901	89,718
Angela Hirst 2nd Loan	24,772	24,772
Davies	10,000	20,000

	127,673	134,490

	127,760	135,126

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	1	2,129
Bank loans and overdrafts	150,374	157,285
Loan 01567400	10,266	15,867

	160,641	175,281

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Loans 00588928+00317723	80,516	303,628
Directors loan account	503,441	488,222

	583,957	791,850

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	50	50

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P.D.H. Consultant Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

10. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 April 2024	946,629	369,670
Loss for year	-	(22,050)

Surplus on revaluation	85,000	-
Deficit on revaluation	(70,000)	-

Other comprehensive income for the year	15,000	-

Total comprehensive income for the year	15,000	(22,050 )

As at 31 March 2025	961,629	347,620

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