PEMBROOK DESIGN LIMITED

Company Registration Number:
02247823 (England and Wales)

Unaudited abridged accounts for the year ended 31 December 2024

Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

PEMBROOK DESIGN LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2024

Balance sheet
Notes

PEMBROOK DESIGN LIMITED

Balance sheet

As at 31 December 2024


Notes
2024
2023


£
£
Fixed assets
Tangible assets: 3 17,813 19,357
Total fixed assets: 17,813 19,357
Current assets
Debtors:   213,201 129,160
Cash at bank and in hand: 42 42
Total current assets: 213,243 129,202
Creditors: amounts falling due within one year:   (347,024) (249,920)
Net current assets (liabilities): (133,781) (120,718)
Total assets less current liabilities: (115,968) (101,361)
Creditors: amounts falling due after more than one year:     (56,834)
Total net assets (liabilities): (115,968) (158,195)
Capital and reserves
Called up share capital: 49,998 49,998
Profit and loss account: (165,966) (208,193)
Shareholders funds: (115,968) (158,195)

The notes form part of these financial statements

PEMBROOK DESIGN LIMITED

Balance sheet statements

For the year ending 31 December 2024 the company was entitled to exemption 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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 30 December 2025
and signed on behalf of the board by:

Name: Colin Harding
Status: Director

The notes form part of these financial statements

PEMBROOK DESIGN LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Turnover represents net invoiced sale of goods and services, excluding value added tax.

Tangible fixed assets and depreciation policy

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 cost, 15% on reducing balance and 10% on cost

Other accounting policies

Financial instruments: A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instruments. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes, in effect, a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Other financial instruments are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. 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.

PEMBROOK DESIGN LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

2. Employees

2024 2023
Average number of employees during the period 7 6

PEMBROOK DESIGN LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

3. Tangible Assets

Total
Cost £
At 01 January 2024 34,676
Additions 2,366
At 31 December 2024 37,042
Depreciation
At 01 January 2024 15,319
Charge for year 3,910
At 31 December 2024 19,229
Net book value
At 31 December 2024 17,813
At 31 December 2023 19,357

PEMBROOK DESIGN LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2024

4. Financial commitments

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £30,015 (2023 - £30,015), being operating lease commitments payable.