IRIS Accounts Production v25.3.0.601 04306918 Board of Directors 1.10.24 30.9.25 30.9.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 04306918 2024-09-30 04306918 2025-09-30 04306918 2024-10-01 2025-09-30 04306918 2023-09-30 04306918 2023-10-01 2024-09-30 04306918 2024-09-30 04306918 ns15:EnglandWales 2024-10-01 2025-09-30 04306918 ns14:PoundSterling 2024-10-01 2025-09-30 04306918 ns10:Director1 2024-10-01 2025-09-30 04306918 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 04306918 ns10:SmallEntities 2024-10-01 2025-09-30 04306918 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 04306918 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 04306918 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 04306918 ns10:FullAccounts 2024-10-01 2025-09-30 04306918 ns10:Director2 2024-10-01 2025-09-30 04306918 ns10:Director3 2024-10-01 2025-09-30 04306918 ns10:CompanySecretary1 2024-10-01 2025-09-30 04306918 ns10:RegisteredOffice 2024-10-01 2025-09-30 04306918 ns5:CurrentFinancialInstruments 2025-09-30 04306918 ns5:CurrentFinancialInstruments 2024-09-30 04306918 ns5:ShareCapital 2025-09-30 04306918 ns5:ShareCapital 2024-09-30 04306918 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 04306918 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 04306918 ns5:LandBuildings 2024-10-01 2025-09-30 04306918 ns5:PlantMachinery 2024-10-01 2025-09-30 04306918 ns5:LandBuildings 2024-09-30 04306918 ns5:PlantMachinery 2024-09-30 04306918 ns5:LandBuildings 2025-09-30 04306918 ns5:PlantMachinery 2025-09-30 04306918 ns5:LandBuildings 2024-09-30 04306918 ns5:PlantMachinery 2024-09-30 04306918 ns5:CostValuation 2024-09-30 04306918 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 04306918 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 04306918 ns5:AcceleratedTaxDepreciationDeferredTax 2025-09-30 04306918 ns5:AcceleratedTaxDepreciationDeferredTax 2024-09-30 04306918 ns5:DeferredTaxation 2024-09-30 04306918 ns5:DeferredTaxation 2025-09-30

REGISTERED NUMBER: 04306918 (England and Wales)

P D R GROUP LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

| P D R GROUP LIMITED (REGISTERED NUMBER: 04306918) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 30 September 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| P D R GROUP LIMITED |

COMPANY INFORMATION

for the year ended 30 September 2025

| DIRECTORS: | P Gammons

| N C Gammons

| D Gammons

| SECRETARY: | P Gammons

| REGISTERED OFFICE: | Central Business Park

| Masbrough Street

| Rotherham

| S60 1EW

| REGISTERED NUMBER: | 04306918 (England and Wales)

| ACCOUNTANTS: | Mike Bramall & Co Ltd

| Chartered Accountants

| Mayfield View

| 60 School Green Lane

| Sheffield

| South Yorkshire

| S10 4GR

| P D R GROUP LIMITED (REGISTERED NUMBER: 04306918) |

BALANCE SHEET

30 September 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 7,404,900 |  | 7,477,294 |  |

Investments | 5 | 48,210 |  | 48,210 |  |

7,453,110 |  | 7,525,504 |  |

CURRENT ASSETS

Debtors | 6 | 353,869 |  | 366,819 |  |

Cash at bank | 1,985,780 |  | 1,590,953 |  |

2,339,649 |  | 1,957,772 |  |

CREDITORS

Amounts falling due within one year | 7 | 1,018,844 |  | 682,927 |  |

NET CURRENT ASSETS | 1,320,805 |  | 1,274,845 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 8,773,915 |  | 8,800,349 |  |

PROVISIONS FOR LIABILITIES | 8 | 4,156 |  | 4,156 |  |

NET ASSETS | 8,769,759 |  | 8,796,193 |  |

CAPITAL AND RESERVES

Called up share capital | 200 |  | 200 |  |

Retained earnings | 8,769,559 |  | 8,795,993 |  |

SHAREHOLDERS' FUNDS | 8,769,759 |  | 8,796,193 |  |

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 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.

| P D R GROUP LIMITED (REGISTERED NUMBER: 04306918) |

BALANCE SHEET - continued

30 September 2025

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 January 2026 and were signed on its behalf by:

P Gammons - Director

| P D R GROUP LIMITED (REGISTERED NUMBER: 04306918) |

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 30 September 2025

1. | STATUTORY INFORMATION

| P D R Group 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 as modified by the revaluation of certain assets.

| Turnover

| Turnover represents the sales of goods and services, excluding value added tax.

| Tangible fixed assets

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

| Land and buildings | - | 1% on reducing balance

| Plant and machinery etc | - | 25% on reducing balance

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 4 (2024 - 3 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST OR VALUATION

| At 1 October 2024 | 7,686,701 |  | 417,826 |  | 8,104,527 |  |

| Additions | - |  | 9,100 |  | 9,100 |  |

| At 30 September 2025 | 7,686,701 |  | 426,926 |  | 8,113,627 |  |

| DEPRECIATION

| At 1 October 2024 | 227,903 |  | 399,330 |  | 627,233 |  |

| Charge for year | 74,588 |  | 6,906 |  | 81,494 |  |

| At 30 September 2025 | 302,491 |  | 406,236 |  | 708,727 |  |

| NET BOOK VALUE

| At 30 September 2025 | 7,384,210 |  | 20,690 |  | 7,404,900 |  |

| At 30 September 2024 | 7,458,798 |  | 18,496 |  | 7,477,294 |  |

| .

| P D R GROUP LIMITED (REGISTERED NUMBER: 04306918) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 30 September 2025

5. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 October 2024

| and 30 September 2025 | 48,210 |  |

| NET BOOK VALUE

| At 30 September 2025 | 48,210 |  |

| At 30 September 2024 | 48,210 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 353,869 |  | 366,819 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 914,732 |  | 556,843 |  |

| Taxation and social security | 104,112 |  | 126,084 |  |

1,018,844 |  | 682,927 |  |

8. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Accelerated capital allowances | 4,156 |  | 4,156 |  |

| Deferred |

| tax |

£ |

| Balance at 1 October 2024 | 4,156 |  |

| Balance at 30 September 2025 | 4,156 |  |