REGISTERED NUMBER: 02696239 (England and Wales)

P D R ELECTRICAL ENGINEERS LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Gammons

N C Gammons

D Gammons

L J Gammons

SECRETARY:

P Gammons

REGISTERED OFFICE:

Central Business Park

Masbrough Street

Rotherham

S60 1EW

REGISTERED NUMBER:

02696239 (England and Wales)

ACCOUNTANTS:

Mike Bramall & Co Ltd

Chartered Accountants

Mayfield View

60 School Green Lane

Sheffield

South Yorkshire

S10 4GR

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

104,742

90,341

104,742

90,341

CURRENT ASSETS

Stocks

34,400

23,295

Debtors

6

928,913

422,636

Cash at bank

121,824

88,145

1,085,137

534,076

CREDITORS

Amounts falling due within one year

7

861,085

451,974

NET CURRENT ASSETS

224,052

82,102

TOTAL ASSETS LESS CURRENT LIABILITIES

328,794

172,443

PROVISIONS FOR LIABILITIES

8

9,690

9,690

NET ASSETS

319,104

162,753

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

319,004

162,653

SHAREHOLDERS' FUNDS

319,104

162,753

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.

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

1.	STATUTORY INFORMATION

P D R Electrical Engineers 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.

The company is a wholly owned subsidiary of PDR Group Limited, no. 04306918.

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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 20 (2024 - 20 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

26,750

AMORTISATION

At 1 October 2024

and 30 September 2025

26,750

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

877,323

Additions

49,301

At 30 September 2025

926,624

DEPRECIATION

At 1 October 2024

786,982

Charge for year

34,900

At 30 September 2025

821,882

NET BOOK VALUE

At 30 September 2025

104,742

At 30 September 2024

90,341

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

928,913

422,636

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

754,198

374,071

Taxation and social security

106,887

77,903

861,085

451,974

8.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

9,690

9,690

Deferred

tax

£

Balance at 1 October 2024

9,690

Balance at 30 September 2025

9,690