0 false false false false false false false true false false true false false false false false false No description of principal activity 2024-05-01 Sage Accounts Production Advanced 2023 - FRS102_2023 50,000 50,000 xbrli:pure xbrli:shares iso4217:GBP 5113710 2024-05-01 2025-04-30 5113710 2025-04-30 5113710 2024-04-30 5113710 2023-05-01 2024-04-30 5113710 2024-04-30 5113710 2023-04-30 5113710 core:NetGoodwill 2024-05-01 2025-04-30 5113710 core:FurnitureFittings 2024-05-01 2025-04-30 5113710 bus:Director1 2024-05-01 2025-04-30 5113710 bus:Director2 2024-05-01 2025-04-30 5113710 core:WithinOneYear 2025-04-30 5113710 core:WithinOneYear 2024-04-30 5113710 core:NetGoodwill 2025-04-30 5113710 core:FurnitureFittings 2025-04-30 5113710 core:ShareCapital 2025-04-30 5113710 core:ShareCapital 2024-04-30 5113710 core:RetainedEarningsAccumulatedLosses 2025-04-30 5113710 core:RetainedEarningsAccumulatedLosses 2024-04-30 5113710 core:FurnitureFittings 2024-04-30 5113710 bus:Director1 2023-04-30 5113710 bus:Director2 2023-04-30 5113710 bus:SmallEntities 2024-05-01 2025-04-30 5113710 bus:AuditExemptWithAccountantsReport 2024-05-01 2025-04-30 5113710 bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 5113710 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 5113710 bus:FullAccounts 2024-05-01 2025-04-30 5113710 core:ComputerEquipment 2024-05-01 2025-04-30 5113710 core:ComputerEquipment 2025-04-30 5113710 core:ComputerEquipment 2024-04-30
COMPANY REGISTRATION NUMBER: 5113710

Image PDC Ltd

Filleted Unaudited Financial Statements

30 April 2025

Image PDC Ltd

Statement of Financial Position

30 April 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 587 | 587

Creditors: amounts falling due within one year | 6 | 39,345 |  | 39,345
| -------- |  | --------
Net current liabilities |  | 39,345 | 39,345
|  | -------- | --------
Total assets less current liabilities |  | ( 38,758) | ( 38,758)

Provisions

Taxation including deferred tax |  | 112 | 112
|  | -------- | --------
Net liabilities |  | ( 38,870) | ( 38,870)
|  | -------- | --------

Capital and reserves

Called up share capital |  | 2 | 2
Profit and loss account |  | ( 38,872) | ( 38,872)
|  | -------- | --------
Shareholders deficit |  | ( 38,870) | ( 38,870)
|  | -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
The company did not trade during the year and has not made either a profit or loss.
For the year ending 30 April 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Image PDC Ltd

Statement of Financial Position (continued)

30 April 2025
These financial statements were approved by the board of directors and authorised for issue on 20 January 2026 , and are signed on behalf of the board by:

Mrs J Maher | Mr R D Maher
Director | Director

Company registration number: 5113710

Image PDC Ltd

Notes to the Financial Statements

Year ended 30 April 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Sycamore House, Sutton Quays Business Park, Clifton Road, Runcorn, WA7 3EH, Cheshire.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The directors are of the opinion that the deficit in the company reserves will be reduced over the coming year. Until such a time as the deficit is cleared the company will continue to rely on the support of its director and creditors.
Income statement
The company is dormant as defined by section 1169 of the Companies Act 2006. The company received no income and incurred no expenditure during the current year.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

| Goodwill | - | 100% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures & Fittings | - | 15% reducing balance
| Equipment | - | 15% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest method.
Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
Creditors
Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
4. Intangible assets

| Goodwill
| £
Cost |
At 1 May 2024 and 30 April 2025 | 50,000
| --------
Amortisation |
At 1 May 2024 and 30 April 2025 | 50,000
| --------
Carrying amount |
At 30 April 2025 | –
| --------
At 30 April 2024 | –
| --------

5. Tangible assets

| Fixtures and fittings | Equipment | Total
| £ | £ | £
Cost |  |  |
At 1 May 2024 and 30 April 2025 | 89 | 6,062 | 6,151
| ---- | ------- | -------
Depreciation |  |  |
At 1 May 2024 and 30 April 2025 | 84 | 5,480 | 5,564
| ---- | ------- | -------
Carrying amount |  |  |
At 30 April 2025 | 5 | 582 | 587
| ---- | ------- | -------
At 30 April 2024 | 5 | 582 | 587
| ---- | ------- | -------

6. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Accruals and deferred income | 360 | 360
Director loan accounts | 100 | 100
Other creditors | 38,885 | 38,885
| -------- | --------
| 39,345 | 39,345
| -------- | --------

7. Directors' advances, credits and guarantees
During the year the directors entered into the following advances and credits with the company:

| Balance brought forward and outstanding
| 2025 | 2024
| £ | £
Mrs J Maher | – | ( 50)
Mr R D Maher | – | ( 50)
| ---- | ----
| – | ( 100)
| ---- | ----