Company registration number SC262051 (Scotland)
P D GROUNDWORKS LTD.
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
PAGES FOR FILING WITH REGISTRAR
P D GROUNDWORKS LTD.
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
P D GROUNDWORKS LTD.
BALANCE SHEET
AS AT
31 JANUARY 2025
31 January 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
71,480
55,723
Current assets
Stocks
16,914
2,200
Cash at bank and in hand
430,988
410,509
447,902
412,709
Creditors: amounts falling due within one year
4
(393,314)
(382,078)
Net current assets
54,588
30,631
Total assets less current liabilities
126,068
86,354
Creditors: amounts falling due after more than one year
5
(3,698)
(8,257)
Provisions for liabilities
(10,147)
(10,587)
Net assets
112,223
67,510
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
112,123
67,410
Total equity
112,223
67,510
P D GROUNDWORKS LTD.
BALANCE SHEET (CONTINUED)
AS AT
31 JANUARY 2025
31 January 2025
- 2 -

For the financial year ended 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 19 January 2026
Mr P Doherty
Director
Company registration number SC262051 (Scotland)
P D GROUNDWORKS LTD.
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025
- 3 -
1
Accounting policies
Company information

P D Groundworks Ltd. is a private company, limited by shares, registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

1.1
Basis of preparation

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 are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents the amounts derived from the provision of goods and services which fall within the company's ordinary activities and is stated net of Value Added Tax. Revenue is recognised on despatch of goods and provision of services.

1.3
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 equipment
20% on a reducing balance basis
Fixtures and fittings
20% on a reducing balance basis
Computers
33% on a reducing balance basis
Motor vehicles
25% on a reducing balance basis
1.4
Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition

1.5
Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

P D GROUNDWORKS LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
1
Accounting policies
(Continued)
- 4 -
Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

1.6
Retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to th e company's pension scheme are charged to profit or loss in the period to which they relate.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 February 2024
72,446
1,904
1,990
76,597
152,937
Additions
38,610
-
0
-
0
-
0
38,610
Disposals
-
0
-
0
-
0
(12,600)
(12,600)
At 31 January 2025
111,056
1,904
1,990
63,997
178,947
Depreciation and impairment
At 1 February 2024
52,153
1,387
1,990
41,683
97,213
Depreciation charged in the year
11,780
103
-
0
7,981
19,864
Eliminated in respect of disposals
-
0
-
0
-
0
(9,610)
(9,610)
At 31 January 2025
63,933
1,490
1,990
40,054
107,467
Carrying amount
At 31 January 2025
47,123
414
-
0
23,943
71,480
At 31 January 2024
20,293
517
-
0
34,913
55,723
P D GROUNDWORKS LTD.
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2025
- 5 -
4
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
4,000
4,000
Corporation tax
19,141
28,975
Other taxation and social security
12,119
7,093
Other creditors
358,054
342,010
393,314
382,078
5
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
3,698
7,698
Other creditors
-
0
559
3,698
8,257
2025-01-31 2024-02-01 false false false CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr P Doherty SC262051 2024-02-01 2025-01-31 SC262051 2025-01-31 SC262051 2024-01-31 SC262051 core:PlantMachinery 2025-01-31 SC262051 core:FurnitureFittings 2025-01-31 SC262051 core:ComputerEquipment 2025-01-31 SC262051 core:MotorVehicles 2025-01-31 SC262051 core:PlantMachinery 2024-01-31 SC262051 core:FurnitureFittings 2024-01-31 SC262051 core:ComputerEquipment 2024-01-31 SC262051 core:MotorVehicles 2024-01-31 SC262051 core:CurrentFinancialInstruments 2025-01-31 SC262051 core:CurrentFinancialInstruments 2024-01-31 SC262051 core:Non-currentFinancialInstruments 2025-01-31 SC262051 core:Non-currentFinancialInstruments 2024-01-31 SC262051 core:ShareCapital 2025-01-31 SC262051 core:ShareCapital 2024-01-31 SC262051 core:RetainedEarningsAccumulatedLosses 2025-01-31 SC262051 core:RetainedEarningsAccumulatedLosses 2024-01-31 SC262051 bus:Director1 2024-02-01 2025-01-31 SC262051 core:PlantMachinery 2024-02-01 2025-01-31 SC262051 core:FurnitureFittings 2024-02-01 2025-01-31 SC262051 core:ComputerEquipment 2024-02-01 2025-01-31 SC262051 core:MotorVehicles 2024-02-01 2025-01-31 SC262051 2023-02-01 2024-01-31 SC262051 core:PlantMachinery 2024-01-31 SC262051 core:FurnitureFittings 2024-01-31 SC262051 core:ComputerEquipment 2024-01-31 SC262051 core:MotorVehicles 2024-01-31 SC262051 2024-01-31 SC262051 bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 SC262051 bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 SC262051 bus:FRS102 2024-02-01 2025-01-31 SC262051 bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 SC262051 bus:FullAccounts 2024-02-01 2025-01-31 xbrli:pure xbrli:shares iso4217:GBP