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REGISTERED NUMBER: 07641993

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

FOR

P&D CONSULTING LTD

| P&D CONSULTING LTD (REGISTERED NUMBER: 07641993) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| P&D CONSULTING LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 MAY 2025

| DIRECTORS: | P A Seeber

| D A Seeber

| REGISTERED OFFICE: | 20 Waterloo Road

| Bedford

| Bedfordshire

| MK40 3PQ

| REGISTERED NUMBER: | 07641993

| ACCOUNTANTS: | Thompson Taraz Rand Ltd

| Chartered Accountants

| 10 Jesus Lane

| Cambridge

| Cambridgeshire

| CB5 8BA

| P&D CONSULTING LTD (REGISTERED NUMBER: 07641993) |

BALANCE SHEET

31 MAY 2025

| 2025 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 623 |  | 831 |  |

CURRENT ASSETS

Debtors | 6 | 4,292 |  | 1,565 |  |

Cash and cash equivalents | 12,874 |  | 32,678 |  |

17,166 |  | 34,243 |  |

CREDITORS

Amounts falling due within one year | 7 | (18,813 | ) | (18,872 | ) |

NET CURRENT (LIABILITIES)/ASSETS | (1,647 | ) | 15,371 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | (1,024 | ) | 16,202 |  |

PROVISIONS FOR LIABILITIES | 8 | (118 | ) | (208 | ) |

NET (LIABILITIES)/ASSETS | (1,142 | ) | 15,994 |  |

CAPITAL AND RESERVES

Called up share capital | 9 | 100 |  | 100 |  |

Retained earnings | (1,242 | ) | 15,894 |  |

SHAREHOLDERS' FUNDS | (1,142 | ) | 15,994 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 CONSULTING LTD (REGISTERED NUMBER: 07641993) |

BALANCE SHEET - continued

31 MAY 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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 9 February 2026 and were signed on its behalf by:

P A Seeber - Director

| P&D CONSULTING LTD (REGISTERED NUMBER: 07641993) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2025

1. | STATUTORY INFORMATION

| P&D Consulting Ltd is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| At the balance sheet date, the company’s liabilities exceeded its assets by £1,142. The company continues to receive financial support from its directors and, accordingly, the directors consider that the company will be able to meet its liabilities as they fall due. The financial statements have therefore been prepared on a going concern basis.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

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

| Computer equipment | - | 25% on reducing balance

| Financial instruments

| Basic financial assets and basic financial liabilities as defined under section 11 of FRS 102, including trade and other debtors, trade and other creditors, cash and bank balances and investments in commercial paper, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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 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.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

| P&D CONSULTING LTD (REGISTERED NUMBER: 07641993) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 June 2024

| and 31 May 2025 | 1,057 |  |

| DEPRECIATION

| At 1 June 2024 | 226 |  |

| Charge for year | 208 |  |

| At 31 May 2025 | 434 |  |

| NET BOOK VALUE

| At 31 May 2025 | 623 |  |

| At 31 May 2024 | 831 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 1,565 |  |

| Other debtors | 4,292 |  | - |  |

4,292 |  | 1,565 |  |

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

2025 | 2024 |

£ | £ |

| Trade creditors | 1,380 |  | - |  |

| Taxation and social security | (205 | ) | 10,869 |  |

| Other creditors | 17,638 |  | 8,003 |  |

18,813 |  | 18,872 |  |

8. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax | 118 |  | 208 |  |

| Deferred |

| tax |

£ |

| Balance at 1 June 2024 | 208 |  |

| Provided during year | (90 | ) |

| Balance at 31 May 2025 | 118 |  |

| P&D CONSULTING LTD (REGISTERED NUMBER: 07641993) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 MAY 2025

9. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | 1 | 100 |  | 100 |  |

10. | RELATED PARTY DISCLOSURES

| At the balance sheet date, the company owed the director £17,628 (2024: £7,453). The amount bears no interest, is repayable on demand and is disclosed within creditors due in less than 1 year.