Companies House 2024-07-01 2025-06-30 2025-06-30 false true iso4217:GBP xbrli:pure 03758669 2023-07-01 2024-06-30 03758669 2025-06-30 03758669 2024-07-01 2025-06-30 03758669 2024-06-30 03758669 curr:PoundSterling 2024-07-01 2025-06-30 03758669 uk-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 03758669 uk-bus:FRS102 2024-07-01 2025-06-30 03758669 uk-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 03758669 uk-bus:AbridgedAccounts 2024-07-01 2025-06-30 03758669 uk-bus:RegisteredOffice 2024-07-01 2025-06-30 03758669 uk-bus:Director40 2024-07-01 2025-06-30 03758669 uk-bus:Director1 2024-07-01 2025-06-30 03758669 uk-bus:Director2 2024-07-01 2025-06-30 03758669 uk-bus:Director3 2024-07-01 2025-06-30 03758669 uk-bus:Director4 2024-07-01 2025-06-30 03758669 uk-bus:Director5 2024-07-01 2025-06-30 03758669 uk-bus:Director6 2024-07-01 2025-06-30 03758669 uk-bus:Director7 2024-07-01 2025-06-30 03758669 uk-bus:Director8 2024-07-01 2025-06-30 03758669 uk-bus:Director9 2024-07-01 2025-06-30 03758669 uk-bus:Director10 2024-07-01 2025-06-30 03758669 uk-bus:Director11 2024-07-01 2025-06-30 03758669 uk-bus:Director12 2024-07-01 2025-06-30 03758669 uk-bus:Director13 2024-07-01 2025-06-30 03758669 uk-bus:Director14 2024-07-01 2025-06-30 03758669 uk-bus:Director15 2024-07-01 2025-06-30 03758669 uk-bus:Director16 2024-07-01 2025-06-30 03758669 uk-bus:Director17 2024-07-01 2025-06-30 03758669 uk-bus:Director18 2024-07-01 2025-06-30 03758669 uk-bus:Director19 2024-07-01 2025-06-30 03758669 uk-bus:Director20 2024-07-01 2025-06-30 03758669 uk-bus:CompanySecretary1 2024-07-01 2025-06-30 03758669 core:AfterOneYear 2025-06-30 03758669 core:AfterOneYear 2024-06-30 03758669 core:WithinOneYear 2025-06-30 03758669 core:WithinOneYear 2024-06-30 03758669 core:WithinOneYear 2024-07-01 2025-06-30 03758669 core:AfterOneYear 2025-06-30 03758669 core:AfterOneYear 2024-06-30 03758669 core:AfterOneYear 2024-07-01 2025-06-30 03758669 core:ShareCapital 2025-06-30 03758669 core:ShareCapital 2024-06-30 03758669 core:SharePremium 2025-06-30 03758669 core:SharePremium 2024-06-30 03758669 core:OtherReservesSubtotal 2025-06-30 03758669 core:OtherReservesSubtotal 2024-06-30 03758669 core:RevaluationReserve 2025-06-30 03758669 core:RevaluationReserve 2024-06-30 03758669 core:RetainedEarningsAccumulatedLosses 2025-06-30 03758669 core:RetainedEarningsAccumulatedLosses 2024-06-30 03758669 core:Associate1 2024-07-01 2025-06-30 03758669 core:Associate1 2024-06-30 03758669 core:Associate1 2025-06-30 03758669 core:Associate2 2024-07-01 2025-06-30 03758669 core:Associate2 2024-06-30 03758669 core:Associate2 2025-06-30 03758669 core:Associate3 2024-07-01 2025-06-30 03758669 core:Associate3 2024-06-30 03758669 core:Associate3 2025-06-30 03758669 core:Associate4 2024-07-01 2025-06-30 03758669 core:Associate4 2024-06-30 03758669 core:Associate4 2025-06-30 03758669 core:Associate5 2024-07-01 2025-06-30 03758669 core:Associate5 2024-06-30 03758669 core:Associate5 2025-06-30 03758669 core:Associate6 2024-07-01 2025-06-30 03758669 core:Associate6 2024-06-30 03758669 core:Associate6 2025-06-30 03758669 core:Associate7 2024-07-01 2025-06-30 03758669 core:Associate7 2024-06-30 03758669 core:Associate7 2025-06-30 03758669 core:Associate8 2024-07-01 2025-06-30 03758669 core:Associate8 2024-06-30 03758669 core:Associate8 2025-06-30 03758669 core:Associate9 2024-07-01 2025-06-30 03758669 core:Associate9 2024-06-30 03758669 core:Associate9 2025-06-30 03758669 core:Associate10 2024-07-01 2025-06-30 03758669 core:Associate10 2024-06-30 03758669 core:Associate10 2025-06-30 03758669 core:Associate11 2024-07-01 2025-06-30 03758669 core:Associate11 2024-06-30 03758669 core:Associate11 2025-06-30 03758669 core:Associate12 2024-07-01 2025-06-30 03758669 core:Associate12 2024-06-30 03758669 core:Associate12 2025-06-30 03758669 core:Associate13 2024-07-01 2025-06-30 03758669 core:Associate13 2024-06-30 03758669 core:Associate13 2025-06-30 03758669 core:Associate14 2024-07-01 2025-06-30 03758669 core:Associate14 2024-06-30 03758669 core:Associate14 2025-06-30 03758669 core:Associate15 2024-07-01 2025-06-30 03758669 core:Associate15 2024-06-30 03758669 core:Associate15 2025-06-30 03758669 core:Associate16 2024-07-01 2025-06-30 03758669 core:Associate16 2024-06-30 03758669 core:Associate16 2025-06-30 03758669 core:Associate17 2024-07-01 2025-06-30 03758669 core:Associate17 2024-06-30 03758669 core:Associate17 2025-06-30 03758669 core:Associate18 2024-07-01 2025-06-30 03758669 core:Associate18 2024-06-30 03758669 core:Associate18 2025-06-30 03758669 core:Associate19 2024-07-01 2025-06-30 03758669 core:Associate19 2024-06-30 03758669 core:Associate19 2025-06-30 03758669 core:Associate20 2024-07-01 2025-06-30 03758669 core:Associate20 2024-06-30 03758669 core:Associate20 2025-06-30 03758669 core:Associate1 2024-07-01 2025-06-30 03758669 core:Associate2 2024-07-01 2025-06-30 03758669 core:Associate3 2024-07-01 2025-06-30 03758669 core:Associate4 2024-07-01 2025-06-30 03758669 core:Associate5 2024-07-01 2025-06-30 03758669 core:Associate6 2024-07-01 2025-06-30 03758669 core:Associate7 2024-07-01 2025-06-30 03758669 core:Associate8 2024-07-01 2025-06-30 03758669 core:Associate9 2024-07-01 2025-06-30 03758669 core:Associate10 2024-07-01 2025-06-30 03758669 core:Associate11 2024-07-01 2025-06-30 03758669 core:Associate12 2024-07-01 2025-06-30 03758669 core:Associate13 2024-07-01 2025-06-30 03758669 core:Associate14 2024-07-01 2025-06-30 03758669 core:Associate15 2024-07-01 2025-06-30 03758669 core:Associate16 2024-07-01 2025-06-30 03758669 core:Associate17 2024-07-01 2025-06-30 03758669 core:Associate18 2024-07-01 2025-06-30 03758669 core:Associate19 2024-07-01 2025-06-30 03758669 core:Associate20 2024-07-01 2025-06-30 03758669 uk-bus:Director1 1 2024-07-01 2025-06-30 03758669 uk-bus:Director1 1 2024-06-30 03758669 uk-bus:Director1 1 2025-06-30 03758669 uk-bus:Director2 2 2024-07-01 2025-06-30 03758669 uk-bus:Director2 2 2024-06-30 03758669 uk-bus:Director2 2 2025-06-30 03758669 uk-bus:Director1 3 2024-07-01 2025-06-30 03758669 uk-bus:Director1 3 2024-06-30 03758669 uk-bus:Director1 3 2025-06-30 03758669 uk-bus:Director4 4 2024-07-01 2025-06-30 03758669 uk-bus:Director4 4 2024-06-30 03758669 uk-bus:Director4 4 2025-06-30 03758669 uk-bus:Director5 5 2024-07-01 2025-06-30 03758669 uk-bus:Director5 5 2024-06-30 03758669 uk-bus:Director5 5 2025-06-30 03758669 uk-bus:Director6 6 2024-07-01 2025-06-30 03758669 uk-bus:Director6 6 2024-06-30 03758669 uk-bus:Director6 6 2025-06-30 03758669 uk-bus:Director7 7 2024-07-01 2025-06-30 03758669 uk-bus:Director7 7 2024-06-30 03758669 uk-bus:Director7 7 2025-06-30 03758669 uk-bus:Director8 8 2024-07-01 2025-06-30 03758669 uk-bus:Director8 8 2024-06-30 03758669 uk-bus:Director8 8 2025-06-30 03758669 uk-bus:Director9 9 2024-07-01 2025-06-30 03758669 uk-bus:Director9 9 2024-06-30 03758669 uk-bus:Director9 9 2025-06-30 03758669 uk-bus:Director10 10 2024-07-01 2025-06-30 03758669 uk-bus:Director10 10 2024-06-30 03758669 uk-bus:Director10 10 2025-06-30 03758669 uk-bus:Director11 11 2024-07-01 2025-06-30 03758669 uk-bus:Director11 11 2024-06-30 03758669 uk-bus:Director11 11 2025-06-30 03758669 uk-bus:Director12 12 2024-07-01 2025-06-30 03758669 uk-bus:Director12 12 2024-06-30 03758669 uk-bus:Director12 12 2025-06-30 03758669 uk-bus:Director13 13 2024-07-01 2025-06-30 03758669 uk-bus:Director13 13 2024-06-30 03758669 uk-bus:Director13 13 2025-06-30 03758669 uk-bus:Director14 14 2024-07-01 2025-06-30 03758669 uk-bus:Director14 14 2024-06-30 03758669 uk-bus:Director14 14 2025-06-30 03758669 uk-bus:Director15 15 2024-07-01 2025-06-30 03758669 uk-bus:Director15 15 2024-06-30 03758669 uk-bus:Director15 15 2025-06-30 03758669 uk-bus:Director16 16 2024-07-01 2025-06-30 03758669 uk-bus:Director16 16 2024-06-30 03758669 uk-bus:Director16 16 2025-06-30 03758669 uk-bus:Director17 17 2024-07-01 2025-06-30 03758669 uk-bus:Director17 17 2024-06-30 03758669 uk-bus:Director17 17 2025-06-30 03758669 uk-bus:Director18 18 2024-07-01 2025-06-30 03758669 uk-bus:Director18 18 2024-06-30 03758669 uk-bus:Director18 18 2025-06-30 03758669 uk-bus:Director19 19 2024-07-01 2025-06-30 03758669 uk-bus:Director19 19 2024-06-30 03758669 uk-bus:Director19 19 2025-06-30 03758669 uk-bus:Director20 20 2024-07-01 2025-06-30 03758669 uk-bus:Director20 20 2024-06-30 03758669 uk-bus:Director20 20 2025-06-30 03758669 1 2024-07-01 2025-06-30 03758669 2 2024-07-01 2025-06-30 03758669 3 2024-07-01 2025-06-30

# PDI (EUROPE) LIMITED

## Company Registration Number:
03758669 (England and Wales)

## Unaudited abridged accounts for the year ended 30 June 2025

## Period of accounts

## Start date: 01 July 2024

## End date: 30 June 2025

# PDI (EUROPE) LIMITED

## Contents of the Financial Statements

for the Period Ended 30 June 2025

Balance sheet |
Notes |

# PDI (EUROPE) LIMITED

## Balance sheet

As at 30 June 2025

| Notes | 2025 | 2024
--- | --- | --- | ---
|  | £ | £
Fixed assets
Tangible assets: | 3 | 3,181 | 3,439
Total fixed assets: |  | 3,181 | 3,439
Current assets
Stocks: |  | 6,430 | 6,758
Debtors: |  | 677,958 | 666,981
Cash at bank and in hand: |  | 22,134 | 17,775
Total current assets: |  | 706,522 | 691,514
Creditors: amounts falling due within one year: |  | (480,112) | (398,403)
Net current assets (liabilities): |  | 226,410 | 293,111
Total assets less current liabilities: |  | 229,591 | 296,550
Creditors: amounts falling due after more than one year: |  | (61,160) | (117,342)
Total net assets (liabilities): |  | 168,431 | 179,208
Capital and reserves
Called up share capital: |  | 2,000 | 2,000
Share premium account: |  | 49,000 | 49,000
Other reserves: |  | 2,000 | 2,000
Profit and loss account: |  | 115,431 | 126,208
Shareholders funds: |  | 168,431 | 179,208

The notes form part of these financial statements

# PDI (EUROPE) LIMITED

## Balance sheet statements

For the year ending 30 June 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 11 March 2026
and signed on behalf of the board by:

Name: Mr David Platt
Status: Director

The notes form part of these financial statements

# PDI (EUROPE) LIMITED

## Notes to the Financial Statements

for the Period Ended 30 June 2025

## 1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

## Turnover policy

Turnover Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances. Sale of goods Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods. Rendering of services Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

## Tangible fixed assets and depreciation policy

Tangible Fixed Assets and Depreciation Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Motor Vehicles 33% on cost Fixtures & Fittings 33% on cost Computer Equipment 20% to 33% on cost

## Intangible fixed assets and amortisation policy

Intangible Fixed Assets and Amortisation - Other Intangible Other intangible assets are the website project. It is amortised to profit and loss account over its estimated economic life of 5 years.

## Valuation and information policy

Stocks and Work in Progress Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

## Other accounting policies

Foreign Currencies Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit. Taxation Income tax expense represents the sum of the tax currently payable and deferred tax. The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively. Pensions The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme. Debtors Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. Creditors Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

# PDI (EUROPE) LIMITED

## Notes to the Financial Statements

for the Period Ended 30 June 2025

## 2. Employees

| 2025 | 2024
--- | --- | ---
Average number of employees during the period | 13 | 13

# PDI (EUROPE) LIMITED

## Notes to the Financial Statements

for the Period Ended 30 June 2025

## 3. Tangible Assets

| Total
--- | ---
Cost | £
At 01 July 2024 | 181,440
Additions | 1,224
At 30 June 2025 | 182,664
Depreciation |
At 01 July 2024 | 178,001
Charge for year | 1,482
At 30 June 2025 | 179,483
Net book value |
At 30 June 2025 | 3,181
At 30 June 2024 | 3,439