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Company Registration No. 08123316 (England and Wales)
PD Hive Ltd Unaudited accounts for the period from 1 July 2024 to 31 December 2025
PD Hive Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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PD Hive Ltd Company Information for the period from 1 July 2024 to 31 December 2025
Directors
Paul Thomas Daniel Becerra
Company Number
08123316 (England and Wales)
Registered Office
Cedar House New Road Bath Somerset BA2 7WA GBR
Accountants
Adams O'Rourke Accountants Ltd 436 Woolton Road Liverpool L25 6JQ
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PD Hive Ltd Statement of financial position as at 31 December 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
4,202
752
Current assets
Debtors
5
6,885
45,878
Cash at bank and in hand
10,175
29,993
17,060
75,871
Creditors: amounts falling due within one year
6
(2,121)
(31,446)
Net current assets
14,939
44,425
Total assets less current liabilities
19,141
45,177
Provisions for liabilities
Deferred tax
(798)
(143)
Net assets
18,343
45,034
Capital and reserves
Called up share capital
2
2
Capital contribution reserve
7
3,185
-
Profit and loss account
15,156
45,032
Shareholders' funds
18,343
45,034
For the period ending 31 December 2025 the company was entitled to exemption from audit 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.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 March 2026 and were signed on its behalf by
Paul Thomas Director Company Registration No. 08123316
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PD Hive Ltd Notes to the Accounts for the period from 1 July 2024 to 31 December 2025
1
Statutory information
PD Hive Ltd is a private company, limited by shares, registered in England and Wales, registration number 08123316. The registered office is Cedar House, New Road, Bath, Somerset, BA2 7WA, GBR.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The financial statements have been prepared under the historical cost convention.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
During the period, the company processed income relating to a director-specific project via payroll. Judgement was applied to ensure that the economic effect of employer’s National Insurance costs was borne solely by the relevant director.
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 July 2024
-
1,083
1,083
Additions
208
4,796
5,004
At 31 December 2025
208
5,879
6,087
Depreciation
At 1 July 2024
-
331
331
Charge for the period
28
1,526
1,554
At 31 December 2025
28
1,857
1,885
Net book value
At 31 December 2025
180
4,022
4,202
At 30 June 2024
-
752
752
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PD Hive Ltd Notes to the Accounts for the period from 1 July 2024 to 31 December 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
6,120
40,320
Accrued income and prepayments
765
396
Other debtors
-
5,162
6,885
45,878
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
4,022
9,413
VAT
4,234
12,977
Trade creditors
537
304
Taxes and social security
-
8,752
Loans from directors
(6,672)
-
2,121
31,446
7
Capital contribution reserve
During the period, a contribution of £3,185 was recognised in equity. This relates to employer’s National Insurance costs funded personally by a director via reduced net pay, resulting in no cash outflow from the company.
8
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
Interest free and repayable on demand
2,287
2,569
2,287
2,569
Interest free and repayable on demand
2,875
61,273
60,045
4,103
5,162
63,842
62,332
6,672
Director loans provided interest free and repayable on demand.
9
Transactions with related parties
As at the Balance Sheet date an amount of £4,103 was owed by Director Daniel Becerra . As at the Balance sheet date an amount of £2,569 was owed by Director Paul Thomas. This amount is repayable at 0% interest and on demand.
10
Average number of employees
During the period the average number of employees was 2 (2024: 2).
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