PDG NURSERIES LIMITED

Company Registration Number:
08601313 (England and Wales)

Unaudited abridged accounts for the year ended 31 July 2025

Period of accounts

Start date: 01 August 2024

End date: 31 July 2025

PDG NURSERIES LIMITED

Contents of the Financial Statements

for the Period Ended 31 July 2025

Balance sheet
Notes

PDG NURSERIES LIMITED

Balance sheet

As at 31 July 2025


Notes
2025
2024


£
£
Called up share capital not paid: 0 0
Fixed assets
Intangible assets:   0 0
Tangible assets: 3 224,184 198,080
Investments:   0 0
Total fixed assets: 224,184 198,080
Current assets
Stocks: 570 550
Debtors:   111,559 236,161
Cash at bank and in hand: 1,485 16,880
Investments:   0 0
Total current assets: 113,614 253,591
Creditors: amounts falling due within one year: 4 (139,986) (179,491)
Net current assets (liabilities): (26,372) 74,100
Total assets less current liabilities: 197,812 272,180
Creditors: amounts falling due after more than one year: 5 (33,693) (19,449)
Provision for liabilities: 0 0
Total net assets (liabilities): 164,119 252,731
Capital and reserves
Called up share capital: 100 100
Share premium account: 0 0
Revaluation reserve: 00
Other reserves: 0 0
Profit and loss account: 164,019 252,631
Shareholders funds: 164,119 252,731

The notes form part of these financial statements

PDG NURSERIES LIMITED

Balance sheet statements

For the year ending 31 July 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 19 November 2025
and signed on behalf of the board by:

Name: Mr Mark Callow
Status: Director

The notes form part of these financial statements

PDG NURSERIES LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 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 is measured at the fair value of consideration received or receivable, excluding discounts, rebates, value added Tax and other sales taxes.

Tangible fixed assets and depreciation policy

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life. Plant and Machinery 10% reducing balance.

Intangible fixed assets and amortisation policy

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any impairment losses.

PDG NURSERIES LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

2. Employees

2025 2024
Average number of employees during the period 17 20

PDG NURSERIES LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

3. Tangible Assets

Total
Cost £
At 01 August 2024 306,546
Additions 49,421
Disposals (3,746)
Revaluations 0
Transfers 0
At 31 July 2025 352,221
Depreciation
At 01 August 2024 108,466
Charge for year 20,859
On disposals (1,288)
Other adjustments 0
At 31 July 2025 128,037
Net book value
At 31 July 2025 224,184
At 31 July 2024 198,080

PDG NURSERIES LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

4. Creditors: amounts falling due within one year note

2025 2024 Bank Loans and Overdraft 15,663 3,806 Hire Purchase Contracts 21,325 12,417 Trade Creditors 93,208 83,351 Taxation and Social Security 3,856 58,411 Other Creditors 5,934 21,506 Totals £139,986 £179,491

PDG NURSERIES LIMITED

Notes to the Financial Statements

for the Period Ended 31 July 2025

5. Creditors: amounts falling due after more than one year note

2025 2024 Bank Loans 8,513 13,236 Hire Purchase Contracts 25,180 6,213 Totals 33,693 19,449 Creditors falling due in more than five years 2025 2024 Repayable by instalments Bounce Back Loan 8,513 13,236