PDQ Exhibitions Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03473295

PDQ EXHIBITIONS LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

30 November 2025

PDQ EXHIBITIONS LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 30th NOVEMBER 2025

Contents	Page

Officers and professional advisers	1

Chartered certified accountants report to the board of directors on the preparation of the unaudited statutory financial statements	2

Statement of financial position	3

Notes to the financial statements	5

PDQ EXHIBITIONS LIMITED

OFFICERS AND PROFESSIONAL ADVISERS

THE BOARD OF DIRECTORS	N D Wyatt
	P G McCarthy
	D Wennington
	R M Hawkins

COMPANY SECRETARY	N D Wyatt

REGISTERED OFFICE	106-107 Dowgate Hill House
	14-16 Dowgate Hill
	London
	EC4R 2SU

ACCOUNTANTS	Colne Valley Business Services LLP t/a Cloke & Co
	Chartered Certified Accountants
	106-107 Dowgate Hill House
	14-16 Dowgate Hill
	London
	EC4R 2SU

PDQ EXHIBITIONS LIMITED

CHARTERED CERTIFIED ACCOUNTANTS REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF PDQ EXHIBITIONS LIMITED

YEAR ENDED 30th NOVEMBER 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of PDQ Exhibitions Limited for the year ended 30th November 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. This report is made solely to the Board of Directors of PDQ Exhibitions Limited, as a body, in accordance with the terms of our engagement letter dated 14th August 2017. Our work has been undertaken solely to prepare for your approval the financial statements of PDQ Exhibitions Limited and state those matters that we have agreed to state to you, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than PDQ Exhibitions Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that PDQ Exhibitions Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of PDQ Exhibitions Limited. You consider that PDQ Exhibitions Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of PDQ Exhibitions Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Colne Valley Business Services LLP t/a Cloke & Co Chartered Certified Accountants

106-107 Dowgate Hill House 14-16 Dowgate Hill London EC4R 2SU

7 May 2026

PDQ EXHIBITIONS LIMITED

STATEMENT OF FINANCIAL POSITION

30 November 2025

	2025		2024
Note	£	£	£

FIXED ASSETS

Tangible assets	5		702,924	764,960

CURRENT ASSETS

Stocks		18,411	12,481
Debtors	6	739,456	1,462,551
Cash at bank and in hand		1,595,838	671,126
		------------	------------
		2,353,705	2,146,158

CREDITORS: amounts falling due within one year	7	830,418		732,408
		------------		------------
NET CURRENT ASSETS			1,523,287	1,413,750
			------------	------------
TOTAL ASSETS LESS CURRENT LIABILITIES			2,226,211	2,178,710

CREDITORS: amounts falling due after more than one year	8		19,469	52,254

PROVISIONS

Taxation including deferred tax	31,438	40,997
	------------	------------
NET ASSETS	2,175,304	2,085,459
	------------	------------

PDQ EXHIBITIONS LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

30 November 2025

	2025		2024
Note	£	£	£

CAPITAL AND RESERVES

Called up share capital	50,000	50,000
Profit and loss account	2,125,304	2,035,459
	------------	------------
SHAREHOLDERS FUNDS	2,175,304	2,085,459
	------------	------------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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

Directors' responsibilities:

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

These financial statements were approved by the board of directors and authorised for issue on 7 May 2026 , and are signed on behalf of the board by:

N D Wyatt

Director

Company registration number: 03473295

PDQ EXHIBITIONS LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30th NOVEMBER 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 106-107 Dowgate Hill House, 14-16 Dowgate Hill, London, EC4R 2SU.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

BASIS OF PREPARATION

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

REVENUE RECOGNITION

The turnover shown in the profit and loss account represents the value of sales, exclusive of Value Added Tax.

INCOME TAX

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes In general, deferred taxation is recognised in respect of all timing differences that have originated, but not reversed, at the balance sheet date. However, deferred tax assets are recognised only to the extent that the director considers that it is more likely than not there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. In accordance with FRS19, deferred tax is not recognised on revaluation gains. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in the periods in which the timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

FOREIGN CURRENCIES

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

TANGIBLE ASSETS

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

DEPRECIATION

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold property	-	2% straight line
Plant and machinery	-	15% reducing balance
Motor vehicles	-	25% reducing balance
Office equipment	-	15% reducing balance

STOCKS

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

FINANCE LEASES AND HIRE PURCHASE CONTRACTS

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

PROVISIONS

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

FINANCIAL INSTRUMENTS

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

DEFINED CONTRIBUTION PLANS

The company contributes into the pension schemes of its directors. These schemes are not administered by the company. The annual contributions payable are charged to the Profit & Loss Account.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 5 (2024: 9 ).

5. TANGIBLE ASSETS

	Land and buildings	Plant and machinery	Motor vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1st December 2024 and 30th November 2025	565,157	60,304	342,257	10,959	978,677
	---------	--------	---------	--------	---------
Depreciation
At 1st December 2024	20,718	40,027	142,014	10,958	213,717
Charge for the year	6,906	5,069	50,061	–	62,036
	---------	--------	---------	--------	---------
At 30th November 2025	27,624	45,096	192,075	10,958	275,753
	---------	--------	---------	--------	---------
Carrying amount
At 30th November 2025	537,533	15,208	150,182	1	702,924
	---------	--------	---------	--------	---------
At 30th November 2024	544,439	20,277	200,243	1	764,960
	---------	--------	---------	--------	---------

6. DEBTORS

	2025	2024
	£	£
Trade debtors	408,039	487,924
Other debtors	331,417	974,627
	---------	------------
	739,456	1,462,551
	---------	------------

The debtors above include the following amounts falling due after more than one year:

	2025	2024
	£	£
Other debtors	113,687	177,484
	---------	---------

7. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	6,670	10,410
Trade creditors	123,035	82,735
Corporation tax	50,500	26,174
Social security and other taxes	147,963	205,459
Other creditors	502,250	407,630
	---------	---------
	830,418	732,408
	---------	---------

The loan is repayable over a period of five years and carries interest of 2.5% per annum.

Hire purchase agreements are secured upon the assets concerned.

8. CREDITORS: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	–	6,257
Other creditors	19,469	45,997
	--------	--------
	19,469	52,254
	--------	--------

The loan is repayable over a period of five years and carries interest of 2.5% per annum.

Hire purchase agreements are secured upon the assets concerned.

9. RELATED PARTY TRANSACTIONS

In the directors' opinion the company is controlled by N D Wyatt who is the majority shareholder and a director of PDQ Exhibitions Limited. A director of the company is a director of NP Property Management Limited; at the year end £104,308 (2024 - £701,328) was owed to PDQ Exhibitions Limited by NP Property Management Limited. A director of the company is a director of SN Hospitality Limited; at the year end £8,670 (2024 - £8,670) was owed to PDQ Exhibitions Limited by SN Hospitality Limited. During the year PDQ Exhibitions Limited made sales, during the normal course of business, to SN Hospitality Limited of £30,000 (2024 - £56,000). A director of the company is a director in Leonards of Swanage Limited. PDQ Exhibitions Limited loaned Leonards of Swanage Limited £250,000 and the loan carries a rate of interest of 2.5% per annum. The loan is repayable over a period of more than one year. As at 30th November 2025 the balance owed to PDQ Exhibitions Limited was £94,294 (2024 - £145,409). During the year Leonards of Swanage Limited made sales, during the normal course of business, to PDQ Exhibitions Limited of £40,486 (2024 - £-).