REGISTERED NUMBER: 07357294 (England and Wales)

PFD ATKINSON LTD

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Atkinson

Mrs A Atkinson

REGISTERED OFFICE:

71 Northgate

Sleaford

Lincolnshire

NG34 7BS

REGISTERED NUMBER:

07357294 (England and Wales)

ACCOUNTANTS:

Dexter & Sharpe

Chartered Certified Accountants

The Old Vicarage

Church Close

Boston

Lincolnshire

PE21 6NA

FIXED ASSETS

Intangible assets

3

-

-

Tangible assets

4

6,430

6,251

6,430

6,251

CURRENT ASSETS

Debtors

5

5,344

6,366

Cash at bank and in hand

81,094

52,432

86,438

58,798

CREDITORS

Amounts falling due within one year

6

59,500

45,892

NET CURRENT ASSETS

26,938

12,906

TOTAL ASSETS LESS CURRENT LIABILITIES

33,368

19,157

PROVISIONS FOR LIABILITIES

1,479

1,438

NET ASSETS

31,889

17,719

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

31,789

17,619

SHAREHOLDERS' FUNDS

31,889

17,719

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 April 2026 and were signed on its behalf by:

P Atkinson - Director

1.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

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

Goodwill

Goodwill being the amount paid in connection with the acquisition of a business in 2010, is being amortised evenly over its estimated useful life of 10 years.

Goodwill paid in connection with the acquisition of business in 2019 is being amortised evenly over its estimated useful life of 5 years.

Intangible assets

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Computer equipment

-

15% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

2.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

3.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

138,097

AMORTISATION

At 1 October 2024

and 30 September 2025

138,097

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 October 2024

22,122

Additions

1,170

At 30 September 2025

23,292

DEPRECIATION

At 1 October 2024

15,871

Charge for year

991

At 30 September 2025

16,862

NET BOOK VALUE

At 30 September 2025

6,430

At 30 September 2024

6,251

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,121

603

Other debtors

3,223

5,763

5,344

6,366

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

9,355

2,406

Taxation and social security

44,831

39,924

Other creditors

5,314

3,562

59,500

45,892