REGISTERED NUMBER: 09375099 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 January 2026

for

Nucleus Pds Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S M Gamble

M Bixby

Ms B Howat

REGISTERED OFFICE:

Kingswick House

Kingswick Drive

Ascot

Berkshire

SL5 7BH

REGISTERED NUMBER:

09375099 (England and Wales)

ACCOUNTANTS:

Bristow Burrell

4 Riverview

Walnut Tree Close

Guildford

Surrey

GU1 4UX

FIXED ASSETS

Tangible assets

5

1,035

1,467

CURRENT ASSETS

Debtors

6

112,359

32,426

Cash at bank

77,815

44,193

190,174

76,619

CREDITORS

Amounts falling due within one year

7

152,355

67,640

NET CURRENT ASSETS

37,819

8,979

TOTAL ASSETS LESS CURRENT LIABILITIES

38,854

10,446

CREDITORS

Amounts falling due after more than one year

8

-

8,773

NET ASSETS

38,854

1,673

CAPITAL AND RESERVES

Called up share capital

9

100

1

Retained earnings

38,754

1,672

SHAREHOLDERS' FUNDS

38,854

1,673

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 May 2026 and were signed on its behalf by:

S M Gamble - Director

1.	STATUTORY INFORMATION

Nucleus Pds Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on cost

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.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 February 2025

2,062

8,007

10,069

Additions

-

303

303

At 31 January 2026

2,062

8,310

10,372

DEPRECIATION

At 1 February 2025

1,378

7,224

8,602

Charge for year

171

564

735

At 31 January 2026

1,549

7,788

9,337

NET BOOK VALUE

At 31 January 2026

513

522

1,035

At 31 January 2025

684

783

1,467

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

105,331

23,919

Other debtors

7,028

8,507

112,359

32,426

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans and overdrafts

8,773

10,289

Trade creditors

105,487

53,782

Taxation and social security

16,180

(402

)

Other creditors

21,915

3,971

152,355

67,640

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Bank loans

-

8,773

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

100

Ordinary

£1

100

1

99 Ordinary shares of £1 each were allotted and fully paid for cash at par during the year.

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party of the company is Mr S Gamble by virtue of his 90% interest of the share capital of the company.