Company No: 08293452 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Intangible assets	3	115		295
Tangible assets	4	33,837		31,941
		33,952		32,236
Current assets
Stocks	5	5,000		5,000
Debtors	6	64,857		95,513
Cash at bank and in hand		155,944		130,769
		225,801		231,282
Creditors: amounts falling due within one year	7	( 105,595)		( 111,049)
Net current assets		120,206		120,233
Total assets less current liabilities		154,158		152,469
Creditors: amounts falling due after more than one year	8	( 10,046)		( 13,499)
Provision for liabilities		( 5,990)		( 7,986)
Net assets		138,122		130,984
Capital and reserves
Called-up share capital	9	100		100
Profit and loss account		138,022		130,884
Total shareholders' funds		138,122		130,984

For the financial year ending 31 January 2026 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 financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of P & D Casemaking Limited (registered number: 08293452) were approved and authorised for issue by the Board of Directors on 19 May 2026. They were signed on its behalf by:

C Bell Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

P & D Casemaking Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Towngate House, 2-8 Parkstone Road, Poole, BH15 2PW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

Employee benefits

Defined contribution schemes
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Taxation

Current tax
Current tax is provided at amounts expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
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 financial statements. 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 tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill	10 years straight line
Website costs	3 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Leasehold improvements	10 years straight line
Plant and machinery	25 % reducing balance
Vehicles	25 % reducing balance
Fixtures and fittings	25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Leases

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	4		4

3. Intangible assets

	Goodwill		Website costs		Total
	£		£		£
Cost
At 01 February 2025	120,000		540		120,540
At 31 January 2026	120,000		540		120,540
Accumulated amortisation
At 01 February 2025	120,000		245		120,245
Charge for the financial year	0		180		180
At 31 January 2026	120,000		425		120,425
Net book value
At 31 January 2026	0		115		115
At 31 January 2025	0		295		295

4. Tangible assets

	Leasehold improve- ments		Plant and machinery		Vehicles		Fixtures and fittings		Total
	£		£		£		£		£
Cost
At 01 February 2025	0		28,196		51,832		3,028		83,056
Additions	10,980		0		0		0		10,980
At 31 January 2026	10,980		28,196		51,832		3,028		94,036
Accumulated depreciation
At 01 February 2025	0		19,535		29,201		2,379		51,115
Charge for the financial year	1,098		2,166		5,658		162		9,084
At 31 January 2026	1,098		21,701		34,859		2,541		60,199
Net book value
At 31 January 2026	9,882		6,495		16,973		487		33,837
At 31 January 2025	0		8,661		22,631		649		31,941

5. Stocks

	2026		2025
	£		£
Stocks	5,000		5,000

6. Debtors

	2026		2025
	£		£
Trade debtors	60,895		91,404
Other debtors	3,962		4,109
	64,857		95,513

7. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans	2,870		2,870
Trade creditors	4,681		4,846
Taxation and social security	73,593		84,202
Obligations under finance leases and hire purchase contracts	583		3,500
Other creditors	23,868		15,631
	105,595		111,049

The hire purchase contracts are secured by the assets to which they are related.

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

	2026		2025
	£		£
Bank loans	10,046		12,916
Obligations under finance leases and hire purchase contracts	0		583
	10,046		13,499

There are no amounts included above in respect of which any security has been given by the small entity.

The hire purchase contracts are secured by the assets to which they are related.

9. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
60 Ordinary A shares of £ 1.00 each	60		60
20 Ordinary B shares of £ 1.00 each	20		20
20 Ordinary C shares of £ 1.00 each	20		20
	100		100