Company Registration No. 13559934 (England and Wales)
PND HOMES LTD
Unaudited accounts
for the year ended 31 August 2025
PND HOMES LTD
Unaudited accounts
Contents
PND HOMES LTD
Company Information
for the year ended 31 August 2025
Director
Dilip Reddy PATLOLA
Company Number
13559934 (England and Wales)
Registered Office
33 BURROUGHS DRIVE
DARTFORD
DA1 5TW
ENGLAND
Accountants
Orb7 Limited
53 Peartree Drive,Farnworth,Bolton,Lanca
Manchester
Bolton
Lancashire
BL4 9RR
PND HOMES LTD
Statement of financial position
as at 31 August 2025
Tangible assets
676,180
303,088
Cash at bank and in hand
1,770
5,146
Creditors: amounts falling due within one year
(204,684)
(93,807)
Net current liabilities
(202,912)
(88,659)
Total assets less current liabilities
473,268
214,429
Creditors: amounts falling due after more than one year
(466,158)
(209,898)
Called up share capital
2
2
Profit and loss account
7,108
4,529
Shareholders' funds
7,110
4,531
For the year ending 31 August 2025 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 22 May 2026 and were signed on its behalf by
Dilip Reddy PATLOLA
Director
Company Registration No. 13559934
PND HOMES LTD
Notes to the Accounts
for the year ended 31 August 2025
PND HOMES LTD is a private company, limited by shares, registered in England and Wales, registration number 13559934. The registered office is 33 BURROUGHS DRIVE, DARTFORD, DA1 5TW, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Investments in shares are included at fair value.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
PND HOMES LTD
Notes to the Accounts
for the year ended 31 August 2025
4
Tangible fixed assets
Land & buildings
At 1 September 2024
303,088
Amounts falling due after more than one year
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
605
943
Other creditors
203,649
92,518
7
Creditors: amounts falling due after more than one year
2025
2024
Bank loans
466,158
209,898
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).