Company Registration No. NI604106 (Northern Ireland)
PARTSDOC LTD
Unaudited accounts
for the year ended 31 August 2025
PARTSDOC LTD
Unaudited accounts
Contents
PARTSDOC LTD
Company Information
for the year ended 31 August 2025
Directors
Mr C Jardine
Mr E T A Jardine
Company Number
NI604106 (Northern Ireland)
Registered Office
33 MILL STREET
COMBER
NEWTOWNARDS
BT23 5EG
PARTSDOC LTD
Statement of financial position
as at 31 August 2025
Tangible assets
541,206
557,465
Inventories
1,275,235
1,237,325
Debtors
1,157,112
1,155,414
Cash at bank and in hand
57,078
82,355
Creditors: amounts falling due within one year
(458,250)
(481,119)
Net current assets
2,031,175
1,993,975
Total assets less current liabilities
2,572,381
2,551,440
Creditors: amounts falling due after more than one year
(114,055)
(125,141)
Provisions for liabilities
Deferred tax
(13,792)
(13,760)
Net assets
2,444,534
2,412,539
Called up share capital
100
100
Profit and loss account
2,444,434
2,412,439
Shareholders' funds
2,444,534
2,412,539
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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by
Mr C Jardine
Director
Company Registration No. NI604106
PARTSDOC LTD
Notes to the Accounts
for the year ended 31 August 2025
PARTSDOC LTD is a private company, limited by shares, registered in Northern Ireland, registration number NI604106. The registered office is 33 MILL STREET, COMBER, NEWTOWNARDS, BT23 5EG.
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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:
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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.
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 accounts. 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 current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
PARTSDOC LTD
Notes to the Accounts
for the year ended 31 August 2025
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
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Intangible fixed assets
Total
At 1 September 2024
1,550,000
At 31 August 2025
1,550,000
At 1 September 2024
1,550,000
At 31 August 2025
1,550,000
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Tangible fixed assets
Total
At 1 September 2024
966,846
At 1 September 2024
409,381
Charge for the year
17,581
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Average number of employees
During the year the average number of employees was 25 (2024: 26).