PD Trading MCR Limited - Limited company accounts 25.1

REGISTERED NUMBER: 10556420 (England and Wales)

Report of the Directors and

Financial Statements for the Year Ended 31 January 2026

for

PD Trading MCR Limited

Page

Company Information

1

Report of the Directors

2

Income Statement

3

Statement of Financial Position

4

Notes to the Financial Statements

6

DIRECTORS:

Mrs Saroj Banke Singh

Mr Sanjay Kumar Dolatrai Parekh

REGISTERED OFFICE:

29 Prospect Street

Heywood

England

OL10 2BB

REGISTERED NUMBER:

10556420 (England and Wales)

ACCOUNTANTS:

Sterling Accounting Services Limited

Bridge House

9-13 Holbrook Lane

Coventry

CV6 4AD

The directors present their report with the financial statements of the company for the year ended 31 January 2026.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of Convenience Store

DIRECTORS

The directors set out in the table below have held office during the whole of the period from 1 February 2025 to the date of this report.

The beneficial interests of the directors holding office at 31 January 2026 in the shares of the company, according to the register of directors' interests, were as follows:

31.1.26

1.2.25

Ordinary shares of £1 each

Mrs Saroj Banke Singh

50

Mr Sanjay Kumar Dolatrai Parekh

50

These directors did not hold any non-beneficial interests in the shares of the company.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr Sanjay Kumar Dolatrai Parekh - Director

4 June 2026

REVENUE

908,704

914,479

Cost of sales

711,135

720,779

GROSS PROFIT

197,569

193,700

Administrative expenses

176,580

148,931

20,989

44,769

Other operating income

14,285

7,906

OPERATING PROFIT

4

35,274

52,675

Interest receivable and similar income

-

103

35,274

52,778

Interest payable and similar expenses

427

684

PROFIT BEFORE TAXATION

34,847

52,094

Tax on profit

6,944

9,421

PROFIT FOR THE FINANCIAL
YEAR

27,903

42,673

FIXED ASSETS

Property, plant and equipment

6

168,887

170,710

CURRENT ASSETS

Inventories

60,316

60,235

Debtors

7

1,313

1,130

Cash at bank and in hand

68,634

125,031

130,263

186,396

CREDITORS

Amounts falling due within one year

8

85,502

127,361

NET CURRENT ASSETS

44,761

59,035

TOTAL ASSETS LESS CURRENT
LIABILITIES

213,648

229,745

CREDITORS

Amounts falling due after more than one
year

9

123,167

133,167

NET ASSETS

90,481

96,578

CAPITAL AND RESERVES

Called up share capital

10

100

Retained earnings

90,381

96,478

SHAREHOLDERS' FUNDS

90,481

96,578

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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 4 June 2026 and were signed on its behalf by:

Mr Sanjay Kumar Dolatrai Parekh - Director

1.	STATUTORY INFORMATION

PD Trading MCR 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.

2.	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

Revenue 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.

Plant and machinery etc

-

25% on reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 6 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

31.1.26

31.1.25

£

Depreciation - owned assets

1,823

2,430

Director's remuneration

21,989

21,565

5.

DIVIDENDS

31.1.26

31.1.25

£

Final

34,000

40,000

6.	PROPERTY, PLANT AND EQUIPMENT

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 February 2025

and 31 January 2026

75,920

105,321

181,241

DEPRECIATION

At 1 February 2025

-

10,531

Charge for year

-

1,823

At 31 January 2026

-

12,354

NET BOOK VALUE

At 31 January 2026

75,920

92,967

168,887

At 31 January 2025

75,920

94,790

170,710

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Other debtors

1,313

1,130

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

Trade creditors

11,401

78,583

Taxation and social security

8,146

13,216

Other creditors

65,955

35,562

85,502

127,361

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR

31.1.26

31.1.25

£

Bank loans

11,667

21,667

Other creditors

111,500

123,167

133,167

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

100

Ordinary

£1

100

11.	RELATED PARTY DISCLOSURES

During the year, the company has paid rent of £24,000 (2025 : £24,000) in respect of use of business property owned by the directors.