PDIFS LLP

	Page
Balance Sheet	1—2
Reconciliation of Members' Interests	3—4
Notes to the Financial Statements	4

Registered number: OC417744

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		4,436		1,119

			4,436		1,119
CURRENT ASSETS
Cash at bank and in hand		42,421		3,466

		42,421		3,466
NET CURRENT ASSETS (LIABILITIES)			42,421		3,466

TOTAL ASSETS LESS CURRENT LIABILITIES			46,857		4,585

NET ASSETS ATTRIBUTABLE TO MEMBERS			46,857		4,585

REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability		46,857		4,585

			46,857		4,585

			46,857		4,585

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			46,857		4,585

			46,857		4,585

Page 1

Page 2

PDIFS LLP

Balance Sheet (continued)

As At 31 March 2026

For the year ending 31 March 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mrs Deborah Duffy Designated Member	Mr Peter Duffy Designated Member
15/06/2026

The notes on page 4 form part of these financial statements.

	EQUITY	DEBT
	Members' other interests	Loans and other debts due to members less any amounts due from members in debtors
	Other Reserves	Members'Capital classified as Debt	Other amounts	Total Debts	Total members' interest
	£	£	£	£	£
Amounts due to members	-	1,825	-	1,825	-

Balance at 1 April 2024	-	1,825	-	1,825	1,825
Members' remuneration charged as an expense, including employment and retirement benefit costs	-	-	107,136	107,136	107,136
Profit/(loss) for the financial year available for discretionary division among members	-	-	-	-	-

Members' interests after profit/(loss) for the year	-	1,825	107,136	108,961	108,961
Drawings	-	-	(107,136)	(107,136)	(107,136)
Other Movements	-	2,760	-	2,760	2,760

Amounts due to members	-	4,585	-	4,585	-

As at 31 March 2025 and 1 April 2025	-	4,585	-	4,585	4,585


Members' remuneration charged as an expense, including employment and retirement benefit costs	-	-	108,272	108,272	108,272
Profit/(loss) for the financial year available for discretionary division among members	-	-	-	-	-

Members' interests after profit/(loss) for the year	-	4,585	108,272	112,857	112,857
Introduced by members	-	30,000	-	30,000	30,000
Drawings	-	-	(108,272)	(108,272)	(108,272)
Other Movements	-	12,272	-	12,272	12,272

Amounts due to members	-	46,857	-	46,857	-

As at 31 March 2026	-	46,857	-	46,857	46,857

Page 3

Page 4

PDIFS LLP

Notes to the Financial Statements

For The Year Ended 31 March 2026

1. General Information

PDIFS LLP is a limited liability partnership, incorporated in England & Wales, registered number OC417744 . The Registered Office is Lakeside Arnolds Lane, Nailsworth, Stroud, GL6 0LL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery

20% reducing balance

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: NIL (2025: NIL)

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 April 2025	3,856
Additions	3,714

As at 31 March 2026	7,570

Depreciation
As at 1 April 2025	2,737
Provided during the period	397

As at 31 March 2026	3,134

Net Book Value
As at 31 March 2026	4,436

As at 1 April 2025	1,119

Page 4