PDS Carpentry Services Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 04730784

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		34,754		51,565

			34,754		51,565
CURRENT ASSETS
Stocks	5	5,299		693
Debtors	6	190,391		213,157
Cash at bank and in hand		148,380		152,101

		344,070		365,951
Creditors: Amounts Falling Due Within One Year	7	(91,843 )		(141,239 )

NET CURRENT ASSETS (LIABILITIES)			252,227		224,712

TOTAL ASSETS LESS CURRENT LIABILITIES			286,981		276,277

Creditors: Amounts Falling Due After More Than One Year	8		-		(1,869 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(4,125 )		(7,294 )

NET ASSETS			282,856		267,114

CAPITAL AND RESERVES
Called up share capital	11		100		100
Profit and Loss Account			282,756		267,014

SHAREHOLDERS' FUNDS			282,856		267,114

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PDS Carpentry Services Limited

Balance Sheet (continued)

As At 5 April 2026

For the year ending 5 April 2026 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.

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

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

On behalf of the board

P D Simmons

Director

9th June 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

PDS Carpentry Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04730784 . The registered office is 10 Ashton Grove, Wellingborough, NN8 5ZA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

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.

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	15% Reducing balance
Motor Vehicles	25% Reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.6. Taxation

The taxation expense represents the sum of the corporation tax currently payable and any deferred tax.

The corporation tax currently payable is based on taxable surplus for the year. Taxable surplus differs from surplus as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at 5 April 2026.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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PDS Carpentry Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 5 April 2026

3. Average Number of Employees

Average number of employees, excluding directors, during the year was: 1 (2025: NIL)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 6 April 2025	17,024	95,852	112,876
Disposals	-	(21,946 )	(21,946 )

As at 5 April 2026	17,024	73,906	90,930

Depreciation
As at 6 April 2025	12,819	48,492	61,311
Provided during the period	631	10,393	11,024
Disposals	-	(16,159 )	(16,159 )

As at 5 April 2026	13,450	42,726	56,176

Net Book Value
As at 5 April 2026	3,574	31,180	34,754

As at 6 April 2025	4,205	47,360	51,565

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2026	2025
	£	£
Motor Vehicles	8,262	28,421

5. Stocks

	2026	2025
	£	£
Stock	5,299	693

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	166,736	173,295
Other debtors	23,655	39,862

	190,391	213,157

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PDS Carpentry Services Limited

Notes to the Financial Statements (continued)

For The Year Ended 5 April 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	1,869	8,496
Trade creditors	41,293	44,538
Other creditors	6,383	14,994
Taxation and social security	42,298	73,211

	91,843	141,239

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	-	1,869

9. Secured Creditors

Of the creditors the following amounts are secured.

	2026		2025
	£		£
Net obligations under finance lease and hire purchase contracts	-		10,364

10. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	1,869	8,496
Later than one year and not later than five years	-	1,869

	1,869	10,365

	1,869	10,365

11. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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