Acorah Software Products - Accounts Production 19.3.550 false true true 31 October 2024 1 November 2023 false 16 July 2026 1 November 2024 31 October 2025 31 October 2025 09253944 P Bradburn D P Hardiman true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09253944 2024-10-31 09253944 2025-10-31 09253944 2024-11-01 2025-10-31 09253944 frs-core:CurrentFinancialInstruments 2025-10-31 09253944 frs-core:ShareCapital 2025-10-31 09253944 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 09253944 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 09253944 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 09253944 frs-bus:SmallEntities 2024-11-01 2025-10-31 09253944 frs-bus:Audited 2024-11-01 2025-10-31 09253944 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 09253944 1 2024-11-01 2025-10-31 09253944 frs-bus:Director1 2024-11-01 2025-10-31 09253944 frs-bus:Director2 2024-11-01 2025-10-31 09253944 frs-countries:EnglandWales 2024-11-01 2025-10-31 09253944 2023-10-31 09253944 2024-10-31 09253944 2023-11-01 2024-10-31 09253944 frs-core:CurrentFinancialInstruments 2024-10-31 09253944 frs-core:ShareCapital 2024-10-31 09253944 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: 09253944
Pd Employees Ltd
Financial Statements
For The Year Ended 31 October 2025
Pd Employees Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
Pd Employees Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 09253944

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Debtors | 4 | 299,904 |  | 276,782 |
Cash at bank and in hand |  | 7,010 |  | 6,250 |
|  | 306,914 |  | 283,032 |
Creditors: Amounts Falling Due Within One Year | 5 | (137,686 ) |  | (129,827 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 169,228 |  | 153,205
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 169,228 |  | 153,205
NET ASSETS |  |  | 169,228 |  | 153,205
CAPITAL AND RESERVES
Called up share capital | 6 |  | 2 |  | 2
Profit and Loss Account |  |  | 169,226 |  | 153,203
SHAREHOLDERS' FUNDS |  |  | 169,228 |  | 153,205

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.
The financial statements have been prepared 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 financial statements were approved and authorised for issue by the board and were signed on its behalf by:

P Bradburn Director
16/07/2026

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Pd Employees Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Pd Employees Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09253944 . The registered office is Unit 2 Calibre Industrial Park Laches Close, Four Ashes, Wolverhampton, Staffordshire, WV10 7DZ.
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. Going Concern Disclosure
After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. On this basis the directors are confident that the company has adequate resources to continue in operation and, accordingly, have adopted the going concern basis in preparing the financial statements.
2.3. Turnover
Turnover comprises the amounts receivable for management services provided.
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Management charge income is recognised in the period in which the management services are provided.
2.4. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.5. Financial Instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as other debtors and creditors and amounts due from group undertakings.
All financial assets and liabilities are initially measured at transaction price and subsequently measured at amortised cost.
For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate of the recoverable amount, which is an approximation of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit 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 on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
Page 2
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Pd Employees Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.6. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
Defined contribution pension plan
The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.
The contributions are recognised as an expense in the profit and loss account when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 33 (2024: 34)
33 34
4. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Deferred tax current asset | 5,879 |  | 5,879
Amounts owed by group undertakings | 294,025 |  | 270,903
| 299,904 |  | 276,782

Amounts owed by group undertakings are interest free, repayable on demand and are unsecured.
5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 4,077 |  | 37,238
Other taxes and social security | 32,782 |  | 62,367
Other creditors | - |  | 1,320
Accruals and deferred income | 100,827 |  | 28,902
| 137,686 |  | 129,827

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 3
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Pd Employees Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
7. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund.
During the year the charge to profit or loss in respect of defined contribution schemes was £29,287 (2024: £30,437).
At the balance sheet date contributions of £Nil (2024: £Nil) were due to the fund and are included in creditors.
8. Related Party Disclosures
The company has taken advantage of the exemption conferred by FRS 102 section 33.1A to not disclose transactions with companies within the group of which it is a member, where these transactions occur between entities which are 100% owned members of that group.
At the year end £Nil (2024: £1,320) was due from the company to a related party.
9. Controlling Parties
The company is 100% owned by Bradburn & Hardiman UK Ltd, a company incorporated in the United Kingdom, and shares the registered office with the company.
At the balance sheet date, Bradburn & Hardiman UK Ltd is the parent of the smallest and largest group which prepares financial statements that consolidate this entity. Copies of the consolidated financial statements are available from Companies House.
The ultimate controlling parties are the directors of the company, by virtue of their shareholding.
10. Audit Information
The auditor's report on the accounts of Pd Employees Ltd for the year ended 31 October 2025 was unqualified.
The auditor's report was signed by Mr Robert Humphreys BENg FCA (Senior Statutory Auditor) for and on behalf of James, Holyoak & Parker Limited , Statutory Auditor.

James, Holyoak & Parker Limited 1 Knights Court Archers Way Shrewsbury Shropshire SY1 3GA

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