PDM Building Services Ltd

	Page
Company Information	1
Accountant's Report	2
Abridged Statement of Financial Position	3—4
Notes to the Abridged Financial Statements	5—8

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Accountant's Report

For The Year Ended 31 October 2025

Accountant's Report

Report to the directors on the preparation of the unaudited statutory accounts of PDM Building Services Ltd for the year ended 31 October 2025

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of PDM Building Services Ltd which comprise the Income Statement, the Statement of Financial Position and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.

This report is made to the directors of PDM Building Services Ltd , as a body, in accordance with our terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of PDM Building Services Ltd and state those matters that we have agreed to state to the directors of PDM Building Services Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than PDM Building Services Ltd and its directors as a body for our work or for this report.

It is your duty to ensure that PDM Building Services Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of PDM Building Services Ltd . You consider that PDM Building Services Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of PDM Building Services Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

20th July 2026

Lee Christian & Co Limited

Chartered Certified Accountants

Suite 222 Cuffley Point

Cuffley Place, Sopers Road

Cuffley

Hertfordshire

EN6 4RY

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PDM Building Services Ltd

Abridged Statement of Financial Position

As At 31 October 2025

Abridged Statement of Financial Position

Registered number: 06718196

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,863		3,137

			3,863		3,137
CURRENT ASSETS
Stocks		4,500		6,250
Debtors		193,068		181,964
Cash at bank and in hand		210,431		150,885

		407,999		339,099
Creditors: Amounts Falling Due Within One Year		(96,728 )		(130,855 )

NET CURRENT ASSETS (LIABILITIES)			311,271		208,244

TOTAL ASSETS LESS CURRENT LIABILITIES			315,134		211,381

PROVISIONS FOR LIABILITIES
Deferred Taxation			(966 )		(784 )

NET ASSETS			314,168		210,597

CAPITAL AND RESERVES
Called up share capital	5		220		220
Income Statement			313,948		210,377

SHAREHOLDERS' FUNDS			314,168		210,597

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PDM Building Services Ltd

Abridged Statement of Financial Position (continued)

As At 31 October 2025

For the year ending 31 October 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.

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 Income Statement.

All of the company's members have consented to the preparation of an Abridged Income Statement and an Abridged Statement of Financial Position for the year end 31 October 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr M W Farmer

Director

20th July 2026

The notes on pages 5 to 8 form part of these financial statements.

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PDM Building Services Ltd

Notes to the Abridged Financial Statements

For The Year Ended 31 October 2025

Notes to the Abridged Financial Statements

1. General Information

PDM Building Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06718196 . The registered office is C/O Lee Christian & Co Ltd Suite 222 Cuffley Point, Cuffley Place, Sopers Road, Cuffley, Hertfordshire, EN6 4RY.

The presentation currency of the accounts is in Pound Sterling (£).

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

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

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 at the fair value of the consideration received or receivable and represents amounts receivable for services rendered stated net of discounts, other sales taxes and value added tax.

2.4. 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% on reducing balance

The carrying values of tangible fixed assets are reviewed for impairment when events or changes in circumstances indicate that the carrying value may not be recoverable.

The gain or loss arising on the disposal of an asset is determined as the difference between the sales proceeds and the carrying amount of the asset and is recognised in the profit and loss account and included in the other operating income.

2.5. Stocks and Work in Progress

Stocks are valued at the lower of cost and net realisable value. Cost is determined on a first in first out basis. Net realisable value represents estimated selling price less costs to complete and sell. Provision is made for slow moving, obsolete or damaged stock where the net realisable value is less than cost.

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PDM Building Services Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 October 2025

2.6. Financial Instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in profit and loss.

Impairment of non-financial assets

At each reporting date non-financial assets not carried at fair value, like plant, property and equipment are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or group of related assets, which is the higher of value in use and the fair value less cost to sell, is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in profit or loss.

Stocks are also assessed for impairment at each reporting date. The carrying amount of each item of stock, or group of similar items, is compared with its selling price less costs to complete and sell. If an item of stock or group of similar items is impaired, its carrying amount is reduced to selling price less costs to complete and sell, and an impairment loss is recognised immediately in profit or loss.

2.7. Taxation

Taxaion for the year comprises 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.

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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

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PDM Building Services Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 October 2025

2.8. Debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.9. Creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.10. Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense in the period in which they are incurred.

The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 4)

4. Tangible Assets

	Total
	£
Cost
As at 1 November 2024	7,467
Additions	1,692

As at 31 October 2025	9,159

Depreciation
As at 1 November 2024	4,330
Provided during the period	966

As at 31 October 2025	5,296

Net Book Value
As at 31 October 2025	3,863

As at 1 November 2024	3,137

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

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PDM Building Services Ltd

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 October 2025

5. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	220	220

6. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	4,971	4,971
Later than one year and not later than five years	7,044	12,015

	12,015	16,986

7. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 November 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 October 2025
	£	£	£	£	£
Mr Darryl Farmer	24,818	66,069	(39,723 )	-	51,164
Mr Martyn Farmer	-	80,662	(78,966 )	-	1,696
Mr Paul Farmer	15,832	48,278	(37,971 )	-	26,139

The above loan is unsecured, where applicable interest has been charged on these loans by the company at the average official rate of interest and repayable on demand.

8. Liability Limitation Agreement With The Accountant

The company has entered into a liability limitation agreement with the accountants Lee Christian & Co Limited in respect of advice given and the preparation of any financial statements. The liability agreement strictly restricts the liability of Lee Christian & Co Limited solely to PDM Building Services Ltd (the company) and further restricts the liability of Lee Christian & Co Limited to the company in accordance with the Lee Christian & Co Limited engagement letter and terms and conditions.

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Directors	Mr D A Farmer
	Mr M W Farmer
	Mr P Farmer
	Mrs H P Farmer

Secretary	Mr M W Farmer

Company Number	06718196

Registered Office	C/O Lee Christian & Co Ltd Suite 222 Cuffley Point
	Cuffley Place, Sopers Road
	Cuffley
	Hertfordshire
	EN6 4RY

Accountants	Lee Christian & Co Limited
	Chartered Certified Accountants
	Suite 222 Cuffley Point
	Cuffley Place, Sopers Road
	Cuffley
	Hertfordshire
	EN6 4RY