Registration number: 15217110

PD Tech Consulting Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 7

PD Tech Consulting Limited

Company Information

Directors

A Parker V L Davidson

Company secretary

V L Davidson

Registered office

9 Taylor Crescent Exmouth Devon United Kingdom EX8 2FT

Accountants

Manningtons 8 High Street Heathfield East Sussex TN21 8LS

PD Tech Consulting Limited

(Registration number: 15217110)
Balance Sheet as at 31 October 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	3,332	2,031
Current assets
Debtors	5	10,368	10,181
Cash at bank and in hand		29,025	36,258
		39,393	46,439
Creditors: Amounts falling due within one year	6	(32,657)	(34,831)
Net current assets		6,736	11,608
Net assets		10,068	13,639
Capital and reserves
Called up share capital		17	17
Retained earnings		10,051	13,622
Shareholders' funds		10,068	13,639

For the financial 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.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 23 July 2026 and signed on its behalf by:
 

PD Tech Consulting Limited

(Registration number: 15217110)
Balance Sheet as at 31 October 2025

......................................... A Parker Director

......................................... V L Davidson Company secretary and director

PD Tech Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
9 Taylor Crescent
Exmouth
Devon
EX8 2FT
United Kingdom

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The presentation currency of the financial statements is the Pound Sterling (£).

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

PD Tech Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
office equipment	3 years straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised at the transaction price, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised at the transaction price.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

PD Tech Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

4	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 November 2024	3,046	3,046
Additions	3,473	3,473
At 31 October 2025	6,519	6,519
Depreciation
At 1 November 2024	1,015	1,015
Charge for the year	2,172	2,172
At 31 October 2025	3,187	3,187
Carrying amount
At 31 October 2025	3,332	3,332
At 31 October 2024	2,031	2,031

5

Debtors

	2025 £	2024 £
Trade debtors	9,583	9,583
Prepayments	785	598
	10,368	10,181

6

Creditors

Creditors: amounts falling due within one year

PD Tech Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 October 2025

	2025 £	2024 £
Due within one year
Trade creditors	1,899	669
Taxation and social security	17,742	17,793
Accruals and deferred income	1,200	1,200
Other creditors	2,148	-
Director loan account	9,668	15,169
	32,657	34,831