Company Registration No. 5530382 (England and Wales)
PDT Construction Limited
Unaudited accounts
for the year ended 31 August 2025
PDT Construction Limited
Unaudited accounts
Contents
PDT Construction Limited
Company Information
for the year ended 31 August 2025
Director
Paul Darren Taylor
Company Number
5530382 (England and Wales)
Registered Office
GREEN GORSE WOOD WHITCHURCH ROAD
PREES
WHITCHURCH
SHROPSHIRE
SY13 3JZ
Accountants
Scattergram Limited
44 Station Road
Whitchurch
Shropshire
SY13 1RE
PDT Construction Limited
Statement of financial position
as at 31 August 2025
Tangible assets
1,511
3,020
Cash at bank and in hand
21,875
17,827
Creditors: amounts falling due within one year
(7,796)
(8,666)
Net current assets
15,399
10,051
Total assets less current liabilities
16,910
13,071
Creditors: amounts falling due after more than one year
-
(2,357)
Provisions for liabilities
Other provisions
(287)
(574)
Called up share capital
1
1
Profit and loss account
16,622
10,139
Shareholders' funds
16,623
10,140
For the year ending 31 August 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 July 2026 and were signed on its behalf by
Paul Darren Taylor
Director
Company Registration No. 5530382
PDT Construction Limited
Notes to the Accounts
for the year ended 31 August 2025
PDT Construction Limited is a private company, limited by shares, registered in England and Wales, registration number 5530382. The registered office is GREEN GORSE WOOD WHITCHURCH ROAD, PREES, WHITCHURCH, SHROPSHIRE, SY13 3JZ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
3 years straight line
Motor vehicles
4 years straight line
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 items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax is not provided on timing differences arising from the revaluation of fixed assets where there is no commitment to sell the asset.
Deferred tax assets and liabilities are not discounted.
PDT Construction Limited
Notes to the Accounts
for the year ended 31 August 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 September 2024
38,222
26,698
64,920
At 31 August 2025
38,222
26,698
64,920
At 1 September 2024
35,202
26,698
61,900
Charge for the year
1,509
-
1,509
At 31 August 2025
36,711
26,698
63,409
At 31 August 2025
1,511
-
1,511
At 31 August 2024
3,020
-
3,020
Amounts falling due within one year
Accrued income and prepayments
1,128
778
6
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
2,355
3,075
Taxes and social security
3,969
1,423
Loans from directors
169
3,225
7
Creditors: amounts falling due after more than one year
2025
2024
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
9
Transactions with related parties
The director has made loans to the company. The balance owed by the company at the balance sheet date was £169 (2024 - £3,225).
The director, P D Taylor , controls the company by virtue of his ownership of 100% of the issued share capital.
PDT Construction Limited
Notes to the Accounts
for the year ended 31 August 2025
11
Average number of employees
During the year the average number of employees was 1 (2024: 1).