Company Registration No. 03553386 (England and Wales)
PDS PROPERTIES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 APRIL 2026
30 April 2026
PAGES FOR FILING WITH REGISTRAR
PM+M Solutions for Business LLP
Chartered Accountants
New Century House
Greenbank Technology Park
Challenge Way
Blackburn
Lancashire
BB1 5QB
PDS PROPERTIES LIMITED
COMPANY INFORMATION
Directors
Mr P E Horrocks
Mr P D Slinger
Secretary
Mr P E Horrocks
Company number
03553386
Registered office
C/o PM+M Solutions for Business LLP
New Century House
Greenbank Technology Park
Challenge Way
Blackburn
BB1 5QB
Accountants
PM+M Solutions for Business LLP
New Century House
Greenbank Technology Park
Challenge Way
Blackburn
Lancashire
BB1 5QB
PDS PROPERTIES LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
PDS PROPERTIES LIMITED
BALANCE SHEET
AS AT
30 APRIL 2026
30 April 2026
- 1 -
2026
2025
Notes
£
£
£
£
Intangible assets
-
0
-
0
Current assets
Stocks
-
0
24,165
Debtors
3
-
0
3,265
Cash at bank and in hand
34,966
54,974
34,966
82,404
Creditors: amounts falling due within one year
4
(23,198)
(4,615)
Net current assets
11,768
77,789
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
11,668
77,689
Total equity
11,768
77,789

For the financial year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 28 July 2026 and are signed on its behalf by:
Mr P E Horrocks
Director
Company registration number 03553386 (England and Wales)
PDS PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2026
- 2 -
1
Accounting policies
Company information

PDS Properties Limited is a private company limited by shares incorporated in England and Wales. The registered office is C/o PM+M Solutions for Business LLP, New Century House, Greenbank Technology Park, Challenge Way, Blackburn, BB1 5QB.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

During the year, the directors made the decision to withdraw from the property market and have taken steps to dispose of the company’s property portfolio.

The company has the ability to continue in operational existence for at least 12 months from the date of approval of the financial statements and to meet its liabilities as they fall due. It is the directors’ intention to settle all remaining liabilities and subsequently apply to strike off the company.

1.3
Turnover

Turnover represents net invoiced sales.

Rental income is recognised in the profit and loss account on an accruals basis.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Stocks

Stocks are valued at the lower of cost and net realisable value.

1.6
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

PDS PROPERTIES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
1
Accounting policies
(Continued)
- 3 -
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Employees

The average monthly number of persons employed by the company during the year was:

2026
2025
Number
Number
Total
0
0
3
Debtors
2026
2025
Amounts falling due within one year:
£
£
Other debtors
-
0
3,265
4
Creditors: amounts falling due within one year
2026
2025
£
£
Other creditors
23,198
4,615
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