REGISTERED NUMBER: 07076851 (England and Wales)

Financial Statements

for the Year Ended 30 November 2025

for

P.D.L ACCESS LTD

Page

Abridged Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

91,501

49,831

Tangible assets

5

740,942

724,422

832,443

774,253

CURRENT ASSETS

Stocks

62,223

13,686

Debtors

430,941

429,001

Cash at bank

26,904

20,875

520,068

463,562

CREDITORS

Amounts falling due within one year

651,101

663,574

NET CURRENT LIABILITIES

(131,033

)

(200,012

)

TOTAL ASSETS LESS CURRENT LIABILITIES

701,410

574,241

CREDITORS

Amounts falling due after more than one year

(310,711

)

(283,244

)

PROVISIONS FOR LIABILITIES

(60,168

)

(42,568

)

NET ASSETS

330,531

248,429

CAPITAL AND RESERVES

Called up share capital

30,100

100

Retained earnings

300,431

248,329

SHAREHOLDERS' FUNDS

330,531

248,429

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 30 November 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 August 2026 and were signed on its behalf by:

M S Wightman - Director

1.	STATUTORY INFORMATION

P.D.L ACCESS LTD is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

07076851

Registered office:

Forum House

Gorsey Lane

Widnes

Cheshire

WA8 ORH

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The company`s current liabilities exceed its current assets by £131,033 (2024 £200,012). In view of the known income stream for the forthcoming twelve months the Directors consider it appropriate to prepare these financial statements on the going concern basis.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2024, is being amortised evenly over its estimated life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful

life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery - between 5 and 10 years

Motor vehicles - 4 years

Computer equipment - 3 years

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 40 (2024 - 46 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 December 2024

52,454

Additions

61,363

At 30 November 2025

113,817

AMORTISATION

At 1 December 2024

2,623

Amortisation for year

19,693

At 30 November 2025

22,316

NET BOOK VALUE

At 30 November 2025

91,501

At 30 November 2024

49,831

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 December 2024

856,560

Additions

66,636

At 30 November 2025

923,196

DEPRECIATION

At 1 December 2024

132,138

Charge for year

50,116

At 30 November 2025

182,254

NET BOOK VALUE

At 30 November 2025

740,942

At 30 November 2024

724,422

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 December 2024

and 30 November 2025

512,062

DEPRECIATION

At 1 December 2024

50,206

Charge for year

29,058

At 30 November 2025

79,264

NET BOOK VALUE

At 30 November 2025

432,798

At 30 November 2024

461,856

6.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2025

2024

£

£

Gross obligations repayable:

Within one year

172,285

199,539

Between one and five years

96,372

187,382

268,657

386,921

Finance charges repayable:

Within one year

17,486

25,132

Between one and five years

3,404

10,269

20,890

35,401

Net obligations repayable:

Within one year

154,799

174,407

Between one and five years

92,968

177,113

247,767

351,520

Non-cancellable

operating leases

2025

2024

£

£

Within one year

6,530

-

Between one and five years

9,745

33,704

16,275

33,704

7.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

H P Contracts and other loans

499,000

558,097

The secured debts are secured over all of the fixed assets of the company, together with personal guarantee`s from the director`s over all of the above loans.