REGISTERED NUMBER: 09869762 (England and Wales)

PDM Groundworks And Construction Limited

Unaudited Financial Statements

for the year ended

30 November 2025

Page

Balance Sheet

1

Notes to the Financial Statements

2

to

3

Accountants' Report

4

FIXED ASSETS

Tangible assets

4

55,404

63,739

CURRENT ASSETS

Stocks

4,000

8,390

Debtors

5

1,787

11,482

Cash at bank

59,689

63,503

65,476

83,375

CREDITORS

Amounts falling due within one year

6

(52,073

)

(65,578

)

NET CURRENT ASSETS

13,403

17,797

TOTAL ASSETS LESS CURRENT LIABILITIES

68,807

81,536

CREDITORS

Amounts falling due after more than one year

7

-

(3,807

)

PROVISIONS FOR LIABILITIES

(10,302

)

(15,620

)

NET ASSETS

58,505

62,109

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

58,405

62,009

SHAREHOLDERS' FUNDS

58,505

62,109

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.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings 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:

P McLintic - Director

1.	STATUTORY INFORMATION

PDM Groundworks And Construction Limited 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:

09869762

Registered office:

2 Rockland Drive

Norwich

Norfolk

NR7 0BL

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.

Turnover

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

Tangible fixed assets

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

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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 Statement of Income and Retained Earnings, 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.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 December 2024

70,348

7,979

49,412

11,383

139,122

Additions

10,194

-

600

-

10,794

Disposals

(2,874

)

(2,400

)

-

(6,118

)

(11,392

)

At 30 November 2025

77,668

5,579

50,012

5,265

138,524

DEPRECIATION

At 1 December 2024

34,579

2,179

32,754

5,871

75,383

Charge for year

8,371

1,160

4,214

1,085

14,830

Eliminated on disposal

(2,149

)

-

-

(4,944

)

(7,093

)

At 30 November 2025

40,801

3,339

36,968

2,012

83,120

NET BOOK VALUE

At 30 November 2025

36,867

2,240

13,044

3,253

55,404

At 30 November 2024

35,769

5,800

16,658

5,512

63,739

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

4,850

Other debtors

1,787

6,632

1,787

11,482

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

3,205

7,600

Trade creditors

17,965

26,953

Taxation and social security

7,225

6,985

Other creditors

23,678

24,040

52,073

65,578

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

3,807

8.	RELATED PARTY DISCLOSURES

As at the year end the balance owed to the directors was £22,257 (2024: £22,690).

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year.

We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.

On the balance sheet, you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give "a true and fair view".

You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.

The financial statements are provided exclusively to the directors for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.

TC Group

Accountants

Yare House

62-64 Thorpe Road

Norwich

Norfolk

NR1 1RY

21 August 2026