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Company Registration No. 10524109 (England and Wales)
PDS TRANSPORT LTD Unaudited accounts for the year ended 31 December 2025
PDS TRANSPORT LTD Unaudited accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
- 2 -
PDS TRANSPORT LTD Company Information for the year ended 31 December 2025
Director
Ioan-Costel Pascu
Company Number
10524109 (England and Wales)
Registered Office
P D S Transport Ltd PLOT E, Lyncastle Road Barleycastle Lane, Appleton Warrington Cheshire WA4 4SN England
Accountants
Strategic Ridge Ltd Unit House Speke Boulevard Liverpool Merseyside L24 9HZ
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PDS TRANSPORT LTD Accountants' report
Accountants' report to the director of PDS TRANSPORT LTD on the preparation of the unaudited statutory accounts for the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of PDS TRANSPORT LTD for the year ended 31 December 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of PDS TRANSPORT LTD, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of PDS TRANSPORT LTD and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than PDS TRANSPORT LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that PDS TRANSPORT LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of PDS TRANSPORT LTD. You consider that PDS TRANSPORT LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of PDS TRANSPORT LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Strategic Ridge Ltd Unit House Speke Boulevard Liverpool Merseyside L24 9HZ 2 October 2026
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PDS TRANSPORT LTD Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
1,653,336 
973,045 
Current assets
Debtors
5
99,206 
247,715 
Cash at bank and in hand
(93,129)
(128,045)
6,077 
119,670 
Creditors: amounts falling due within one year
6
(663,048)
(1,594)
Net current (liabilities)/assets
(656,971)
118,076 
Total assets less current liabilities
996,365 
1,091,121 
Creditors: amounts falling due after more than one year
7
281,574 
71,835 
Net assets
1,277,939 
1,162,956 
Capital and reserves
Capital contribution reserve
(16,147)
(16,147)
Profit and loss account
1,294,086 
1,179,103 
Shareholders' funds
1,277,939 
1,162,956 
For the year ending 31 December 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 2 October 2026 and were signed on its behalf by
Ioan-Costel Pascu Director Company Registration No. 10524109
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PDS TRANSPORT LTD Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
PDS TRANSPORT LTD is a private company, limited by shares, registered in England and Wales, registration number 10524109. The registered office is P D S Transport Ltd, PLOT E, Lyncastle Road, Barleycastle Lane, Appleton, Warrington, Cheshire, WA4 4SN, England.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% straight line depreciation
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2025
37,257 
722,433 
1,694 
761,384 
Additions
- 
120,000 
- 
120,000 
Disposals
- 
297,432 
- 
297,432 
At 31 December 2025
37,257 
1,139,865 
1,694 
1,178,816 
Depreciation
At 1 January 2025
(18,783)
(192,618)
(260)
(211,661)
Charge for the year
(18,783)
(145,990)
- 
(164,773)
On disposals
(18,783)
(79,303)
- 
(98,086)
At 31 December 2025
(56,349)
(417,911)
(260)
(474,520)
Net book value
At 31 December 2025
93,606 
1,557,776 
1,954 
1,653,336 
At 31 December 2024
56,040 
915,051 
1,954 
973,045 
- 6 -
PDS TRANSPORT LTD Notes to the Accounts for the year ended 31 December 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
168,631 
Other debtors
25,918 
5,796 
25,918 
174,427 
Amounts falling due after more than one year
Trade debtors
- 
73,288 
Other debtors
73,288 
- 
73,288 
73,288 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
(2,482)
(15,500)
VAT
366,691 
398,092 
Taxes and social security
85,821 
(336,966)
Other creditors
206,555 
(49,995)
Loans from directors
6,463 
5,963 
663,048 
1,594 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
(281,374)
(71,853)
Loans from directors
(200)
18 
(281,574)
(71,835)
8
Average number of employees
During the year the average number of employees was 12 (2024: 12).
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