PD Design Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 06852549

PD Design Ltd

Filleted Unaudited Financial Statements

31 August 2026

PD Design Ltd

Financial Statements

Period from 1 April 2025 to 31 August 2026

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

PD Design Ltd

Statement of Financial Position

31 August 2026

	31 Aug 26		31 Mar 25
Note	£	£	£

Fixed assets

Tangible assets	5		–	21,395

Current assets

Debtors	6	3,870	4,862
Cash at bank and in hand		11,901	77,205
		--------	--------
		15,771	82,067

Creditors: amounts falling due within one year	7	12,671		21,584
		--------		--------
Net current assets			3,100	60,483
			-------	--------
Total assets less current liabilities			3,100	81,878

Provisions

Taxation including deferred tax	–	1,174
	-------	--------
Net assets	3,100	80,704
	-------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	3,000	80,604
	-------	--------
Shareholders funds	3,100	80,704
	-------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the period ending 31 August 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

PD Design Ltd

Statement of Financial Position (continued)

31 August 2026

These financial statements were approved by the board of directors and authorised for issue on 5 October 2026 , and are signed on behalf of the board by:

P A Mercer
Director

Company registration number: 06852549

PD Design Ltd

Notes to the Financial Statements

Period from 1 April 2025 to 31 August 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 9 Helding Close, Broomfield, Herne Bay, Kent, CT6 7EF.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied, stated net of discounts and of Value Added Tax.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Motor vehicles	-	25% reducing balance
Equipment	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 1 (2025: 1 ).

5. Tangible assets

	Motor vehicles	Equipment	Total
	£	£	£
Cost
At 1 April 2025	25,983	14,001	39,984
Disposals	( 25,983)	( 14,001)	( 39,984)
	--------	--------	--------
At 31 August 2026	–	–	–
	--------	--------	--------
Depreciation
At 1 April 2025	7,308	11,281	18,589
Charge for the period	6,614	917	7,531
Disposals	( 13,922)	( 12,198)	( 26,120)
	--------	--------	--------
At 31 August 2026	–	–	–
	--------	--------	--------
Carrying amount
At 31 August 2026	–	–	–
	--------	--------	--------
At 31 March 2025	18,675	2,720	21,395
	--------	--------	--------

6. Debtors

	31 Aug 26	31 Mar 25
	£	£
Trade debtors	600	4,862
Other debtors	3,270	–
	-------	-------
	3,870	4,862
	-------	-------

7. Creditors: amounts falling due within one year

	31 Aug 26	31 Mar 25
	£	£
Trade creditors	207	1,570
Corporation tax	–	5,238
Social security and other taxes	23	10,322
Other creditors	12,441	4,454
	--------	--------
	12,671	21,584
	--------	--------

8. Related party transactions

At the year end, the company owed the director £9,941 (2025: £325).