PDS Computer Software Limited - Filleted accounts

Registered number

04557405

PDS Computer Software Limited

Unaudited Filleted Accounts

31 December 2025

Robertson & Co

Chartered Accountants

Leicester

PDS Computer Software Limited
Registered number:		04557405
Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		-			(1,194)

Current assets
Debtors	4	112,683			81,862
Cash at bank and in hand		129,058			35,968
		241,741			117,830

Creditors: amounts falling due within one year	5	(179,214)			(34,176)

Net current assets			62,527			83,654

Total assets less current liabilities			62,527			82,460


Provisions for liabilities			-			(5)


Net assets			62,527			82,455

Capital and reserves
Called up share capital			100			100
Profit and loss account			62,427			82,355

Shareholders' funds			62,527			82,455

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




P G Drew
Director
Approved by the board on 14 October 2026

PDS Computer Software Limited
Notes to the Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Development costs
	The costs of the development of the software for which the company holds the intellectual property rights are charged to profit in the periood incurred. Accordingly the value of that software to the company is not rflected in the company's financial statements.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Computer hardware and software			over 3 years
	Office furniture and equipment			over 5 years

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					2		2


3	Tangible fixed assets
				Computer equipment		Office equipment		Total
£					£		£
	Cost
	At 1 January 2025			14,250		4,284		18,534
	Additions			191		-		191
	At 31 December 2025			14,441		4,284		18,725

	Depreciation
	At 1 January 2025			15,430		4,298		19,728
	On disposals			(989)		(14)		(1,003)
	At 31 December 2025			14,441		4,284		18,725

	Net book value
	At 31 December 2025			-		-		-
	At 31 December 2024			(1,180)		(14)		(1,194)


4	Debtors					2025		2024
£							£

	Trade debtors					54,000		36,771
	Prepayments					858		858
	Corporation tax recoverable					-		12,678
	Deferred tax asset					30,825		31,555
	Other debtors					27,000		-
						112,683		81,862


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					145,973		17,389
	Loans from connected parties					-		2
	Taxation and social security costs					15,863		5,268
	Other accruals					14,361		8,500
	Other creditors					3,017		3,017
						179,214		34,176


6	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	P G Drew
	Loans	-		25,000		-		25,000

		-		25,000		-		25,000


7	Controlling party

	The company is under the control of Mr P G Drew and Dr J C Berryman who, together, own 100% of the issued share capital.


8	Other information

	PDS Computer Software Limited is a private company limited by shares and incorporated in England. Its registered office is:
	9 Knighton Grange Road
	Leicester
	LE2 2LF