REGISTERED NUMBER: 06625234 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

PJDS HOLDINGS LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

S C Beveridge

SECRETARY:

Miss W Swadling

REGISTERED OFFICE:

Highdown House

11 Highdown Road

Leamington Spa

Warwickshire

CV31 1XT

REGISTERED NUMBER:

06625234 (England and Wales)

BANKERS:

Lloyds Bank PLC

73 The Parade

Leamington Spa

Warwickshire

CV32 4BB

FIXED ASSETS

Tangible assets

4

505,051

510,108

Investments

5

145,994

145,994

Investment property

6

275,774

291,095

926,819

947,197

CURRENT ASSETS

Debtors

194,192

298,052

Cash at bank

54,922

28,276

249,114

326,328

CREDITORS

Amounts falling due within one year

29,626

27,470

NET CURRENT ASSETS

219,488

298,858

TOTAL ASSETS LESS CURRENT LIABILITIES

1,146,307

1,246,055

CREDITORS

Amounts falling due after more than one year

7

(49,054

)

(65,214

)

PROVISIONS FOR LIABILITIES

(4,469

)

(4,469

)

NET ASSETS

1,092,784

1,176,372

CAPITAL AND RESERVES

Called up share capital

9

100

100

Revaluation reserve

10

113,583

113,583

Retained earnings

979,101

1,062,689

SHAREHOLDERS' FUNDS

1,092,784

1,176,372

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 31 March 2026 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 director and authorised for issue on 1 October 2026 and were signed by:

S C Beveridge - Director

1.	STATUTORY INFORMATION

PJDS Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

The financial statements are presented in sterling which is the functional currency of the company and is rounded to the nearest £1.

Tangible fixed assets

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

Freehold buildings

-

not provided

Improvements to properties

-

not provided

Fixtures, fittings and equipment

-

Over 4 years

Freehold building is included at valuation or, where in the opinion of the directors the open market value and original cost of the property are not significantly different, at cost. No depreciation is provided on this property as the estimated residual value of the property approximates to the carrying value and any depreciation would be immaterial.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Investment property is depreciated over 20 years.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST OR VALUATION

At 1 April 2025

and 31 March 2026

525,280

DEPRECIATION

At 1 April 2025

15,172

Charge for year

5,057

At 31 March 2026

20,229

NET BOOK VALUE

At 31 March 2026

505,051

At 31 March 2025

510,108

The director believes the freehold property is shown at fair value as at 31 March 2026.

Cost or valuation at 31 March 2026 is represented by:

Totals

£

Valuation in 2024

118,052

Cost

380,256

498,308

5.	FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:

Totals

£

COST

At 1 April 2025

and 31 March 2026

10,050

PROVISIONS

At 1 April 2025

and 31 March 2026

10,000

NET BOOK VALUE

At 31 March 2026

50

At 31 March 2025

50

Investments (neither listed nor unlisted) were as follows:

2026

2025

£

£

Gold - b/fwd

145,944

-

Gold - additions

-

145,944

145,944

145,944

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

306,416

DEPRECIATION

At 1 April 2025

15,321

Charge for year

15,321

At 31 March 2026

30,642

NET BOOK VALUE

At 31 March 2026

275,774

At 31 March 2025

291,095

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN FIVE YEARS

2026

2025

£

£

Repayable by instalments

Bank loan

-

3,114

8.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

65,329

80,739

The bank loan is secured by a legal charge over the property.

There is a cross guarantee in place with the subsidiary company, Power Jointing and Distribution Services Limited.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

£1

100

100

10.

RESERVES

Revaluation

reserve

£

At 1 April 2025

and 31 March 2026

113,583

11.	RELATED PARTY DISCLOSURES

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.