DONALD PUDNEY INVESTMENT GROUP LTD

	Page
Statement of Financial Position	1—2
Notes to the Financial Statements	3—6

Registered number: 10523934

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		838		452
Investments	6		375		375

			1,213		827
CURRENT ASSETS
Stocks	7	37,520		37,520
Debtors	8	1,086,283		1,748,174
Cash at bank and in hand		5,544		6,362

		1,129,347		1,792,056
Creditors: Amounts Falling Due Within One Year	9	(206,186 )		(168,711 )

NET CURRENT ASSETS (LIABILITIES)			923,161		1,623,345

TOTAL ASSETS LESS CURRENT LIABILITIES			924,374		1,624,172

Creditors: Amounts Falling Due After More Than One Year	10		(1,154,612 )		(1,813,036 )

NET LIABILITIES			(230,238 )		(188,864 )

CAPITAL AND RESERVES
Called up share capital	12		100		100
Income Statement			(230,338 )		(188,964 )

SHAREHOLDERS' FUNDS			(230,238)		(188,864)

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DONALD PUDNEY INVESTMENT GROUP LTD

Statement of Financial Position (continued)

As At 31 December 2025

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 directors acknowledge their 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.

On behalf of the board

D D Pudney

Director

19 October 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

DONALD PUDNEY INVESTMENT GROUP LTD is a private company, limited by shares, incorporated in England & Wales, registered number 10523934 . The registered office is 143 Station Road, Hampton, Middlesex, TW12 2AL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are Business Know How. It is amortised to the income statement over its estimated economic life of five years.

2.5. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings	25% on cost
Computer Equipment	25% on cost

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.8. Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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DONALD PUDNEY INVESTMENT GROUP LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was:

2 (2024: 2)

	31.12.25	31.12.2024
	£	£
Directors' remuneration	-	-

4. Intangible Assets

	Other
	£
Cost
As at 1 January 2025	18,510

As at 31 December 2025	18,510

Amortisation
As at 1 January 2025	18,510

As at 31 December 2025	18,510

Net Book Value
As at 31 December 2025	-

As at 1 January 2025	-

5. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2025	432	3,079	3,511
Additions	-	816	816
Disposals	-	(674 )	(674 )

As at 31 December 2025	432	3,221	3,653

Depreciation
As at 1 January 2025	432	2,627	3,059
Provided during the period	-	430	430
Disposals	-	(674 )	(674 )

As at 31 December 2025	432	2,383	2,815

Net Book Value
As at 31 December 2025	-	838	838

As at 1 January 2025	-	452	452

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DONALD PUDNEY INVESTMENT GROUP LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

6. Investments

	Unlisted
	£
Cost or Valuation
As at 1 January 2025	375

As at 31 December 2025	375

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	375

As at 1 January 2025	375

7. Stocks

	2025	2024
	£	£
Stock	37,520	37,520

8. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	1,086,283	1,748,174

9. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	206,186	168,711

10. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Other creditors	1,154,612	1,813,036

11. Deferred Taxation

Analysis of the tax credit

The tax credit on the loss for the year was as follows:

	31.12.25	31.12.24
	£	£
Deferred tax	(9,710)	(11,881)
Tax on loss	(9,710)	(11,881)

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DONALD PUDNEY INVESTMENT GROUP LTD

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

12. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary Shares of £ 1 each	100	100

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