PCDP Projects Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 09128347 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2026

for

PCDP Projects Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P R Cairns

D E Cairns

SECRETARY:

D E Cairns

REGISTERED OFFICE:

7A Ashville Avenue

Eaglescliffe

Stockton on Tees

Cleveland

TS16 9AU

REGISTERED NUMBER:

09128347 (England and Wales)

ACCOUNTANTS:

Clive Owen LLP

Chartered Accountants

Great North House

20 Allington Way

DARLINGTON

Co Durham

DL1 4QB

FIXED ASSETS

Tangible assets

4

179,637

Investments

5

100

179,737

CURRENT ASSETS

Debtors

6

1,265

Cash at bank

21,044

25,569

22,309

26,834

CREDITORS

Amounts falling due within one year

7

(2,277

)

(2,054

)

NET CURRENT ASSETS

20,032

24,780

TOTAL ASSETS LESS CURRENT
LIABILITIES

199,769

204,517

CAPITAL AND RESERVES

Called up share capital

8

202

Retained earnings

199,567

204,315

SHAREHOLDERS' FUNDS

199,769

204,517

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

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

The directors acknowledge their 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.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 12 October 2026 and were signed on its behalf by:

D E Cairns - Director

1.	STATUTORY INFORMATION

PCDP Projects Ltd 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 have been prepared under the historical cost convention.

There were no material departures from that standard.

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.

Turnover

Turnover represents income derived from the provision of serviced accommodation.

Income recognition

Income is recognised when the service has been provided.

Tangible fixed assets

Freehold property is held at cost. Depreciation is not charged on the basis that the directors believe that the net realisable value is higher than cost.

Financial instruments

Basic financial instruments are recognised at amortised cost with changes recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Fixed asset investments

Fixed asset investments are stated at cost less provision for diminution in value.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Freehold

property

£

COST

At 1 August 2025

and 31 July 2026

179,637

NET BOOK VALUE

At 31 July 2026

179,637

At 31 July 2025

179,637

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 August 2025

and 31 July 2026

100

NET BOOK VALUE

At 31 July 2026

100

At 31 July 2025

100

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

1,120

Prepayments

145

1,265

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Taxation and social security

177

130

Other creditors

100

Accruals and deferred income

2,000

1,824

2,277

2,054

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

200

Ordinary

£1

200

2

A Ordinary

£1

2

202