REGISTERED NUMBER: 06250756 (England and Wales)

P J E DRIVER TRAINING & CONSULTANCY

SERVICES LIMITED

REPORT OF THE DIRECTOR AND

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024

Page

Company Information

1

Report of the Director

2

Chartered Accountants' Report

3

Income Statement

4

Balance Sheet

5

Notes to the Financial Statements

7

DIRECTOR:

Mr G H Allen

REGISTERED OFFICE:

Fir Tree Lane

Rotherwas Industrial Estate

Hereford

Herefordshire

HR2 6LA

REGISTERED NUMBER:

06250756 (England and Wales)

ACCOUNTANTS:

ApC

Chartered Accountants

7 St John Street

Mansfield

Nottinghamshire

NG18 1QH

The director presents his report with the financial statements of the company for the year ended 30 November 2024.

DIRECTOR

Mr G H Allen held office during the whole of the period from 1 December 2023 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

Mr G H Allen - Director

21 November 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of P J E Driver Training & Consultancy Services Limited for the year ended 30 November 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of P J E Driver Training & Consultancy Services Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of P J E Driver Training & Consultancy Services Limited and state those matters that we have agreed to state to the director of P J E Driver Training & Consultancy Services Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than P J E Driver Training & Consultancy Services Limited and its director for our work or for this report.

It is your duty to ensure that P J E Driver Training & Consultancy Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of P J E Driver Training & Consultancy Services Limited. You consider that P J E Driver Training & Consultancy Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of P J E Driver Training & Consultancy Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

ApC

Chartered Accountants

7 St John Street

Mansfield

Nottinghamshire

NG18 1QH

21 November 2025

TURNOVER

591,438

595,854

Cost of sales

(42,620

)

(50,652

)

GROSS PROFIT

548,818

545,202

Administrative expenses

(493,006

)

(573,166

)

55,812

(27,964

)

Other operating income

-

63,227

OPERATING PROFIT

55,812

35,263

Interest payable and similar expenses

(55,115

)

(6,125

)

PROFIT BEFORE TAXATION

697

29,138

Tax on profit

32,946

(42,189

)

PROFIT/(LOSS) FOR THE FINANCIAL YEAR

33,643

(13,051

)

FIXED ASSETS

Tangible assets

5

621,960

345,129

CURRENT ASSETS

Stocks

15,000

9,762

Debtors

6

648,349

509,528

Cash at bank

5,221

19,206

668,570

538,496

CREDITORS

Amounts falling due within one year

7

829,854

435,540

NET CURRENT (LIABILITIES)/ASSETS

(161,284

)

102,956

TOTAL ASSETS LESS CURRENT LIABILITIES

460,676

448,085

CREDITORS

Amounts falling due after more than one year

8

(191,787

)

(179,893

)

PROVISIONS FOR LIABILITIES

(33,596

)

(66,542

)

NET ASSETS

235,293

201,650

CAPITAL AND RESERVES

Called up share capital

9

1

1

Retained earnings

235,292

201,649

SHAREHOLDERS' FUNDS

235,293

201,650

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 21 November 2025 and were signed by:

Mr G H Allen - Director

1.	STATUTORY INFORMATION

P J E Driver Training & Consultancy Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents the value excluding Value Added Tax of goods and services provided to customers during the year. In respect of goods and services provided, all income is taken to profit and loss at the same point as the right to receive consideration has been acquired.

Tangible fixed assets

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

Improvements to property

-

10% straight line

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments

Financial instruments and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2023 - 6 ) .

5.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

Computer

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 December 2023

36,877

298,537

127,108

5,760

468,282

Additions

-

172,667

165,250

-

337,917

At 30 November 2024

36,877

471,204

292,358

5,760

806,199

DEPRECIATION

At 1 December 2023

20,685

24,944

74,679

2,845

123,153

Charge for year

3,688

2,249

54,420

729

61,086

At 30 November 2024

24,373

27,193

129,099

3,574

184,239

NET BOOK VALUE

At 30 November 2024

12,504

444,011

163,259

2,186

621,960

At 30 November 2023

16,192

273,593

52,429

2,915

345,129

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

7,523

59,545

Amounts owed by participating interests

419,256

397,456

VAT

83,319

29,591

Prepayments

138,251

22,936

648,349

509,528

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Bank loans and overdrafts

9,858

9,858

Other loans

34,141

64,051

Trade creditors

19,590

6,102

Amounts owed to group undertakings

520,952

287,195

Amounts owed to participating interests

218,237

5,880

Corporation tax

744

36,744

Social security and other taxes

13,718

4,842

Other creditors

683

755

Directors' current accounts

9,414

-

Accruals and deferred income

2,517

20,113

829,854

435,540

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

£

Bank loans - 1-2 years

14,645

17,841

Other loans - 1-2 years

177,142

162,052

191,787

179,893

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

1

Ordinary

1

1

1

10.	RELATED PARTY DISCLOSURES

At the balance sheet date £520,952 (2023: £287,195) was owed to group companies.

At the balance sheet date £201,019 (2023: £391,576) was owed from related parties.