P & D Contractors Limited - Accounts to registrar (filleted) - small 23.2.5

REGISTERED NUMBER: 11882188 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 31 MARCH 2022 TO 29 MARCH 2023

FOR

P & D CONTRACTORS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D G Gee

P Start

REGISTERED OFFICE:

36 Kings Road

Bootle

L20 7BQ

REGISTERED NUMBER:

11882188 (England and Wales)

ACCOUNTANTS:

Williamson Croft (Liverpool) Limited

Chartered Certified Accountants

Edward House

North Mersey Business Centre

Knowsley Industrial Park

Liverpool

Merseyside

L33 7UY

FIXED ASSETS

Tangible assets

4

24,392

599

CURRENT ASSETS

Debtors

5

28,377

20,413

Cash at bank

26

21,449

28,403

41,862

CREDITORS

Amounts falling due within one year

6

101,998

68,297

NET CURRENT LIABILITIES

(73,595

)

(26,435

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(49,203

)

(25,836

)

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

(49,213

)

(25,846

)

(49,203

)

(25,836

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 29 March 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 29 March 2023 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 March 2024 and were signed on its behalf by:

D G Gee - Director

1.	STATUTORY INFORMATION

P & D Contractors 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 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. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc.

-

20% on cost

Taxation

Taxation for the period 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 period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2022 - 1 ).

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc.

£

COST

At 31 March 2022

999

Additions

29,991

At 29 March 2023

30,990

DEPRECIATION

At 31 March 2022

400

Charge for period

6,198

At 29 March 2023

6,598

NET BOOK VALUE

At 29 March 2023

24,392

At 30 March 2022

599

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023

2022

£

£

Amounts owed by associates

674

674

Other debtors

27,703

19,739

28,377

20,413

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023

2022

£

£

Other creditors

101,998

68,297