P.D.R. Gard Limited - Accounts to registrar (filleted) - small 23.2.5

REGISTERED NUMBER: 06699308 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2023

for

P.D.R. Gard Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr P D R Gard

SECRETARY:

Mr N M Smith

REGISTERED OFFICE:

Pinnacle House

1 Pinnacle Way

Derby

Derbyshire

DE24 8ZS

REGISTERED NUMBER:

06699308 (England and Wales)

ACCOUNTANTS:

Underwood Green

Pinnacle House

1 Pinnacle Way

Derby

Derbyshire

DE24 8ZS

FIXED ASSETS

Investments

4

876,545

840,450

CURRENT ASSETS

Debtors

5

13,430

6,125

Cash at bank

100,510

101,713

113,940

107,838

CREDITORS

Amounts falling due within one year

6

124,424

41,262

NET CURRENT (LIABILITIES)/ASSETS

(10,484

)

66,576

TOTAL ASSETS LESS CURRENT LIABILITIES

866,061

907,026

PROVISIONS FOR LIABILITIES

24,498

13,000

NET ASSETS

841,563

894,026

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

841,463

893,926

SHAREHOLDERS' FUNDS

841,563

894,026

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2023 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.

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 20 May 2024 and were signed by:

Mr P D R Gard - Director

1.	STATUTORY INFORMATION

P.D.R. Gard 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 as modified by the revaluation of certain assets.

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.

Investments

Investments are stated at market value. Any aggregate surplus or deficit arising from changes in market value is recognised in profit or loss.

3.	EMPLOYEES AND DIRECTORS

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

4.	FIXED ASSET INVESTMENTS

2023

2022

£

£

Other investments not loans

801,545

765,450

Other loans

75,000

75,000

876,545

840,450

Additional information is as follows:

Other

investments

£

COST OR VALUATION

At 1 October 2022

765,450

Additions

39,062

Disposals

(35,257

)

Revaluations

32,290

At 30 September 2023

801,545

NET BOOK VALUE

At 30 September 2023

801,545

At 30 September 2022

765,450

Cost or valuation at 30 September 2023 is represented by:

Other

investments

£

Valuation in 2023

59,297

Cost

742,248

801,545

If investments had not been revalued they would have been included at the following historical cost:

2023

2022

£

£

Cost

742,248

735,102

Investments were valued on an open market basis on 30 September 2023 by Grangewood Financial Management Limited .

Other

loans

£

At 1 October 2022

and 30 September 2023

75,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023

2022

£

£

Tax

2,307

1,018

Prepayments and accrued income

11,123

5,107

13,430

6,125

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2023

2022

£

£

Other creditors

122,804

39,702

Accruals and deferred income

1,620

1,560

124,424

41,262

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2023

2022

value:

£

£

100

Ordinary

£1

100

100