IRIS Accounts Production v23.2.0.158 13195397 Board of Directors Board of Directors 1.3.22 28.2.23 28.2.23 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh131953972022-02-28131953972023-02-28131953972022-03-012023-02-28131953972021-02-10131953972021-02-112022-02-28131953972022-02-2813195397ns10:Originalns15:EnglandWales2022-03-012023-02-2813195397ns14:PoundSterlingns10:Original2022-03-012023-02-2813195397ns10:Originalns10:Director12022-03-012023-02-2813195397ns10:Original2022-03-012023-02-2813195397ns10:Originalns10:Director22022-03-012023-02-2813195397ns10:Original2023-02-2813195397ns10:Originalns10:PrivateLimitedCompanyLtd2022-03-012023-02-2813195397ns10:Originalns10:SmallEntities2022-03-012023-02-2813195397ns10:Originalns10:AuditExempt-NoAccountantsReport2022-03-012023-02-2813195397ns10:Originalns10:SmallCompaniesRegimeForDirectorsReport2022-03-012023-02-2813195397ns10:SmallCompaniesRegimeForAccountsns10:Original2022-03-012023-02-2813195397ns10:Originalns10:AbridgedAccounts2022-03-012023-02-2813195397ns10:Originalns10:RegisteredOffice2022-03-012023-02-2813195397ns10:Original2022-02-2813195397ns10:Originalns5:CurrentFinancialInstruments2023-02-2813195397ns10:Originalns5:CurrentFinancialInstruments2022-02-2813195397ns5:ShareCapitalns10:Original2023-02-2813195397ns5:ShareCapitalns10:Original2022-02-2813195397ns10:Originalns5:RetainedEarningsAccumulatedLosses2023-02-2813195397ns10:Originalns5:RetainedEarningsAccumulatedLosses2022-02-2813195397ns10:Originalns5:PlantMachinery2022-03-012023-02-2813195397ns10:Originalns5:FurnitureFittings2022-03-012023-02-2813195397ns10:Originalns5:MotorVehicles2022-03-012023-02-2813195397ns10:Originalns5:ComputerEquipment2022-03-012023-02-2813195397ns10:Original2021-02-112022-02-2813195397ns10:Original2022-02-2813195397ns10:Originalns10:Director222022-02-2813195397ns10:Originalns10:Director222021-02-1013195397ns10:Originalns10:Director222022-03-012023-02-2813195397ns10:Originalns10:Director222021-02-112022-02-2813195397ns10:Originalns10:Director222023-02-2813195397ns10:Originalns10:Director222022-02-2813195397ns10:Original1ns10:Director12022-02-2813195397ns10:Original1ns10:Director12021-02-1013195397ns10:Original1ns10:Director12022-03-012023-02-2813195397ns10:Original1ns10:Director12021-02-112022-02-2813195397ns10:Original1ns10:Director12023-02-2813195397ns10:Original1ns10:Director12022-02-28
REGISTERED NUMBER: 13195397 (England and Wales)















PENTOLA LTD

ABRIDGED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2023






PENTOLA LTD (REGISTERED NUMBER: 13195397)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023










Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


PENTOLA LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 28 FEBRUARY 2023







DIRECTORS: L G Charlton
Mrs J Charlton





REGISTERED OFFICE: Henry Morgan House
Industry Road
Carlton
Barnsley
South Yorkshire
S71 3PQ





REGISTERED NUMBER: 13195397 (England and Wales)






PENTOLA LTD (REGISTERED NUMBER: 13195397)

ABRIDGED BALANCE SHEET
28 FEBRUARY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 28,628 3,485

CURRENT ASSETS
Debtors 81 17,894
Cash at bank 50,961 13,497
51,042 31,391
CREDITORS
Amounts falling due within one year 32,559 21,220
NET CURRENT ASSETS 18,483 10,171
TOTAL ASSETS LESS CURRENT
LIABILITIES

47,111

13,656

PROVISIONS FOR LIABILITIES 1,233 662
NET ASSETS 45,878 12,994

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 45,876 12,992
45,878 12,994

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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.

PENTOLA LTD (REGISTERED NUMBER: 13195397)

ABRIDGED BALANCE SHEET - continued
28 FEBRUARY 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 28 February 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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 18 October 2023 and were signed on its behalf by:




L G Charlton - Director



Mrs J Charlton - Director


PENTOLA LTD (REGISTERED NUMBER: 13195397)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2023


1. STATUTORY INFORMATION

Pentola 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 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 - 50% on cost
Fixtures and fittings - 50% on cost and 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 50% on cost and 33% on cost

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

PENTOLA LTD (REGISTERED NUMBER: 13195397)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2023


4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 March 2022 3,927
Additions 27,730
At 28 February 2023 31,657
DEPRECIATION
At 1 March 2022 442
Charge for year 2,587
At 28 February 2023 3,029
NET BOOK VALUE
At 28 February 2023 28,628
At 28 February 2022 3,485

5. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the year ended 28 February 2023 and the period ended 28 February 2022:

2023 2022
£    £   
Mrs J Charlton
Balance outstanding at start of year 1,769 -
Amounts advanced - 1,769
Amounts repaid (1,769 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 1,769

L G Charlton
Balance outstanding at start of year 1,770 -
Amounts advanced - 1,770
Amounts repaid (1,770 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 1,770