Registered number
08564683
Pentagon Property Maintenance Limited
Filleted Accounts
30 June 2023
Pentagon Property Maintenance Limited
Registered number: 08564683
Balance Sheet
as at 30 June 2023
Notes 2023 2022
£ £
Current assets
Debtors 4 - 487
Cash at bank and in hand 1,166 800
1,166 1,287
Creditors: amounts falling due within one year 5 (1,165) (1,252)
Net current assets 1 35
Net assets 1 35
Capital and reserves
Called up share capital 1 1
Profit and loss account - 34
Shareholders' funds 1 35
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Beata O'Sullivan
Director
Approved by the board on 7 February 2024
Pentagon Property Maintenance Limited
Notes to the Accounts
for the year ended 30 June 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 4 years
Fixtures, fittings, tools and equipment over 4 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. Current tax liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 0 0
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 July 2022 376
At 30 June 2023 376
Depreciation
At 1 July 2022 376
At 30 June 2023 376
Net book value
At 30 June 2023 -
4 Debtors 2023 2022
£ £
Other debtors - 487
5 Creditors: amounts falling due within one year 2023 2022
£ £
Trade creditors 480 540
Taxation and social security costs 685 712
1,165 1,252
6 Other information
Pentagon Property Maintenance Limited is a private company limited by shares and incorporated in England. Its registered office is:
5 Jupiter House
Calleva Park, Aldermaston
Reading
Berkshire
RG7 8NN
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