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Registered number: 10322159
Pentagon Developments South East Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 10322159
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,579 1,858
1,579 1,858
CURRENT ASSETS
Debtors 5 14,185 16,785
Cash at bank and in hand 27 169
14,212 16,954
Creditors: Amounts Falling Due Within One Year 6 (3,481 ) (3,480 )
NET CURRENT ASSETS (LIABILITIES) 10,731 13,474
TOTAL ASSETS LESS CURRENT LIABILITIES 12,310 15,332
Creditors: Amounts Falling Due After More Than One Year 7 (12,505 ) (14,965 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (281 ) (281 )
NET (LIABILITIES)/ASSETS (476 ) 86
CAPITAL AND RESERVES
Called up share capital 8 5 5
Profit and Loss Account (481 ) 81
SHAREHOLDERS' FUNDS (476) 86
Page 1
Page 2
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Alison Coleman
Director
29/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Notes to the Financial Statements
1. General Information
Pentagon Developments South East Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10322159 . The registered office is The Old Barn Off Wood Street, Swanley Village, Swanley, Kent, BR8 7PA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 15
Computer Equipment 15
2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: NIL)
- -
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4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 September 2022 1,000 2,910 3,910
As at 31 August 2023 1,000 2,910 3,910
Depreciation
As at 1 September 2022 623 1,429 2,052
Provided during the period 57 222 279
As at 31 August 2023 680 1,651 2,331
Net Book Value
As at 31 August 2023 320 1,259 1,579
As at 1 September 2022 377 1,481 1,858
5. Debtors
2023 2022
£ £
Due within one year
Inter company account 5,168 5,168
Director's loan account 9,017 11,617
14,185 16,785
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 1,021 1,020
Bank loans and overdrafts 2,460 2,460
3,481 3,480
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 12,505 14,965
12,505 14,965
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8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 5 5
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
10. Related Party Transactions
Included in the Other Debtors is an amount owed from the company director Mrs A Coleman totalling £11,617 (2021 - £608 Creditor), no interest is to be charged.
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