2022-06-012023-05-312023-05-31false10751668PENTAMETER 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PENTAMETER LIMITED

Registered Number
10751668
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2023

PENTAMETER LIMITED
Company Information
for the year from 1 June 2022 to 31 May 2023

Director

LEWIS, Annalise Lucy

Registered Address

100 Embankment Greengate
Salford
M3 7FA

Registered Number

10751668 (England and Wales)
PENTAMETER LIMITED
Statement of Financial Position
31 May 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets31,3383,134
1,3383,134
Current assets
Debtors1,0761,295
Cash at bank and on hand7,14326,629
8,21927,924
Creditors amounts falling due within one year5(5,361)(12,353)
Net current assets (liabilities)2,85815,571
Total assets less current liabilities4,19618,705
Provisions for liabilities6(254)(595)
Net assets3,94218,110
Capital and reserves
Called up share capital100100
Profit and loss account3,84218,010
Shareholders' funds3,94218,110
The financial statements were approved and authorised for issue by the Board of Directors on 15 February 2024, and are signed on its behalf by:
LEWIS, Annalise Lucy
Director
Registered Company No. 10751668
PENTAMETER LIMITED
Notes to the Financial Statements
for the year ended 31 May 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Office Equipment33
2.Average number of employees

20232022
Average number of employees during the year22
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 June 225,4415,441
At 31 May 235,4415,441
Depreciation and impairment
At 01 June 222,3072,307
Charge for year1,7961,796
At 31 May 234,1034,103
Net book value
At 31 May 231,3381,338
At 31 May 223,1343,134
4.Debtors: amounts due within one year

2023

2022

££
Other debtors343179
Prepayments and accrued income7331,116
Total1,0761,295
5.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables600-
Taxation and social security3,40211,691
Other creditors57977
Accrued liabilities and deferred income780585
Total5,36112,353
6.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)254595
Total254595