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Registered Number: 10416758
England and Wales

 

 

 

PENSIGA LTD


Abridged Accounts
 


Period of accounts

Start date: 01 November 2022

End date: 31 October 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 16,942    34,517 
16,942    34,517 
Current assets      
Debtors: amounts falling due within one year 760    402 
Cash at bank and in hand 288,959    282,088 
289,719    282,490 
Creditors: amount falling due within one year (2,160)   (1,340)
Net current assets 287,559    281,150 
 
Total assets less current liabilities 304,501    315,667 
Net assets 304,501    315,667 
 

Capital and reserves
     
Called up share capital 4 2    2 
Profit and loss account 304,499    315,665 
Shareholders' funds 304,501    315,667 
 


For the year ended 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 30 July 2024 and were signed by:


-------------------------------
David Shaw
Director
1
General Information
Pensiga Ltd is a private company, limited by shares, registered in England and Wales, registration number 10416758, registration address Building 2a - D Site Kemble Airfield, Kemble, Cirencester, Glos, GL7 6BA.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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)
Group accounts
The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has, therefore, taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare group accounts.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Research and development expenditure
Research and development expenditure is charged to the income statement in the period in which it is incurred.
Preference dividends
Where preference shares are classed as liabilities rather than equity any preference dividends paid are included in interest payable and similar charges within the income statement.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
2.

Average number of employees




Average number of employees during the year was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 November 2022 57,276    57,276 
Additions  
Disposals (20,145)   (20,145)
At 31 October 2023 37,131    37,131 
Depreciation
At 01 November 2022 22,759    22,759 
Charge for year 5,647    5,647 
On disposals (8,217)   (8,217)
At 31 October 2023 20,189    20,189 
Net book values
Closing balance as at 31 October 2023 16,942    16,942 
Opening balance as at 01 November 2022 34,517    34,517 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
2 Class A shares of £1.00 each  
 

5.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2023
£
 2022
£
 2023
£
 2022
£
David Shaw(1,861)(1,040)

At the year end the Company owed £1861 (2022 £1040) to the Director. This amount is interest free and repayable upon demand.
2