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Penta Building Developments Limited
Registered Number:03685750
For the year ended 30 May 2024
England and Wales
Unaudited Financial Statements
2
For the year ended 30 May 2024
Penta Building Developments Limited
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Registered Number :
03685750
As at 30 May 2024
Penta Building Developments Limited
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Property, plant and equipment
758
-
2
758
-
Current assets
Inventories
-
12,406
3
Trade and other receivables
262,112
266,906
4
337
Cash and cash equivalents
16,169
295,481
262,449
Trade and other payables: amounts falling due within one
year
(193,668)
(226,212)
5
68,781
69,269
Net current assets
Total assets less current liabilities
70,027
68,781
70,027
Net assets
68,781
Capital and reserves
Called up share capital
1,000
1,000
Retained earnings
69,027
67,781
70,027
68,781
Shareholders' funds
For the year ended 30 May 2024 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year ended 30 May 2024 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Jed Aden Clark Director
These financial statements were approved and authorised for issue by the Board on 19 August 2024 and were signed by:
The notes form part of these financial statements
1 of 3
4
For the year ended 30 May 2024
Penta Building Developments Limited
Notes to the Financial Statements
Statutory Information
Penta Building Developments Limited is a private limited company, limited by shares, domiciled in England and Wales,
registration number 03685750.
Registered address:
9 Laund Croft
Huddersfield
HD3 3XT
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial
Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the
Companies Act 2006. The financial statements have been prepared under the historical costs convention as
modified by the revaluation of certain assets.
Property, plant and equipment
Property, plant and equipment, 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:
Computer equipment
33% Straight line
15% Reducing balance
Plant and Machinery
2. Property, plant and equipment
Total
Plant and
Machinery
Computer
equipment
£
£
£
Cost or
valuation
864
178
686
Additions
At 30 May 2024
686
178
864
Provision for depreciation and impairment
Charge for year
106
37
69
At 30 May 2024
106
37
69
At 30 May 2024
Net book value
617
141
758
3. Inventories
2023
2024
£
£
Stocks
12,406
-
2 of 3
5
For the year ended 30 May 2024
Penta Building Developments Limited
Notes to the Financial Statements Continued
4. Trade and other receivables
2023
2024
£
£
Trade debtors
-
6,000
Other debtors
266,906
256,112
262,112
266,906
5. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Taxation and social security
114
255
Other creditors
226,098
193,413
226,212
193,668
6. Average number of persons employed
During the year the average number of employees was 1 (2023 : 1)
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