Acorah Software Products - Accounts Production 16.0.110 false true 31 January 2023 1 February 2022 false 1 February 2023 31 January 2024 31 January 2024 11776321 Mrs Mary Bell iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 11776321 2023-01-31 11776321 2024-01-31 11776321 2023-02-01 2024-01-31 11776321 frs-core:CurrentFinancialInstruments 2024-01-31 11776321 frs-core:MotorVehicles 2024-01-31 11776321 frs-core:MotorVehicles 2023-02-01 2024-01-31 11776321 frs-core:MotorVehicles 2023-01-31 11776321 frs-core:PlantMachinery 2024-01-31 11776321 frs-core:PlantMachinery 2023-02-01 2024-01-31 11776321 frs-core:PlantMachinery 2023-01-31 11776321 frs-core:ShareCapital 2024-01-31 11776321 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 11776321 frs-bus:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 11776321 frs-bus:FilletedAccounts 2023-02-01 2024-01-31 11776321 frs-bus:SmallEntities 2023-02-01 2024-01-31 11776321 frs-bus:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 11776321 frs-bus:SmallCompaniesRegimeForAccounts 2023-02-01 2024-01-31 11776321 frs-bus:Director1 2023-02-01 2024-01-31 11776321 frs-countries:EnglandWales 2023-02-01 2024-01-31 11776321 2022-01-31 11776321 2023-01-31 11776321 2022-02-01 2023-01-31 11776321 frs-core:CurrentFinancialInstruments 2023-01-31 11776321 frs-core:ShareCapital 2023-01-31 11776321 frs-core:RetainedEarningsAccumulatedLosses 2023-01-31
Registered number: 11776321
Pentagon Construction & Interiors Limited
Unaudited Financial Statements
For The Year Ended 31 January 2024
Rothenburg Associates Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 11776321
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,464 3,023
2,464 3,023
CURRENT ASSETS
Debtors 5 3,305 200
Cash at bank and in hand 71,142 58,827
74,447 59,027
Creditors: Amounts Falling Due Within One Year 6 (7,441 ) (6,823 )
NET CURRENT ASSETS (LIABILITIES) 67,006 52,204
TOTAL ASSETS LESS CURRENT LIABILITIES 69,470 55,227
NET ASSETS 69,470 55,227
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account 69,469 55,226
SHAREHOLDERS' FUNDS 69,470 55,227
Page 1
Page 2
For the year ending 31 January 2024 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 Mary Bell
Director
31/10/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Pentagon Construction & Interiors Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11776321 . The registered office is C W G House, Gallamore Lane, Market Rasen, LN8 3HA.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. 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:
Plant & Machinery 15% RB
Motor Vehicles 25% RB
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 February 2023 3,018 3,335 6,353
As at 31 January 2024 3,018 3,335 6,353
Depreciation
As at 1 February 2023 1,050 2,280 3,330
Provided during the period 295 264 559
As at 31 January 2024 1,345 2,544 3,889
Net Book Value
As at 31 January 2024 1,673 791 2,464
As at 1 February 2023 1,968 1,055 3,023
Page 3
Page 4
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 200 200
Other debtors 3,105 -
3,305 200
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors 5,895 5,375
Taxation and social security 1,546 1,448
7,441 6,823
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 4