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Registered number: 11325301
Pencraig Trading Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Andrew Lillingston Limited
13 Hurlingham Studios
Ranelagh Gardens
London
SW6 3PA
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 11325301
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 344,199 345,284
Cash at bank and in hand 9,220 14,176
353,419 359,460
Creditors: Amounts Falling Due Within One Year 5 (189,532 ) (160,188 )
NET CURRENT ASSETS (LIABILITIES) 163,887 199,272
TOTAL ASSETS LESS CURRENT LIABILITIES 163,887 199,272
NET ASSETS 163,887 199,272
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 163,787 199,172
SHAREHOLDERS' FUNDS 163,887 199,272
For the year ending 30 April 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 his 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
Mr Oliver Hurley
Director
31/01/2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Pencraig Trading Limited is a private company, limited by shares, incorporated in England & Wales, registered number 11325301 . The registered office is Sequel House, The Hart, Farnham, GU9 7HW.
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 represents the amounts (excluding value added tax) derived from the provision of goods and services to customers during the year.
2.3. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable.
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.
Current 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 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:
2024 2023
Office and administration 1 1
1 1
4. Debtors
2024 2023
£ £
Due within one year
Other debtors 344,199 344,199
VAT - 1,085
344,199 345,284
Page 2
Page 3
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors - 4,898
Corporation tax 168,162 151,640
VAT 1,021 -
Other creditors 15,066 964
Accruals and deferred income 4,570 2,285
Director's loan account 713 401
189,532 160,188
6. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
7. Dividends
2024 2023
£ £
On equity shares:
Interim dividend paid 70,210 293,710
Page 3