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COMPANY REGISTRATION NUMBER: 14333731
PENTALOG UK LTD
Filleted Unaudited Financial Statements
31 March 2025
PENTALOG UK LTD
Statement of Financial Position
31 March 2025
31 Mar 25
31 Dec 24
Note
£
£
Current assets
Debtors
5
48,611
48,611
Cash at bank and in hand
22,345
22,355
--------
--------
70,956
70,966
--------
--------
Net current assets
70,956
70,966
--------
--------
Total assets less current liabilities
70,956
70,966
--------
--------
Capital and reserves
Called up share capital
7
50,000
50,000
Profit and loss account
20,956
20,966
--------
--------
Shareholders funds
70,956
70,966
--------
--------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the period ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 22 April 2025 , and are signed on behalf of the board by:
MR. F. MATZKIN
Director
Company registration number: 14333731
PENTALOG UK LTD
Notes to the Financial Statements
Period from 1 January 2025 to 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 168 Shoreditch High Street, 2nd Floor, London, E1 6RA.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Disclosure exemptions
The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. Its financial statements are consolidated into the financial statements of (enter name of group financial statements) which can be obtained from (enter detail). As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) Disclosures in respect of each class of share capital have not been presented. (b) No cash flow statement has been presented for the company. (c) Disclosures in respect of financial instruments have not been presented. (d) Disclosures in respect of share-based payments have not been presented. (e) No disclosure has been given for the aggregate remuneration of key management personnel.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
4. Employee numbers
The average number of persons employed by the company during the period amounted to Nil (2024: 1 ).
5. Debtors
31 Mar 25
31 Dec 24
£
£
Amounts owed by group undertakings and undertakings in which the company has a participating interest
48,611
48,611
--------
--------
6. Financial instruments
Where reduced disclosures are applied, disclosures from the Companies Act 2006 still need to be made regarding the fair value of the instruments in each category and the changes in value recognised in profit and loss. Disclosures of the significant assumptions underlying the valuation models and techniques used, and extent and nature of derivative instruments are also required.
7. Called up share capital
Issued, called up and fully paid
31 Mar 25
31 Dec 24
No.
£
No.
£
Ordinary shares of £ 1 each
50,000
50,000
50,000
50,000
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