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PANCENTRIC LIMITED

Registered Number
04720264
(England and Wales)

Unaudited Financial Statements for the Year ended
31 January 2025

PANCENTRIC LIMITED
Company Information
for the year from 1 February 2024 to 31 January 2025

Directors

BOSWELL, Martin James
DOWNES, William James Michael
FENN, Simon Russell
STEWART, Alan Bruce

Company Secretary

BOSWELL, Martin James

Registered Address

Level 30, Leadenhall Building
122 Leadenhall Street
London
EC3V 4AB

Registered Number

04720264 (England and Wales)
PANCENTRIC LIMITED
Balance Sheet as at
31 January 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets310,57511,922
10,57511,922
Current assets
Debtors4239,180450,981
Cash at bank and on hand754,615695,716
993,7951,146,697
Creditors amounts falling due within one year5(645,671)(817,924)
Net current assets (liabilities)348,124328,773
Total assets less current liabilities358,699340,695
Net assets358,699340,695
Capital and reserves
Called up share capital1,0001,000
Profit and loss account357,699339,695
Shareholders' funds358,699340,695
The financial statements were approved and authorised for issue by the Board of Directors on 13 June 2025, and are signed on its behalf by:
BOSWELL, Martin James
Director
Registered Company No. 04720264
PANCENTRIC LIMITED
Notes to the Financial Statements
for the year ended 31 January 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
2.Average number of employees

20252024
Average number of employees during the year1414
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 February 2436,227
Additions3,388
At 31 January 2539,615
Depreciation and impairment
At 01 February 2424,306
Charge for year4,734
At 31 January 2529,039
Net book value
At 31 January 2510,575
At 31 January 2411,922
4.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables173,840386,290
Other debtors44,07234,135
Prepayments and accrued income21,26830,556
Total239,180450,981
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables35,60488,765
Bank borrowings and overdrafts8571,272
Taxation and social security106,696116,418
Other creditors4,68123,446
Accrued liabilities and deferred income497,833588,023
Total645,671817,924
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.