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REGISTERED NUMBER: 06864607 (England and Wales)















Pendragon Scientific Ltd

Unaudited Financial Statements for the Year Ended 31st October 2024






Pendragon Scientific Ltd (Registered number: 06864607)






Contents of the Financial Statements
for the Year Ended 31st October 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Pendragon Scientific Ltd

Company Information
for the Year Ended 31st October 2024







DIRECTORS: R I Johns
Mrs R J Johns





SECRETARY: R I Johns





REGISTERED OFFICE: 44 Winslow Road
Granborough
Buckingham
Buckinghamshire
MK18 3NQ





REGISTERED NUMBER: 06864607 (England and Wales)





ACCOUNTANTS: Courts Accountancy Services Ltd
Investment House
24 Vicarage Road
Winslow
Buckinghamshire
MK18 3BE

Pendragon Scientific Ltd (Registered number: 06864607)

Balance Sheet
31st October 2024

31.10.24 31.10.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 2,163 -
Tangible assets 5 69,021 91,482
71,184 91,482

CURRENT ASSETS
Stocks 5,478 -
Debtors 6 70,266 72,257
Cash at bank 18,032 43,493
93,776 115,750
CREDITORS
Amounts falling due within one year 7 130,054 141,785
NET CURRENT LIABILITIES (36,278 ) (26,035 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

34,906

65,447

CREDITORS
Amounts falling due after more than
one year

8

38,521

51,415
NET (LIABILITIES)/ASSETS (3,615 ) 14,032

Pendragon Scientific Ltd (Registered number: 06864607)

Balance Sheet - continued
31st October 2024

31.10.24 31.10.23
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings (3,815 ) 13,832
(3,615 ) 14,032

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps 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 Sections 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.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24th June 2025 and were signed on its behalf by:





Mrs R J Johns - Director


Pendragon Scientific Ltd (Registered number: 06864607)

Notes to the Financial Statements
for the Year Ended 31st October 2024

1. STATUTORY INFORMATION

Pendragon Scientific Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


Pendragon Scientific Ltd (Registered number: 06864607)

Notes to the Financial Statements - continued
for the Year Ended 31st October 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 5 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
Additions 2,163
At 31st October 2024 2,163
NET BOOK VALUE
At 31st October 2024 2,163

Pendragon Scientific Ltd (Registered number: 06864607)

Notes to the Financial Statements - continued
for the Year Ended 31st October 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1st November 2023 171,891
Additions 410
At 31st October 2024 172,301
DEPRECIATION
At 1st November 2023 80,409
Charge for year 22,871
At 31st October 2024 103,280
NET BOOK VALUE
At 31st October 2024 69,021
At 31st October 2023 91,482

6. DEBTORS
31.10.24 31.10.23
£    £   
Amounts falling due within one year:
Trade debtors 66,148 71,773
Other debtors 606 484
66,754 72,257

Amounts falling due after more than one year:
Other debtors 3,512 -

Aggregate amounts 70,266 72,257

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.10.24 31.10.23
£    £   
Hire purchase contracts 15,585 15,510
Trade creditors (8,568 ) (2,702 )
Taxation and social security 38,456 33,059
Other creditors 84,581 95,918
130,054 141,785

Pendragon Scientific Ltd (Registered number: 06864607)

Notes to the Financial Statements - continued
for the Year Ended 31st October 2024

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.10.24 31.10.23
£    £   
Hire purchase contracts 33,286 49,062
Other creditors 5,235 2,353
38,521 51,415

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st October 2024 and 31st October 2023:

31.10.24 31.10.23
£    £   
R I Johns
Balance outstanding at start of year - 4,105
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -