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PENTA-COLOR FOREST COMPANY LTD

Registered Number
12999112
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2024

PENTA-COLOR FOREST COMPANY LTD
Company Information
for the year from 1 December 2023 to 30 November 2024

Director

SHEN, Chao

Registered Address

35 Pond Street
London
NW3 2PN

Registered Number

12999112 (England and Wales)
PENTA-COLOR FOREST COMPANY LTD
Statement of Financial Position
30 November 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets33,4994,523
Investment property4381,311381,311
384,810385,834
Current assets
Debtors54,2191,954
Cash at bank and on hand7,78311,499
12,00213,453
Creditors amounts falling due within one year6(162,309)(170,124)
Net current assets (liabilities)(150,307)(156,671)
Total assets less current liabilities234,503229,163
Creditors amounts falling due after one year7(279,935)(279,935)
Net assets(45,432)(50,772)
Capital and reserves
Profit and loss account(45,432)(50,772)
Shareholders' funds(45,432)(50,772)
The financial statements were approved and authorised for issue by the Director on 29 August 2025, and are signed on its behalf by:
SHEN, Chao
Director
Registered Company No. 12999112
PENTA-COLOR FOREST COMPANY LTD
Notes to the Financial Statements
for the year ended 30 November 2024

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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Revenue from rendering of services
Revenue 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.
Tangible fixed assets and depreciation
Tangible assets are initially measured at cost, and are subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount. Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess is recognised in profit or loss.
Investment property
The investment property is accounted for under FRS 102, Section 16 Investment Property. Investment property is remeasured to fair value at each balance sheet date with fair value gains and losses being reported in profit or loss. Investment properties are valued using RICS open market valuation on a freehold basis.
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.
2.Average number of employees

20242023
Average number of employees during the year10
3.Tangible fixed assets

Fixtures & fittings

Total

££
Cost or valuation
At 01 December 235,1205,120
At 30 November 245,1205,120
Depreciation and impairment
At 01 December 23597597
Charge for year1,0241,024
At 30 November 241,6211,621
Net book value
At 30 November 243,4993,499
At 30 November 234,5234,523
4.Investment property

£
Fair value at 01 December 23381,311
At 30 November 24381,311
5.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables2,146-
Prepayments and accrued income2,0731,954
Total4,2191,954
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables2,1461,962
Amounts owed to related parties150,762160,762
Accrued liabilities and deferred income9,4017,400
Total162,309170,124
7.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts279,935279,935
Total279,935279,935