1-12-2023 30-11-2024 30-11-2024 No description of principal activity IRIS Elements Accounts Production 25.4 false 4 The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 November 2024.The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.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 Profit and loss account has not been delivered to the Registrar.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 historic cost convention.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 are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first -in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure 13769683 2023-12-01 13769683 2024-11-30 13769683 2023-12-01 2024-11-30 13769683 2023-11-30 13769683 ns14:PoundSterling 2023-12-01 2024-11-30 13769683 ns10:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 13769683 ns10:FilletedAccounts 2023-12-01 2024-11-30 13769683 ns10:SmallEntities 2023-12-01 2024-11-30 13769683 ns10:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 13769683 ns5:CurrentFinancialInstruments 2024-11-30 13769683 ns5:CurrentFinancialInstruments 2023-11-30 13769683 ns5:ShareCapital 2024-11-30 13769683 ns5:ShareCapital 2023-11-30 13769683 ns5:RetainedEarningsAccumulatedLosses 2024-11-30 13769683 ns5:RetainedEarningsAccumulatedLosses 2023-11-30 13769683 ns10:Director1 2023-12-01 2024-11-30 13769683 ns5:IntangibleAssetsOtherThanGoodwill 2023-12-01 2024-11-30

| Company registration number: | 13769683
| Unaudited financial statements
| for the year ended 30 November 2024
| for
| Pentcray Limited
| Pages for filing with the Registrar

| Company registration number: | 13769683
| Pentcray Limited
| Balance sheet
| as at 30 November 2024
|  |  | 30 Nov 24 |  | 30 Nov 23
|  | Note |  | £ |  | £ |  | £ |  | £
| Fixed assets |  |  |  |  |  |  |  |  |
| Intangible assets | 4 |  | 90,000 |  |  |  | - |  |
|  |  |  |  |  | 90,000 |  |  |  | -
| Current assets |  |  |  |  |  |  |  |  |
| Stocks |  |  | 48,261 |  |  |  | - |  |
| Debtors |  |  | 55,479 |  |  |  | - |  |
| Cash at bank and in hand |  |  | 8,629 |  |  |  | - |  |
|  |  |  |  |  | 112,369 |  |  |  | -
| Creditors: amounts falling due within one year |  |  |  |  | (197,353) |  |  |  | -
| Net current (liabilities)/assets |  |  |  |  | (84,984) |  |  |  | -
| Total assets less current liabilities |  |  |  |  | 5,016 |  |  |  | -
| NET ASSETS |  |  |  |  | 5,016 |  |  |  | -
| Capital and reserves |  |  |  |  |  |  |  |  |
| Called up share capital |  |  |  |  | (2) |  |  |  | -
| Profit and loss account |  |  |  |  | 5,018 |  |  |  | -
| TOTAL EQUITY |  |  |  |  | 5,016 |  |  |  | -
| The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 November 2024.
| The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
| The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
| 1

| Company registration number: | 13769683
| Pentcray Limited
| Balance sheet - continued
| as at 30 November 2024
| 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 Profit and loss account has not been delivered to the Registrar.
| Signed by:
| Mr S Ali Shah, Director |  |
| 1 December 2024 |  |
| 2

| Pentcray Limited
| Notes to the financial statements
| for the year ended 30 November 2024
| 1 | Company information
|  | Pentcray Limited is a private company registered in England and Wales. Its registered number is 13769683. The company is limited by shares. Its registered office is Academy House, 11 Dunraven Place, Bridgend, CF31 1JF.
| 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 historic cost convention.
|  | Going concern
|  | In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company's ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
|  | The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
|  | 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.
|  | Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
|  | Development costs | - | 10% straight line
|  | Stocks
|  | Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
|  | Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first -in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
| 3 | Average number of employees
|  | During the year the average number of employees was 4 (2023 - Nil).
| 3

| Pentcray Limited
| Notes to the financial statements - continued
| for the year ended 30 November 2024
| 4 | Intangible assets
|  |  |  |  |  |  | Other intangible assets
|  |  |  |  |  |  | £
|  | Cost |  |  |  |  |
|  | Additions |  |  |  |  | 100,000
|  | At 30 November 2024 |  |  |  |  | 100,000
|  | Amortisation |  |  |  |  |
|  | Charge for year |  |  |  |  | 10,000
|  | At 30 November 2024 |  |  |  |  | 10,000
|  | Net book value
|  | At 30 November 2024 |  |  |  |  | 90,000
|  | At 30 November 2023 |  |  |  |  | -
| 4