Pentalpha International Exhibition Consultants Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 03007673

		2024		2023
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		8,749		10,937
Tangible Assets	5		45,393		16,006

			54,142		26,943
CURRENT ASSETS
Stocks	6	48,668		36,938
Debtors	7	112,831		124,905
Cash at bank and in hand		102,789		84,406

		264,288		246,249
Creditors: Amounts Falling Due Within One Year	8	(162,297 )		(145,151 )

NET CURRENT ASSETS (LIABILITIES)			101,991		101,098

TOTAL ASSETS LESS CURRENT LIABILITIES			156,133		128,041

Creditors: Amounts Falling Due After More Than One Year	9		(25,982 )		(31,427 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(3,303 )		(4,002 )

NET ASSETS			126,848		92,612

CAPITAL AND RESERVES
Called up share capital	11		502		502
Profit and Loss Account			126,346		92,110

SHAREHOLDERS' FUNDS			126,848		92,612

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Pentalpha International Exhibition Consultants Limited

Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr J Kirk

Director

6 August 2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Pentalpha International Exhibition Consultants Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03007673 . The registered office is 7 Faraday Court, First Avenue, Burton upon Trent, Staffordshire, DE14 2WX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	10% straight line
Plant & Machinery	33% on cost
Motor Vehicles	25% on cost
Fixtures & Fittings	33% on cost

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Pentalpha International Exhibition Consultants Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

2.7. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2023: 6)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2024	17,500

As at 31 December 2024	17,500

Amortisation
As at 1 January 2024	6,563
Provided during the period	2,188

As at 31 December 2024	8,751

Net Book Value
As at 31 December 2024	8,749

As at 1 January 2024	10,937

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 1 January 2024	3,742	35,467	68,297	27,511	135,017
Additions	-	-	29,795	9,155	38,950

As at 31 December 2024	3,742	35,467	98,092	36,666	173,967

Depreciation
As at 1 January 2024	748	25,087	68,297	24,879	119,011
Provided during the period	375	4,280	876	4,032	9,563

As at 31 December 2024	1,123	29,367	69,173	28,911	128,574

Net Book Value
As at 31 December 2024	2,619	6,100	28,919	7,755	45,393

As at 1 January 2024	2,994	10,380	-	2,632	16,006

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Pentalpha International Exhibition Consultants Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

6. Stocks

	2024	2023
	£	£
Stock	48,668	36,938

7. Debtors

	2024	2023
	£	£
Due within one year
Trade debtors	70,081	88,229
Other debtors	42,750	36,676

	112,831	124,905

8. Creditors: Amounts Falling Due Within One Year

	2024	2023
	£	£
Net obligations under finance lease and hire purchase contracts	-	762
Trade creditors	65,758	102,438
Bank loans and overdrafts	5,398	5,351
Other creditors	47,822	15,393
Taxation and social security	43,319	21,207

	162,297	145,151

9. Creditors: Amounts Falling Due After More Than One Year

	2024	2023
	£	£
Bank loans	25,982	31,427

10. Obligations Under Finance Leases and Hire Purchase

	2024	2023
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	-	762

11. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	502	502

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Pentalpha International Exhibition Consultants Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2024

12. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2024	2023
	£	£
Not later than one year	65,180	53,340
Later than one year and not later than five years	120,760	69,440

	185,940	122,780

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