REGISTERED NUMBER: 09211106 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Penton Electrical Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R Bolton

S Penfold

REGISTERED OFFICE:

14 Larkstore Park

Lodge Road

Staplehurst

Kent

TN12 0QY

REGISTERED NUMBER:

09211106 (England and Wales)

ACCOUNTANTS:

McCabe Ford Williams

Bank Chambers

61 High Street

Cranbrook

Kent

TN17 3EG

FIXED ASSETS

Tangible assets

4

28,142

38,590

CURRENT ASSETS

Debtors

5

123,235

135,386

Cash at bank

207

204

123,442

135,590

CREDITORS

Amounts falling due within one year

6

132,170

101,704

NET CURRENT (LIABILITIES)/ASSETS

(8,728

)

33,886

TOTAL ASSETS LESS CURRENT LIABILITIES

19,414

72,476

CREDITORS

Amounts falling due after more than one year

7

(3,333

)

(52,718

)

PROVISIONS FOR LIABILITIES

(2,240

)

(3,254

)

NET ASSETS

13,841

16,504

CAPITAL AND RESERVES

Called up share capital

8

300

300

Retained earnings

13,541

16,204

SHAREHOLDERS' FUNDS

13,841

16,504

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 17 November 2025 and were signed on its behalf by:

R Bolton - Director

S Penfold - Director

1.	STATUTORY INFORMATION

Penton Electrical Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on reducing balance and Straight line over 3 years

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.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Change in reporting period

The accounting period has been extended to an 18 month period ending on 31 March 2024. The

period was extended to ensure that all companies held by the directors have the same reporting dates.Comparatives to the year ended 30 September 2022 are not entirely comparable.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 April 2024

11,194

109,338

120,532

Disposals

(862

)

(4,999

)

(5,861

)

At 31 March 2025

10,332

104,339

114,671

DEPRECIATION

At 1 April 2024

7,103

74,839

81,942

Charge for year

907

8,364

9,271

Eliminated on disposal

(723

)

(3,961

)

(4,684

)

At 31 March 2025

7,287

79,242

86,529

NET BOOK VALUE

At 31 March 2025

3,045

25,097

28,142

At 31 March 2024

4,091

34,499

38,590

Fixed assets, included in the above, which are held under hire purchase contracts and finance leases are as follows:

Motor

vehicles

£

COST

At 1 April 2024

and 31 March 2025

74,954

DEPRECIATION

At 1 April 2024

49,378

Charge for year

6,394

At 31 March 2025

55,772

NET BOOK VALUE

At 31 March 2025

19,182

At 31 March 2024

25,576

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

71,476

54,515

Amounts recoverable on contract

2,800

34,673

Other debtors

48,959

46,198

123,235

135,386

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

54,451

34,044

Hire purchase contracts and finance leases

29,385

7,362

Trade creditors

25,482

35,997

Taxation and social security

19,732

20,124

Other creditors

3,120

4,177

132,170

101,704

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts and finance leases

-

29,385

Other creditors

3,333

23,333

3,333

52,718

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary A

£1

100

100

100

Ordinary B

£1

100

100

100

Ordinary C

£1

100

100

300

300

9.	RELATED PARTY DISCLOSURES

The company has a debtor of £15,459 from a company with directors and shareholders in common with Penton Electrical Ltd. The company has a debtor of £873 from a company with directors and shareholders in common with Penton Electrical Ltd. The loans are interest free and there are no formal terms for repayment.