REGISTERED NUMBER: 11775512 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Penton Fire & Security Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P A Edwards

S Penfold

R Bolton

REGISTERED OFFICE:

14 Larkstore Park

Lodge Road

Staplehurst

Kent

TN12 0QY

REGISTERED NUMBER:

11775512 (England and Wales)

ACCOUNTANTS:

McCabe Ford Williams

Bank Chambers

61 High Street

Cranbrook

Kent

TN17 3EG

FIXED ASSETS

Tangible assets

4

3,769

17,908

CURRENT ASSETS

Debtors

5

50,615

65,502

Cash at bank

3,538

2,142

54,153

67,644

CREDITORS

Amounts falling due within one year

6

37,861

40,248

NET CURRENT ASSETS

16,292

27,396

TOTAL ASSETS LESS CURRENT LIABILITIES

20,061

45,304

CREDITORS

Amounts falling due after more than one year

7

(16,021

)

(41,024

)

PROVISIONS FOR LIABILITIES

-

(82

)

NET ASSETS

4,040

4,198

CAPITAL AND RESERVES

Called up share capital

8

1,000

1,000

Retained earnings

3,040

3,198

SHAREHOLDERS' FUNDS

4,040

4,198

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:

P A Edwards - Director

S Penfold - Director

R Bolton - Director

1.	STATUTORY INFORMATION

Penton Fire & Security 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.

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

-

33% on cost, 25% on reducing balance, 15% 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 of accounting 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 3 (2024 - 5 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

69,674

DEPRECIATION

At 1 April 2024

51,766

Charge for year

14,139

At 31 March 2025

65,905

NET BOOK VALUE

At 31 March 2025

3,769

At 31 March 2024

17,908

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

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

55,920

DEPRECIATION

At 1 April 2024

40,791

Charge for year

13,328

At 31 March 2025

54,119

NET BOOK VALUE

At 31 March 2025

1,801

At 31 March 2024

15,129

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

20,450

13,054

Amounts recoverable on contract

-

7,646

Other debtors

30,165

44,802

50,615

65,502

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

10,462

10,204

Finance leases

14,541

7,525

Trade creditors

1,995

5,350

Taxation and social security

7,955

14,301

Other creditors

2,908

2,868

37,861

40,248

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

1,769

12,231

Finance leases

14,252

28,793

16,021

41,024

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

600

Ordinary A

£1

600

600

400

Ordinary B

£1

400

400

1,000

1,000

9.	RELATED PARTY DISCLOSURES

The company has a loan of £873 from a company which is under the control of two of this company's directors, and a debtor balance of £26,797 due from a company which is under the control of two of this company's directors. The loans are interest free and there are no formal terms for repayment.