REGISTERED NUMBER: 12542155 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Penton Services Group Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R Bolton

S Penfold

P A Edwards

J E Boyes

REGISTERED OFFICE:

14 Larkstore Park

Lodge Road

Staplehurst

Tonbridge

Kent

TN12 0QY

REGISTERED NUMBER:

12542155 (England and Wales)

ACCOUNTANTS:

McCabe Ford Williams

Bank Chambers

61 High Street

Cranbrook

Kent

TN17 3EG

FIXED ASSETS

Tangible assets

4

35,461

40,959

Investments

5

400

400

35,861

41,359

CURRENT ASSETS

Stocks

12,000

12,000

Debtors

6

530,361

528,543

Cash at bank

51,595

50,870

593,956

591,413

CREDITORS

Amounts falling due within one year

7

416,837

359,728

NET CURRENT ASSETS

177,119

231,685

TOTAL ASSETS LESS CURRENT LIABILITIES

212,980

273,044

CREDITORS

Amounts falling due after more than one year

8

(13,617

)

(21,543

)

PROVISIONS FOR LIABILITIES

(8,865

)

(10,240

)

NET ASSETS

190,498

241,261

CAPITAL AND RESERVES

Called up share capital

9

1,000

1,000

Retained earnings

189,498

240,261

SHAREHOLDERS' FUNDS

190,498

241,261

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:

S Penfold - Director

P A Edwards - Director

1.	STATUTORY INFORMATION

Penton Services Group 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.

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.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2024 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

4,137

35,583

6,732

46,452

Additions

610

-

2,699

3,309

At 31 March 2025

4,747

35,583

9,431

49,761

DEPRECIATION

At 1 April 2024

295

4,448

750

5,493

Charge for year

818

7,784

205

8,807

At 31 March 2025

1,113

12,232

955

14,300

NET BOOK VALUE

At 31 March 2025

3,634

23,351

8,476

35,461

At 31 March 2024

3,842

31,135

5,982

40,959

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

400

NET BOOK VALUE

At 31 March 2025

400

At 31 March 2024

400

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

304,283

168,965

Amounts recoverable on contract

123,548

261,357

Other debtors

102,530

98,221

530,361

528,543

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

7,926

7,115

Trade creditors

183,754

111,088

Taxation and social security

124,474

138,051

Other creditors

100,683

103,474

416,837

359,728

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

13,617

21,543

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

1,000

Ordinary

£1000

1,000

1,000

10.	PENSION COMMITMENTS

The company operates an auto-enrolment pension scheme for staff. Contributions by the company to this were £10,474 (2024:£8,016). At the year end employer contributions of £1,693l (2024:£1,611) had not been paid across to the scheme.

11.	RELATED PARTY DISCLOSURES

The company has received an interest free loan of £15,459 from Penton Electrical Ltd and made a £3,000 loan to Bubble Ltd, received a loan of £26,797 from Penton Fire & Security Ltd, a company with directors and shareholders in common with Penton Services Ltd. There are no specific terms in place for repayment of these loans.