REGISTERED NUMBER: 06227888 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

Pendle Consultancy Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A I Zubairy

A I Zubairy

A Zubairy

L M Zubairy

SECRETARY:

A I Zubairy

REGISTERED OFFICE:

Suites 5 & 6 The Printworks

Hey Road

Barrow

Clitheroe

Lancashire

BB7 9WB

REGISTERED NUMBER:

06227888 (England and Wales)

ACCOUNTANTS:

Bennett Kirkhope Smith

Chartered Certified Accountants

Suites 5 & 6 The Printworks

Hey Road

Barrow

Clitheroe

Lancashire

BB7 9WB

FIXED ASSETS

Tangible assets

4

716

943

Investments

5

50

50

Investment property

6

320,610

320,610

321,376

321,603

CURRENT ASSETS

Debtors

7

7,327

4,906

Cash at bank

9,648

43,088

16,975

47,994

CREDITORS

Amounts falling due within one year

8

117,316

159,919

NET CURRENT LIABILITIES

(100,341

)

(111,925

)

TOTAL ASSETS LESS CURRENT LIABILITIES

221,035

209,678

PROVISIONS FOR LIABILITIES

9

135

180

NET ASSETS

220,900

209,498

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

220,800

209,398

SHAREHOLDERS' FUNDS

220,900

209,498

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by:

A I Zubairy - Director

1.	STATUTORY INFORMATION

Pendle Consultancy 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.

Franchise fee

Franchise fee, being the amount paid in connection with the acquisition of a business has been fully amortised in the current year.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Medical equipment

-

20% on reducing balance

Computer equipment

-

33% on reducing balance

Investments in associates

Investments in associate undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Medical

Computer

equipment

equipment

Totals

£

£

£

COST

At 1 April 2024

and 31 March 2025

18,452

11,485

29,937

DEPRECIATION

At 1 April 2024

17,802

11,192

28,994

Charge for year

130

97

227

At 31 March 2025

17,932

11,289

29,221

NET BOOK VALUE

At 31 March 2025

520

196

716

At 31 March 2024

650

293

943

5.	FIXED ASSET INVESTMENTS

Interest

in

associate

£

COST

At 1 April 2024

and 31 March 2025

50

NET BOOK VALUE

At 31 March 2025

50

At 31 March 2024

50

6.	INVESTMENT PROPERTY

Total

£

COST

At 1 April 2024

and 31 March 2025

320,610

NET BOOK VALUE

At 31 March 2025

320,610

At 31 March 2024

320,610

In the opinion of the directors the cost of the investment properties and their fair value are not materially different.

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

4,902

2,951

Prepayments

2,425

1,955

7,327

4,906

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Corporation tax

3,069

4,335

Social security and other taxes

1,886

1,886

Directors' current accounts

318

1,066

Directors' loan accounts

110,000

150,000

Accrued expenses

2,043

2,632

117,316

159,919

9.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

135

180

Deferred

tax

£

Balance at 1 April 2024

180

Credit to Statement of Income and Retained Earnings during year

(45

)

Balance at 31 March 2025

135

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

34

A Ordinary

£1

34

34

33

B Ordinary

£1

33

33

33

C Ordinary

£1

33

33

100

100

11.	ULTIMATE CONTROLLING PARTY