Pentplace Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 02098516

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		18		18

			18		18
CURRENT ASSETS
Debtors	5	10,776		32,768
Cash at bank and in hand		178,642		129,814

		189,418		162,582
Creditors: Amounts Falling Due Within One Year	6	(20,477 )		(16,888 )

NET CURRENT ASSETS (LIABILITIES)			168,941		145,694

TOTAL ASSETS LESS CURRENT LIABILITIES			168,959		145,712

NET ASSETS			168,959		145,712

CAPITAL AND RESERVES
Called up share capital	7		5		5
Profit and Loss Account			168,954		145,707

SHAREHOLDERS' FUNDS			168,959		145,712

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Pentplace Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges his 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 John Foong

Director

23rd November 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Pentplace Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02098516 . The registered office is 55 Crown Street, Brentwood, Essex, CM14 4BD.

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. 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:

Plant & Machinery

1/3 of cost per year

2.4. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

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Pentplace Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Plant & Machinery
	£
Cost
As at 1 April 2024	15,624

As at 31 March 2025	15,624

Depreciation
As at 1 April 2024	15,606

As at 31 March 2025	15,606

Net Book Value
As at 31 March 2025	18

As at 1 April 2024	18

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	2,700	2,700
Prepayments and accrued income	450	1,800
Other debtors	153	679
VAT claim account	673	442
Director's loan account	6,800	27,147

	10,776	32,768

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	11,059	8,893
Other taxes and social security	3,168	3,126
VAT	4,848	3,506
Accruals and deferred income	1,402	1,363

	20,477	16,888

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	5	5

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Pentplace Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mr John Foong	27,147	6,800	27,147	-	6,800

The above loan is unsecured and repayable on demand. The loan is subject to interest charges at the beneficial loan interest rate set by HM Revenue and Customs.

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