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Company No: 08367713 (England and Wales)

# PENNINGTON BUILDING CONTRACTORS LIMITED

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL PERIOD FROM 01 MAY 2025 TO 09 MARCH 2026
PAGES FOR FILING WITH THE REGISTRAR

PENNINGTON BUILDING CONTRACTORS LIMITED

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL PERIOD FROM 01 MAY 2025 TO 09 MARCH 2026

Contents

PENNINGTON BUILDING CONTRACTORS LIMITED

## BALANCE SHEET

AS AT 09 MARCH 2026
PENNINGTON BUILDING CONTRACTORS LIMITED

## BALANCE SHEET (continued)

AS AT 09 MARCH 2026

| Note | 09.03.2026 |  | 30.04.2025
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 4 | 0 |  | 175,063
|  | 0 |  | 175,063
Current assets |  |  |  |
Debtors | 5 | 469,236 |  | 785,080
Cash at bank and in hand |  | 2,688,319 |  | 2,539,443
|  | 3,157,555 |  | 3,324,523
Creditors: amounts falling due within one year | 6 | 0 |  | ( 481,542)
Net current assets |  | 3,157,555 |  | 2,842,981
Total assets less current liabilities |  | 3,157,555 |  | 3,018,044
Provision for liabilities |  | 0 |  | ( 43,766)
Net assets |  | 3,157,555 |  | 2,974,278
Capital and reserves |  |  |  |
Called-up share capital | 7 | 200 |  | 200
Profit and loss account |  | 3,157,355 |  | 2,974,078
Total shareholders' funds |  | 3,157,555 |  | 2,974,278

For the financial period ending 09 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Pennington Building Contractors Limited (registered number: 08367713) were approved and authorised for issue by the Board of Directors on 09 March 2026. They were signed on its behalf by:

D J Pennington Director |

PENNINGTON BUILDING CONTRACTORS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL PERIOD FROM 01 MAY 2025 TO 09 MARCH 2026
PENNINGTON BUILDING CONTRACTORS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL PERIOD FROM 01 MAY 2025 TO 09 MARCH 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Pennington Building Contractors Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Carlyle House Ramsdell Road, Monk Sherborne, Tadley, RG26 5HS, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

In 2026 the directors made the decision that the Company would cease trading. As a result the financial statements have been prepared on a basis other than the going concern basis of preparation. The directors have included in the financial statements any provision for future costs of terminating the business, which were committed to at the balance sheet date and where appropriate the Company's assets have been written down to their net realisable value.

##### Reporting period length

The financial statements have been prepared for the ten month period overing 1st May 2025 to 10th March 2026.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Taxation

Current tax
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.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill | 5 years straight line

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery | 25 % reducing balance
Vehicles | 25 % reducing balance
Computer equipment | 25 % reducing balance

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

#### 2. Employees

| Period from 01.05.2025 to 09.03.2026 |  | Year ended 30.04.2025
| Number |  | Number
Monthly average number of persons employed by the Company during the period, including directors | 3 |  | 5

#### 3. Intangible assets

| Goodwill |  | Total
| £ |  | £
Cost |  |  |
At 01 May 2025 | 192,220 |  | 192,220
At 09 March 2026 | 192,220 |  | 192,220
Accumulated amortisation |  |  |
At 01 May 2025 | 192,220 |  | 192,220
At 09 March 2026 | 192,220 |  | 192,220
Net book value |  |  |
At 09 March 2026 | 0 |  | 0
At 30 April 2025 | 0 |  | 0

#### 4. Tangible assets

| Plant and machinery |  | Vehicles |  | Computer equipment |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 May 2025 | 120,745 |  | 368,544 |  | 8,146 |  | 497,435
Disposals | ( 120,745) |  | ( 368,544) |  | ( 8,146) |  | ( 497,435)
At 09 March 2026 | 0 |  | 0 |  | 0 |  | 0
Accumulated depreciation |  |  |  |  |  |  |
At 01 May 2025 | 85,925 |  | 230,961 |  | 5,486 |  | 322,372
Charge for the financial period | 6,529 |  | 25,797 |  | 497 |  | 32,823
Disposals | ( 92,454) |  | ( 256,758) |  | ( 5,983) |  | ( 355,195)
At 09 March 2026 | 0 |  | 0 |  | 0 |  | 0
Net book value |  |  |  |  |  |  |
At 09 March 2026 | 0 |  | 0 |  | 0 |  | 0
At 30 April 2025 | 34,820 |  | 137,583 |  | 2,660 |  | 175,063

#### 5. Debtors

| 09.03.2026 |  | 30.04.2025
| £ |  | £
Trade debtors | 0 |  | 23,167
Amounts owed by Group undertakings | 338,688 |  | 235,796
Amounts owed by directors | 0 |  | 395,569
Corporation tax | 130,548 |  | 130,548
| 469,236 |  | 785,080

#### 6. Creditors: amounts falling due within one year

| 09.03.2026 |  | 30.04.2025
| £ |  | £
Trade creditors | 0 |  | 73,998
Accruals | 0 |  | 281,700
Taxation and social security | 0 |  | 125,844
| 0 |  | 481,542

#### 7. Called-up share capital

| 09.03.2026 |  | 30.04.2025
| £ |  | £
Allotted, called-up and fully-paid |  |  |
50 A ordinary shares of £ 1.00 each | 50 |  | 50
50 B ordinary shares of £ 1.00 each | 50 |  | 50
100 Ordinary shares of £ 1.00 each | 100 |  | 100
| 200 |  | 200