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PENTARA DEVELOPMENTS LIMITED

Registered Number
03276162
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

PENTARA DEVELOPMENTS LIMITED
Company Information
for the year from 1 April 2024 to 31 March 2025

Directors | Mr Alan Thompson
| Mrs Jeanette Thompson

Company Secretary | HELMSLEY ACCEPTANCES LIMITED

Registered Address | Colenso House
| 1 Omega Monks Cross Drive
| Huntington
| YO32 9GZ

Registered Number | 03276162 (England and Wales)

PENTARA DEVELOPMENTS LIMITED
Balance Sheet as at
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 250 |  |  |  | 333
|  |  |  | 250 |  |  |  | 333
Current assets |  |  |  |  |  |  |  |
Stocks | 4 | 54,843 |  |  |  | 232,202 |  |
Debtors | 5 | 2,798 |  |  |  | 3,919 |  |
Current asset investments |  | - |  |  |  | 17,738 |  |
Cash at bank and on hand |  | 541,683 |  |  |  | 398,648 |  |
|  | 599,324 |  |  |  | 652,507 |  |
Creditors amounts falling due within one year | 6 | (41,626) |  |  |  | (155,480) |  |
Net current assets (liabilities) |  |  |  | 557,698 |  |  |  | 497,027
Total assets less current liabilities |  |  |  | 557,948 |  |  |  | 497,360
Net assets |  |  |  | 557,948 |  |  |  | 497,360
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 500,000 |  |  |  | 500,000
Profit and loss account |  |  |  | 57,948 |  |  |  | (2,640)
Shareholders' funds |  |  |  | 557,948 |  |  |  | 497,360

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 13 February 2026, and are signed on its behalf by:
Mr Alan Thompson Director
Mrs Jeanette Thompson Director Registered Company No. 03276162

PENTARA DEVELOPMENTS LIMITED
Notes to the Financial Statements
for the year ended 31 March 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Going concern
--- | ---
| The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

| Turnover policy
--- | ---
| 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 rendering of services.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Office Equipment | 25

| Impairment of non-financial assets policy
--- | ---
| Assets which are not carried at fair value are reviewed for evidence of impairment at each reporting date. Where the asset is showing indicators of impairment, the recoverable amount of the asset, is estimated and then compared to the carrying value in the financial statements. Where the carrying amount is in excess of recoverable amount, an impairment loss is recognised in profit or loss.

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Office Equipment |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 24 | 1,101 |  | 1,101
| At 31 March 25 | 1,101 |  | 1,101
| Depreciation and impairment
| At 01 April 24 | 768 |  | 768
| Charge for year | 83 |  | 83
| At 31 March 25 | 851 |  | 851
| Net book value
| At 31 March 25 | 250 |  | 250
| At 31 March 24 | 333 |  | 333

4. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other stocks | 54,843 |  | 232,202
| Total | 54,843 |  | 232,202

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 1,341 |  | 1,924
| Other debtors | 1,457 |  | 1,995
| Total | 2,798 |  | 3,919

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 3,677 |  | -
| Other creditors | 973 |  | 1,487
| Accrued liabilities and deferred income | 36,976 |  | 153,993
| Total | 41,626 |  | 155,480

7. | Related party transactions
--- | ---
| The directors made available loans to the company throughout the year. These loans are interest free and repayable on demand. At the year end the balance of the loan accounts was £973 (2024: £1,487).