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Registration number: 10391627

Pentagon Apts Management Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2025

Pentagon Apts Management Ltd

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 4

Pentagon Apts Management Ltd

(Registration number: 10391627)
Balance Sheet as at 31 March 2025

| Note | 2025 £ | 2024 £
Current assets |  |  |
Debtors | 4 | 91,200 | 107,164
Cash at bank and in hand |  | 216 | 265
|  | 91,416 | 107,429
Creditors: Amounts falling due within one year | 5 | (62,309) | (69,456)
Total assets less current liabilities |  | 29,107 | 37,973
Creditors: Amounts falling due after more than one year | 5 | (23,089) | (29,808)
Net assets |  | 6,018 | 8,165
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | 5,918 | 8,065
Shareholders' funds |  | 6,018 | 8,165

For the financial 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.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 24 March 2026

......................................... G Philippou Director

Pentagon Apts Management Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
3rd Floor Marlborough House
298 Regents Park Road
London
N3 2SZ
United Kingdom

These financial statements were authorised for issue by the director on 24 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The accounts are prepared in the company's functional currency of British Pounds (£) and rounded to the nearest £1.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Pentagon Apts Management Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

Trade debtors

Debtors with no stated interest rate and receivable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Trade creditors

Creditors with no stated interest rate and payables within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2024 - 1).

4 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 91,200 | 107,164
| 91,200 | 107,164

Pentagon Apts Management Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

5 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 6 | 5,400 | 5,400
Accruals and deferred income |  | 2,546 | 2,480
Other creditors |  | 54,363 | 61,576
|  | 62,309 | 69,456

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 6 | 23,089 | 29,808

6 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Other borrowings | 23,089 | 29,808

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 5,400 | 5,400