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REGISTERED NUMBER: 04061423 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026

FOR

PENT LTD

| PENT LTD (REGISTERED NUMBER: 04061423) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| PENT LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JANUARY 2026

| DIRECTORS: | Mr P A Edwards

| Mrs J E Edwards

| Mr T P Edwards

| Mr R A Maddocks

| REGISTERED OFFICE: | Storage Planet

| Unit 6 Headcorn Business Park

| Headcorn

| Maidstone

| Kent

| TN27 9PJ

| REGISTERED NUMBER: | 04061423 (England and Wales)

| ACCOUNTANTS: | George & Co.

| Chartered Accountants

| 44a Joy Lane

| Whitstable

| Kent

| CT5 4LT

| PENT LTD (REGISTERED NUMBER: 04061423) |

STATEMENT OF FINANCIAL POSITION

31 JANUARY 2026

| 31.1.26 | 31.1.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Property, plant and equipment | 4 | 2,142,480 |  | 2,175,316 |  |

Investment property | 5 | 1,031,061 |  | 1,031,061 |  |

3,173,541 |  | 3,206,377 |  |

CURRENT ASSETS

Inventories | 146,902 |  | 217,675 |  |

Debtors | 6 | 66,425 |  | 19,815 |  |

Cash at bank | 478,635 |  | 569,009 |  |

691,962 |  | 806,499 |  |

CREDITORS

Amounts falling due within one year | 7 | 313,546 |  | 332,135 |  |

NET CURRENT ASSETS | 378,416 |  | 474,364 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 3,551,957 |  | 3,680,741 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (1,156,030 | ) | (1,368,876 | ) |

PROVISIONS FOR LIABILITIES | (209,511 | ) | (217,458 | ) |

NET ASSETS | 2,186,416 |  | 2,094,407 |  |

CAPITAL AND RESERVES

Called up share capital | 150 |  | 150 |  |

Retained earnings | 2,186,266 |  | 2,094,257 |  |

SHAREHOLDERS' FUNDS | 2,186,416 |  | 2,094,407 |  |

| PENT LTD (REGISTERED NUMBER: 04061423) |

STATEMENT OF FINANCIAL POSITION - continued

31 JANUARY 2026

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 16 April 2026 and were signed on its behalf by:

Mr P A Edwards - Director

| PENT LTD (REGISTERED NUMBER: 04061423) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

1. | STATUTORY INFORMATION

| PENT 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.

| Revenue

| Revenue represents the total value, excluding value added tax, of sales earned during the year.

| Property, plant and equipment

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Land and buildings | - | 2% on cost and not provided

| Plant and machinery etc | - | 20% on reducing balance

| 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.

| Inventories

| Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 5 (2025 - 4 ) .

| PENT LTD (REGISTERED NUMBER: 04061423) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2026

4. | PROPERTY, PLANT AND EQUIPMENT

| Plant and |

| Land and |  | machinery |

| buildings |  | etc |  | Totals

£ | £ | £ |

| COST

| At 1 February 2025 | 1,318,085 |  | 1,836,281 |  | 3,154,366 |  |

| Additions | - |  | 232,255 |  | 232,255 |  |

| Disposals | - |  | (176,000 | ) | (176,000 | ) |

| At 31 January 2026 | 1,318,085 |  | 1,892,536 |  | 3,210,621 |  |

| DEPRECIATION

| At 1 February 2025 | 12,600 |  | 966,450 |  | 979,050 |  |

| Charge for year | 1,050 |  | 178,671 |  | 179,721 |  |

| Eliminated on disposal | - |  | (90,630 | ) | (90,630 | ) |

| At 31 January 2026 | 13,650 |  | 1,054,491 |  | 1,068,141 |  |

| NET BOOK VALUE

| At 31 January 2026 | 1,304,435 |  | 838,045 |  | 2,142,480 |  |

| At 31 January 2025 | 1,305,485 |  | 869,831 |  | 2,175,316 |  |

5. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 February 2025

| and 31 January 2026 | 1,031,061 |  |

| NET BOOK VALUE

| At 31 January 2026 | 1,031,061 |  |

| At 31 January 2025 | 1,031,061 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.1.26 |  | 31.1.25

£ | £ |

| Trade debtors | 15,831 |  | 17,055 |  |

| Other debtors | 50,594 |  | 2,760 |  |

66,425 |  | 19,815 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.1.26 |  | 31.1.25

£ | £ |

| Trade creditors | 131,248 |  | 139,238 |  |

| Taxation and social security | 88,377 |  | 103,082 |  |

| Other creditors | 93,921 |  | 89,815 |  |

313,546 |  | 332,135 |  |

| PENT LTD (REGISTERED NUMBER: 04061423) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2026

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 31.1.26 |  | 31.1.25

£ | £ |

| Bank loans | 700,000 |  | 700,000 |  |

| Amounts owed to associates | 147,240 |  | - |  |

| Other creditors | 308,790 |  | 668,876 |  |

1,156,030 |  | 1,368,876 |  |

9. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Mr P A Edwards.