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Registered number: 04851881
Pentrose Homes Limited
Unaudited Financial Statements
For The Year Ended 31 July 2025
Eyre & Co Accountants
16 Castlegate
Tickhill
Doncaster
DN11 9QU
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04851881
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 240,000 240,000
Investment Properties 5 970,343 894,040
Investments 6 4 4
1,210,347 1,134,044
CURRENT ASSETS
Debtors 7 793,804 792,637
Cash at bank and in hand 3,436 3,764
797,240 796,401
Creditors: Amounts Falling Due Within One Year 8 (28,906 ) (15,294 )
NET CURRENT ASSETS (LIABILITIES) 768,334 781,107
TOTAL ASSETS LESS CURRENT LIABILITIES 1,978,681 1,915,151
Creditors: Amounts Falling Due After More Than One Year 9 (1,712,788 ) (1,675,508 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (9,722 ) (9,722 )
NET ASSETS 256,171 229,921
CAPITAL AND RESERVES
Called up share capital 10 4 4
Revaluation reserve 11 212,113 212,113
Profit and Loss Account 44,054 17,804
SHAREHOLDERS' FUNDS 256,171 229,921
Page 1
Page 2
For the year ending 31 July 2025 the company was entitled to exemption from audit 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 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 Paul Reasbeck
Director
Mr Stephen Reasbeck
Director
26/03/2026
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Pentrose Homes Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04851881 . The registered office is Woodhouse Barn, Old Hexthorpe, Doncaster, South Yorkshire, DN4 0HY.
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.

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:
Freehold On annual revaluation
Leasehold On annual revaluation
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
Page 3
Page 4
4. Tangible Assets
Land & Property
Leasehold
£
Cost
As at 1 August 2024 240,000
As at 31 July 2025 240,000
Net Book Value
As at 31 July 2025 240,000
As at 1 August 2024 240,000
5. Investment Property
2025
£
Fair Value
As at 1 August 2024 894,040
Additions 76,303
As at 31 July 2025 970,343
6. Investments
Unlisted
£
Cost or Valuation
As at 1 August 2024 4
As at 31 July 2025 4
Provision
As at 1 August 2024 -
As at 31 July 2025 -
Net Book Value
As at 31 July 2025 4
As at 1 August 2024 4
Page 4
Page 5
7. Debtors
2025 2024
£ £
Due within one year
Prepayments and accrued income 1,167 -
Directors' loan accounts 70,000 70,000
Amounts owed by group undertakings due within one year (70,000 ) (70,000 )
1,167 -
Due after more than one year
Amounts owed by group undertakings due after more than one year 792,637 792,637
793,804 792,637
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,802 -
Corporation tax 5,003 2,927
Accruals 1,834 1,789
Amounts owed to group undertakings 20,267 10,578
28,906 15,294
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Directors loan account 1,712,788 1,675,508
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 4 4
11. Reserves
Revaluation Reserve
£
As at 1 August 2024 212,113
As at 31 July 2025 212,113
Page 5