REGISTERED NUMBER: 06864607 (England and Wales)

Pendragon Scientific Ltd

Unaudited Financial Statements for the Year Ended 31st October 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R I Johns

Mrs R J Johns

SECRETARY:

R I Johns

REGISTERED OFFICE:

44 Winslow Road

Granborough

Buckingham

Buckinghamshire

MK18 3NQ

REGISTERED NUMBER:

06864607 (England and Wales)

ACCOUNTANTS:

Courts Accountancy Services Ltd

Investment House

24 Vicarage Road

Winslow

Buckinghamshire

MK18 3BE

FIXED ASSETS

Intangible assets

4

2,385

2,163

Tangible assets

5

92,154

69,021

94,539

71,184

CURRENT ASSETS

Stocks

5,614

5,478

Debtors

6

49,412

70,266

Cash at bank

21,394

18,032

76,420

93,776

CREDITORS

Amounts falling due within one year

7

42,870

130,054

NET CURRENT ASSETS/(LIABILITIES)

33,550

(36,278

)

TOTAL ASSETS LESS CURRENT LIABILITIES

128,089

34,906

CREDITORS

Amounts falling due after more than one year

8

76,045

38,521

NET ASSETS/(LIABILITIES)

52,044

(3,615

)

CAPITAL AND RESERVES

Called up share capital

200

200

Retained earnings

51,844

(3,815

)

52,044

(3,615

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 2025 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 8th May 2026 and were signed on its behalf by:

Mrs R J Johns - Director

1.	STATUTORY INFORMATION

Pendragon Scientific 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of nil years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Stocks

Stocks 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1st November 2024

2,163

Additions

222

At 31st October 2025

2,385

NET BOOK VALUE

At 31st October 2025

2,385

At 31st October 2024

2,163

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st November 2024

172,301

Additions

91,641

At 31st October 2025

263,942

DEPRECIATION

At 1st November 2024

103,280

Charge for year

68,508

At 31st October 2025

171,788

NET BOOK VALUE

At 31st October 2025

92,154

At 31st October 2024

69,021

6.

DEBTORS

31.10.25

31.10.24

£

£

Amounts falling due within one year:

Trade debtors

45,473

66,148

Other debtors

372

606

45,845

66,754

Amounts falling due after more than one year:

Other debtors

3,567

3,512

Aggregate amounts

49,412

70,266

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Hire purchase contracts

24,286

15,585

Trade creditors

(12,282

)

(8,568

)

Taxation and social security

25,178

38,456

Other creditors

5,688

84,581

42,870

130,054

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Hire purchase contracts

69,830

33,286

Other creditors

6,215

5,235

76,045

38,521