Pentir Talent Solutions Ltd - Filleted accounts

Pentir Talent Solutions Ltd
Registered number:		06602192
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		338			452

Current assets
Debtors	4	16,448			13,858
Cash at bank and in hand		24,253			71,800
		40,701			85,658

Creditors: amounts falling due within one year	5	(10,530)			(18,029)

Net current assets			30,171			67,629

Total assets less current liabilities			30,509			68,081


Provisions for liabilities			(65)			(85)


Net assets			30,444			67,996

Capital and reserves
Share capital A			120			120
Capital redemption reserve			40			40
Profit and loss account			30,284			67,836

Shareholders' funds			30,444			67,996

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr MJ Phillips
Director
Approved by the board on 27 April 2026

Pentir Talent Solutions Ltd
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	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).

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Fixtures & Fittings	15% Reducing balance
	Office Equipment	50% Reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			3		3


3	Tangible fixed assets
		Furniture & fixtures		Office equipment		Total
£			£		£
	Cost
	At 1 April 2025	3,673		3,786		7,459
	At 31 March 2026	3,673		3,786		7,459

	Depreciation
	At 1 April 2025	3,353		3,654		7,007
	Charge for the year	48		66		114
	At 31 March 2026	3,401		3,720		7,121

	Net book value
	At 31 March 2026	272		66		338
	At 31 March 2025	320		132		452


4	Debtors			2026		2025
£					£

	Trade debtors			16,440		13,858
	Other debtors			8		-
				16,448		13,858


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Trade creditors			3,352		2,445
	Corporation tax			(2,384)		1,669
	Other taxes and social security costs			9,491		13,116
	Other creditors			71		799
				10,530		18,029

6	Other information

	Pentir Talent Solutions Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	52 Grosvenor Gardens
	London
	SW1W 0AU