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PENCIL HEADCASE LIMITED

Registered Number
07372431
(England and Wales)

Unaudited Financial Statements for the Year ended
30 September 2025

PENCIL HEADCASE LIMITED
Company Information
for the year from 1 October 2024 to 30 September 2025

Directors | GOULD, Amy
| HALL, Jake

Registered Address | The Milking Parlour Hurst Farm
| Dairy Lane
| Crockham Hill
| TN8 6RA

Registered Number | 07372431 (England and Wales)

PENCIL HEADCASE LIMITED
Balance Sheet as at
30 September 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 42 |  |  |  | 72
|  |  |  | 42 |  |  |  | 72
Current assets |  |  |  |  |  |  |  |
Debtors |  | 65 |  |  |  | 1,348 |  |
Cash at bank and on hand |  | 9,828 |  |  |  | 9,091 |  |
|  | 9,893 |  |  |  | 10,439 |  |
Creditors amounts falling due within one year | 4 | (4,693) |  |  |  | (6,024) |  |
Net current assets (liabilities) |  |  |  | 5,200 |  |  |  | 4,415
Total assets less current liabilities |  |  |  | 5,242 |  |  |  | 4,487
Net assets |  |  |  | 5,242 |  |  |  | 4,487
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 200 |  |  |  | 200
Profit and loss account |  |  |  | 5,042 |  |  |  | 4,287
Shareholders' funds |  |  |  | 5,242 |  |  |  | 4,487

- The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 27 May 2026, and are signed on its behalf by:
GOULD, Amy Director
HALL, Jake Director Registered Company No. 07372431

PENCIL HEADCASE LIMITED
Notes to the Financial Statements
for the year ended 30 September 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Revenue from rendering of services
--- | ---
| Revenue 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%)
| Fixtures and fittings | 25
| Office Equipment | 25

| Trade and other 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.

| Trade and other 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.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 2

3. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 October 24 | 1,875
| At 30 September 25 | 1,875
| Depreciation and impairment
| At 01 October 24 | 1,804
| Charge for year | 30
| Other adjustments | (1)
| At 30 September 25 | 1,834
| Net book value
| At 30 September 25 | 42
| At 30 September 24 | 72

4. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Taxation and social security | 3,234 |  | 4,659
| Other creditors | 559 |  | 299
| Accrued liabilities and deferred income | 900 |  | 1,066
| Total | 4,693 |  | 6,024

| Other Creditors includes Loans from Directors £559 (2024 £299)

5. | Share capital
--- | ---
| 200 £1 Ordinary shares, allocated, called up and fully paid.

6. | Related party transactions
--- | ---
| Sales of £33825 were made to related party under common control.