PENTSTREND GENERAL TRADING CO.

LIMITED

REPORT OF THE DIRECTORS AND

ABRIDGED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 DECEMBER 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

C E Marsh

A C Bernstein

SECRETARY:

A C Bernstein

REGISTERED OFFICE:

4 Churchill Court

58 Station Road

North Harrow

Middlesex

HA2 7ST

REGISTERED NUMBER:

00825546

ACCOUNTANTS:

ADAMS MOORHOUSE LIMITED, Chartered Accountants

4 Churchill Court

58 Station Road

North Harrow

Middlesex

HA2 7ST

BANKERS:

Barclays Bank PLC

30 High Street

Southampton

SO9 7AB

FIXED ASSETS

Tangible assets

5

204,213

361,690

CURRENT ASSETS

Stocks

22,990

21,188

Debtors

6

44,804

46,457

Cash at bank and in hand

1,074,372

1,029,806

1,142,166

1,097,451

CREDITORS

Amounts falling due within one year

7

81,012

69,724

NET CURRENT ASSETS

1,061,154

1,027,727

TOTAL ASSETS LESS CURRENT LIABILITIES

1,265,367

1,389,417

PROVISIONS FOR LIABILITIES

3,741

28,325

CAPITAL AND RESERVES

Called up share capital

100

100

Revaluation reserve

8

-

162,571

Retained earnings

1,261,526

1,198,421

SHAREHOLDERS' FUNDS

1,261,626

1,361,092

1,265,367

1,389,417

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 19 May 2026 and were signed on its behalf by:

C E Marsh - Director

1.	STATUTORY INFORMATION

Pentstrend General Trading Co. Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Preparation of consolidated financial statements

The financial statements contain information about Pentstrend General Trading Co. Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

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

Tangible fixed assets

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

Land and buildings

-

at variable rates on reducing balance

Plant and machinery etc

-

33.3% on cost, 25% on reducing balance and 15% 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 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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 5 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Cost or valuation

At 1 January 2025

384,951

77,783

462,734

Additions

-

24,303

24,303

Disposals

-

(6,400

)

(6,400

)

Revaluations

(162,571

)

-

(162,571

)

At 31 December 2025

222,380

95,686

318,066

Depreciation

At 1 January 2025

46,508

54,536

101,044

Charge for year

6,769

9,830

16,599

Eliminated on disposal

-

(3,790

)

(3,790

)

At 31 December 2025

53,277

60,576

113,853

Net book value

At 31 December 2025

169,103

35,110

204,213

At 31 December 2024

338,443

23,247

361,690

Cost or valuation at 31 December 2025 is represented by:

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

Valuation in 2025

(162,571

)

-

(162,571

)

Cost

384,951

95,686

480,637

222,380

95,686

318,066

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,080

1,845

Other debtors

43,724

44,612

44,804

46,457

Included in other debtors is an amount of £38,473 (2024 - £39,473) due from a company under the control of the directors.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

44,641

39,773

Taxation and social security

26,367

20,263

Other creditors

10,004

9,688

81,012

69,724

8.

RESERVES

Revaluation

reserve

£

At 1 January 2025

162,571

Revaluation of freehold property

(162,571

)

At 31 December 2025

-

9.	CONTINGENT LIABILITIES

As far as the Board is aware, there were no contingent liabilities at the balance sheet date.

10.	RELATED PARTY DISCLOSURES

Management charges of £20,000 (2024 - £30,000) relate to amounts paid to a company beneficially held by the directors.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is C E Marsh.