REGISTERED NUMBER: 10747193 (England and Wales)

DR PONGRATZ CONSULTING LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr R A Pongratz

Dr S Pongratz

REGISTERED OFFICE:

Lake House

2 Port Way

Port Solent

Portsmouth

Hampshire

PO6 4TY

REGISTERED NUMBER:

10747193 (England and Wales)

ACCOUNTANTS:

Morris Crocker

Chartered Accountants

Lake House

2 Port Way

Port Solent

Portsmouth

Hampshire

PO6 4TY

FIXED ASSETS

Tangible assets

4

18,146

29,003

Investment property

5

490,000

475,000

508,146

504,003

CURRENT ASSETS

Debtors

6

146,109

119,378

Cash at bank

33,915

13,538

180,024

132,916

CREDITORS

Amounts falling due within one year

7

28,987

40,213

NET CURRENT ASSETS

151,037

92,703

TOTAL ASSETS LESS CURRENT LIABILITIES

659,183

596,706

CREDITORS

Amounts falling due after more than one year

8

(117,291

)

(127,442

)

PROVISIONS FOR LIABILITIES

(10,369

)

(9,334

)

NET ASSETS

531,523

459,930

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

531,423

459,830

SHAREHOLDERS' FUNDS

531,523

459,930

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 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 9 July 2026 and were signed on its behalf by:

Dr R A Pongratz - Director

Dr S Pongratz - Director

1.	STATUTORY INFORMATION

Dr Pongratz Consulting 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 as modified by the revaluation of certain assets.

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.

Plant and machinery

-

20% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

33% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties and loans to related parties and investments in non-puttable ordinary shares.

Trade and other debtors

Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment

Cash and cash equivalents

Cash and cash equivalents comprise cash at bank and on hand, deposits with banks and other short-term highly liquid investments and bank overdrafts. In the balance sheet, bank overdrafts are shown within borrowings or current liabilities.

Trade and other creditors

Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 May 2025

949

4,239

62,378

2,448

70,014

Additions

153

-

-

4,987

5,140

At 30 April 2026

1,102

4,239

62,378

7,435

75,154

DEPRECIATION

At 1 May 2025

569

1,696

37,427

1,319

41,011

Charge for year

221

847

12,475

2,454

15,997

At 30 April 2026

790

2,543

49,902

3,773

57,008

NET BOOK VALUE

At 30 April 2026

312

1,696

12,476

3,662

18,146

At 30 April 2025

380

2,543

24,951

1,129

29,003

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 May 2025

475,000

Revaluations

15,000

At 30 April 2026

490,000

NET BOOK VALUE

At 30 April 2026

490,000

At 30 April 2025

475,000

Fair value at 30 April 2026 is represented by:

£

Valuation in 2026

490,000

If investment property had not been revalued it would have been included at the following historical cost:

2026

2025

£

£

Cost

466,668

466,668

Investment property was valued on an open market basis on 30 April 2026 by the directors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

9,600

11,022

Other debtors

136,509

108,356

146,109

119,378

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

27,133

38,429

Other creditors

1,854

1,784

28,987

40,213

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

117,291

127,442

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more than 5 years

117,291

127,442

9.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Bank loans

117,291

127,442

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2026 and 30 April 2025:

2026

2025

£

£

Dr S Pongratz and Dr R A Pongratz

Balance outstanding at start of year

79,430

40,698

Amounts advanced

23,303

41,336

Amounts repaid

(2,651

)

(2,604

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

100,082

79,430