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Registration number: 04604062

Pentagon Facilities Holdings Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 March 2026

Pentagon Facilities Holdings Limited

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 3 to 8

Pentagon Facilities Holdings Limited

Company Information

Director | Mr SJ Shephard

Company secretary | Mrs V Shephard

Registered office | 49 Station Road Polegate East Sussex England BN26 6EA

Accountants | Brookes Sivyer Chartered AccountantsPO Box 533 Newquay Cornwall TR7 9DJ

Pentagon Facilities Holdings Limited

(Registration number: 04604062)
Balance Sheet as at 31 March 2026

| Note | 2026 £ | 2025 £
Fixed assets |  |  |
Investments | 4 | 400,100 | 400,100
Current assets |  |  |
Debtors | 6 | 800,000 | 625,000
Other financial assets | 5 | 526,132 | -
Cash at bank and in hand |  | 686,013 | 1,336,497
|  | 2,012,145 | 1,961,497
Creditors: Amounts falling due within one year | 7 | (9,146) | (27,901)
Net current assets |  | 2,002,999 | 1,933,596
Net assets |  | 2,403,099 | 2,333,696
Capital and reserves |  |  |
Called up share capital | 8 | 2 | 2
Retained earnings |  | 2,403,097 | 2,333,694
Shareholders' funds |  | 2,403,099 | 2,333,696

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 13 July 2026

......................................... Mr SJ Shephard Director

Pentagon Facilities Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
49 Station Road
Polegate
East Sussex
BN26 6EA
England

These financial statements were authorised for issue by the director on 13 July 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Pentagon Facilities Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Pentagon Facilities Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 0 (2025 - 0).

4 | Investments

| 2026 £ | 2025 £
Investments in subsidiaries | 400,100 | 400,100

Subsidiaries | £
Cost or valuation
At 1 April 2025 | 400,101
Provision
At 1 April 2025 | 1
Carrying amount
At 31 March 2026 | 400,100
At 31 March 2025 | 400,100

Details of undertakings

Details of the investments (including principal place of business of unincorporated entities) in which the company holds 20% or more of the nominal value of any class of share capital are as follows:

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
|  |  | 2026 | 2025
Subsidiary undertakings
Pentagon Facilities Limited | PO BOX 3117 Sompting Lancing West Sussex BN15 5BT England and Wales | Ordinary A £1 Shares | 100% | 100%
Veee Helicopters Limited | PO BOX 3117 Sompting Lancing West Sussex BN15 5BT England and Wales | Ordinary £1 Share | 100% | 100%

Pentagon Facilities Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Undertaking | Registered office | Holding | Proportion of voting rights and shares held
Hooked in the City Limited | PO BOX 3117 Sompting Lancing West Sussex BN15 5BT England and Wales | Ordinary £1 Shares | 100% | 100%

Subsidiary undertakings
Pentagon Facilities Limited The principal activity of Pentagon Facilities Limited is Specialised facility management.
Veee Helicopters Limited The principal activity of Veee Helicopters Limited is Dormant.
Hooked in the City Limited The principal activity of Hooked in the City Limited is Restaurant.

Pentagon Facilities Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

5 | Other financial assets (current and non-current)

| Financial assets at fair value through profit and loss £ | Total £
Current financial assets
Cost or valuation
Revaluations | 21,132 | 21,132
Additions | 505,000 | 505,000
At 31 March 2026 | 526,132 | 526,132
Impairment
Carrying amount
At 31 March 2026 | 526,132 | 526,132

6 | Debtors

Current | Note | 2026 £ | 2025 £
Amounts owed by related parties | 10 | 800,000 | 625,000
|  | 800,000 | 625,000

7 | Creditors

Creditors: amounts falling due within one year

| 2026 £ | 2025 £
Due within one year |  |
Taxation and social security | 9,146 | 27,901

8 | Share capital

Allotted, called up and fully paid shares

| 2026 | 2025
| No. | £ | No. | £
Ordinary A Shares of £1 each | 1 | 1 | 1 | 1
Ordinary B Shares of £1 each | 1 | 1 | 1 | 1
| 2 | 2 | 2 | 2

Pentagon Facilities Holdings Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

9 | Dividends

|  | 2026 |  | 2025
|  | £ |  | £
Interim dividend of £1,966.0321 (2025 - £2,250.681) per ordinary share |  | 196,603 |  | 225,068

10 | Related party transactions

Dividends paid to the director

|  | 2026 £ |  | 2025 £
Mr SJ Shephard |  |  |  |
Dividends |  | 98,302 |  | 112,534

Summary of transactions with subsidiaries

Pentagon Facilities Limited, a 100% owned subsidiary Pentagon Facilities Holdings Limited has provided working capital to Pentagon Facilities Limited. At the balance sheet date the amount due from Pentagon Facilities Limited was £800,000 (2025 - £625,000).

Loans to related parties

2026 | Subsidiary £ | Total £
At start of period | 625,000 | 625,000
Advanced | 175,000 | 175,000
At end of period | 800,000 | 800,000

2025 | Subsidiary £ | Total £
At start of period | 625,000 | 625,000
At end of period | 625,000 | 625,000

11 | Transition to FRS 102

The company transitioned to FRS 102 as at 1 April 2025. There is no material impact from the transition to FRS102.