Company registration number: 13769683
Annual report and unaudited financial statements
for the year ended 30 November 2025
for
Pentcray Limited
Pages for filing with the Registrar
Company registration number: 13769683
Pentcray Limited
Balance sheet
as at 30 November 2025
2025 2024
Note £ £ £ £
Fixed assets
Intangible assets 4 350,000 90,000
350,000 90,000
Current assets
Stocks 36,695 48,261
Debtors 116,633 55,479
Cash at bank and in hand 132,779 8,629
286,107 112,369
Creditors: amounts falling due within one year
(351,547) (197,353)
Net current liabilities (65,440) (84,984)
Total assets less current liabilities 284,560 5,016
Creditors: Amounts falling due after more than one year
5 (98,000) -
NET ASSETS 186,560 5,016
Capital and reserves
Called up share capital 19,998 (2)
Profit and loss account 166,562 5,018
TOTAL EQUITY 186,560 5,016
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 November 2025.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
1
Company registration number: 13769683
Pentcray Limited
Balance sheet - continued
as at 30 November 2025
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr S Ali Shah, Director
30 July 2026
2
Pentcray Limited
Notes to the financial statements
for the year ended 30 November 2025
1 Company information
Pentcray Limited is a private company registered in England and Wales. Its registered number is 13769683. The company is limited by shares. Its registered office is Academy House, 11 Dunraven Place, Bridgend, CF31 1JF.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the 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.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.
Amortisation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Development costs - 10% straight line
Computer software - 10% 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.
Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first -in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
3
Pentcray Limited
Notes to the financial statements - continued
for the year ended 30 November 2025
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Profit and loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
3 Average number of employees
During the year the average number of employees was 4 (2024 - 4).
4 Intangible assets
Other intangible assets

£
Cost
At 1 December 2024 100,000
Additions 300,000
At 30 November 2025 400,000
Amortisation
At 1 December 2024 10,000
Charge for year 40,000
At 30 November 2025 50,000
Net book value
At 30 November 2025 350,000
At 30 November 2024 90,000
Revalued assets
10%
5 Creditors: amounts falling due after more than five years
4
Pentcray Limited
Notes to the financial statements - continued
for the year ended 30 November 2025
5 Creditors: amounts falling due after more than five years - continued
Included within the above creditors are the following amounts falling due after more than five years:
2025 2024
£ £
Repayable by instalments
Bank loans 98,000 -
5