Registration number: 11082965

PEMBERTURNER LIMITED

trading as PEMBERTURPEMBERTURNER LIMITEDNER LIMITED

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

PEMBERTURNER LIMITED

trading as PEMBERTURPEMBERTURNER LIMITEDNER LIMITED

Company Information

Director

Mr Jonathan Paul Turner

Registered office

Brookfield Court Selby Road Garforth, Leeds England LS25 1NB

Accountants

Clever Accounts Ltd Brookfield Court Selby Road Garforth, Leeds LS25 1NB

PEMBERTURNER LIMITED

trading as PEMBERTURPEMBERTURNER LIMITEDNER LIMITED

(Registration number: 11082965)
Balance Sheet as at 30 November 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	4	5,000	7,500
Tangible assets	5	12,399	20,059
		17,399	27,559
Current assets
Debtors		4,650	2,960
Cash at bank and in hand		9,204	3,844
		13,854	6,804
Creditors: Amounts falling due within one year		(25,920)	(16,289)
Net current liabilities		(12,066)	(9,485)
Total assets less current liabilities		5,333	18,074
Creditors: Amounts falling due after more than one year		(16,476)	(20,250)
Net liabilities		(11,143)	(2,176)
Capital and reserves
Called up share capital	6	120	100
Retained earnings		(11,263)	(2,276)
Shareholders' deficit		(11,143)	(2,176)

For the financial year ending 30 November 2025 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.

PEMBERTURNER LIMITED

trading as PEMBERTURPEMBERTURNER LIMITEDNER LIMITED

(Registration number: 11082965)
Balance Sheet as at 30 November 2025

Approved and authorised by the director on 26 August 2026
 

.........................................

Mr Jonathan Paul Turner
Director

PEMBERTURNER LIMITED

trading as PEMBERTURPEMBERTURNER LIMITEDNER LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

1	General information

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

The address of its registered office is:
Brookfield Court Selby Road
Garforth, Leeds
LS25 1NB
England

These financial statements were authorised for issue by the director on 26 August 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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

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.

PEMBERTURNER LIMITED

trading as PEMBERTURPEMBERTURNER LIMITEDNER LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

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:

Asset class	Depreciation method and rate
Plant and Machinery	15% Reducing Balance
Motor Vehicle	25% Reducing Balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	10 Year Straight Line

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.

Borrowings

PEMBERTURNER LIMITED

trading as PEMBERTURPEMBERTURNER LIMITEDNER LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

PEMBERTURNER LIMITED

trading as PEMBERTURPEMBERTURNER LIMITEDNER LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 December 2024	25,000	25,000
At 30 November 2025	25,000	25,000
Amortisation
At 1 December 2024	17,500	17,500
Amortisation charge	2,500	2,500
At 30 November 2025	20,000	20,000
Carrying amount
At 30 November 2025	5,000	5,000
At 30 November 2024	7,500	7,500

5	Tangible assets

	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 December 2024	23,480	6,982	30,462
At 30 November 2025	23,480	6,982	30,462
Depreciation
At 1 December 2024	9,415	4,806	14,221
Charge for the year	3,516	326	3,842
At 30 November 2025	12,931	5,132	18,063
Carrying amount
At 30 November 2025	10,549	1,850	12,399
At 30 November 2024	17,225	2,834	20,059

PEMBERTURNER LIMITED

trading as PEMBERTURPEMBERTURNER LIMITEDNER LIMITED

Notes to the Unaudited Financial Statements for the Year Ended 30 November 2025

6	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary Shares of £1 each	60	60	60	60
Ordinary A Shares of £1 each	40	40	40	40
Ordinary B Shares of £1 each	20	20	20	20
	120	120	120	120

7	Loans and borrowings

Non-current loans and borrowings

	2025 £	2024 £
Bank borrowings	16,476	20,250