Registration number: 04485783

Pont Europe Limited

Contents

Company Information	1
Directors' Report	2
Balance Sheet	3
Statement of Changes in Equity	4
Notes to the Unaudited Financial Statements	5 to 10

Pont Europe Limited

Company Information

Directors

RJ Newman J W Newman D A Thornton

Company secretary

AS Harrison

Registered office

Fernside Place 179 Queens Road Weybridge Surrey KT13 0AH

Pont Europe Limited

Directors' Report for the Year Ended 31 December 2025

The directors present their report and the financial statements for the year ended 31 December 2025.

Directors of the company

The directors who held office during the year were as follows:

RJ Newman

J W Newman

D A Thornton

Principal activity

The principal activity of the company is that of an intermediate holding company.

Environmental matters

Streamlined Energy & Carbon Reporting (SECR).

The company has applied the exemption given in the Companies Act Sch7.20A not to present the disclosure in its individual accounts due to its inclusion in a group report.

This information is instead reported at consolidated level in the financial statements of the company’s ultimate parent, Newship Group Limited.

Reappointment of auditors

In accordance with section 485 of the Companies Act 2006, a resolution for the re-appointment of Cooper Parry Group Limited as auditors of the company is to be proposed at the forthcoming Annual General Meeting.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 31 March 2026 and signed on its behalf by:
 

......................................... RJ Newman Director

Pont Europe Limited

(Registration number: 04485783)
Balance Sheet as at 31 December 2025

	Note	2025 £ 000	2024 £ 000
Fixed assets
Investments	6	574	574
Current assets
Debtors	7	14,686	19,335
Cash at bank and in hand		1	-
		14,687	19,335
Creditors: Amounts falling due within one year	8	-	(10)
Net current assets		14,687	19,325
Net assets		15,261	19,899
Capital and reserves
Retained earnings		15,261	19,899
Shareholders' funds		15,261	19,899

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

Directors' 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors of the company have elected not to include a copy of the income statement within the financial statements.

Approved and authorised by the Board on 31 March 2026 and signed on its behalf by:
 

......................................... RJ Newman Director

Pont Europe Limited

Statement of Changes in Equity for the Year Ended 31 December 2025

	Retained earnings £ 000	Total £ 000
At 1 January 2024	15,211	15,211
Profit for the year	4,688	4,688
At 31 December 2024	19,899	19,899

 

	Retained earnings £ 000	Total £ 000
At 1 January 2025	19,899	19,899
Profit for the year	9,362	9,362
Dividends	(14,000)	(14,000)
At 31 December 2025	15,261	15,261

Pont Europe Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

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

The address of its registered office is:
Fernside Place
179 Queens Road
Weybridge
Surrey
KT13 0AH
United Kingdom

These financial statements were authorised for issue by the Board on 31 March 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.

Summary of disclosure exemptions

The company has taken advantage of the exemption from the following information, as permitted by the reduced disclosure regime within FRS 102:

Section 7 'Statement of Cash Flows' - Presentation of a Statement of Cash Flow and related notes and disclosures.

Section 33 'Related Party Disclosures' - Compensation for key management personnel.

Group accounts not prepared

The company has taken exemption from preparing group accounts as it is included in the consolidated accounts for a larger group which are drawn up as full consolidated audited accounts which are filed at Companies House.

These accounts present information in regard to the individual undertaking only and do not include information on its subsidiary.

Pont Europe Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

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.

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.

Pont Europe Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

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.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

4	Profit before tax

Arrived at after charging/(crediting)

	2025 £ 000	2024 £ 000
Income from shares in group undertakings	(9,527)	(4,657)

5

Taxation

Tax charged/(credited) in the income statement

	2025 £ 000	2024 £ 000
Current taxation
UK corporation tax	(54)	10

The tax on profit before tax for the year is lower than the standard rate of corporation tax in the UK (2024 - lower than the standard rate of corporation tax in the UK) of 25% (2024 - 25%).

The differences are reconciled below:

	2025 £ 000	2024 £ 000
Profit before tax	9,308	4,698
Corporation tax at standard rate	2,327	1,175
Effect of revenues exempt from taxation	(2,367)	(1,165)
Total tax (credit)/charge	(40)	10

6	Investments

	2025 £ 000	2024 £ 000
Investments in subsidiaries	574	574

Pont Europe Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025