Pentalpha International Exhibition Consultants Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 03007673

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		6,561		8,749
Tangible Assets	5		39,072		45,393

			45,633		54,142
CURRENT ASSETS
Stocks	6	18,719		48,668
Debtors	7	148,451		112,831
Cash at bank and in hand		88,956		102,789

		256,126		264,288
Creditors: Amounts Falling Due Within One Year	8	(121,469 )		(162,297 )

NET CURRENT ASSETS (LIABILITIES)			134,657		101,991

TOTAL ASSETS LESS CURRENT LIABILITIES			180,290		156,133

Creditors: Amounts Falling Due After More Than One Year	9		(19,690 )		(25,982 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(7,424 )		(3,303 )

NET ASSETS			153,176		126,848

CAPITAL AND RESERVES
Called up share capital	10		502		502
Profit and Loss Account			152,674		126,346

SHAREHOLDERS' FUNDS			153,176		126,848

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Pentalpha International Exhibition Consultants Limited

Balance Sheet (continued)

As At 31 December 2025

For the 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.

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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr J Kirk

Director

9 September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Pentalpha International Exhibition Consultants Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03007673 . The registered office is 7 Faraday Court, First Avenue, Burton upon Trent, Staffordshire, DE14 2WX.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	10% straight line
Plant & Machinery	33% on cost
Motor Vehicles	25% on cost
Fixtures & Fittings	33% on cost

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

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Pentalpha International Exhibition Consultants Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2024: 8)

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 January 2025	17,500

As at 31 December 2025	17,500

Amortisation
As at 1 January 2025	8,751
Provided during the period	2,188

As at 31 December 2025	10,939

Net Book Value
As at 31 December 2025	6,561

As at 1 January 2025	8,749

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 1 January 2025	3,742	35,467	98,092	36,666	173,967
Additions	962	1,895	-	-	2,857

As at 31 December 2025	4,704	37,362	98,092	36,666	176,824

Depreciation
As at 1 January 2025	1,123	29,367	69,173	28,911	128,574
Provided during the period	375	4,488	876	3,439	9,178

As at 31 December 2025	1,498	33,855	70,049	32,350	137,752

...CONTINUED

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Pentalpha International Exhibition Consultants Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

Net Book Value
As at 31 December 2025	3,206	3,507	28,043	4,316	39,072

As at 1 January 2025	2,619	6,100	28,919	7,755	45,393

6. Stocks

	2025	2024
	£	£
Stock	18,719	48,668

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	122,246	70,081
Other debtors	26,205	42,750

	148,451	112,831

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	49,500	65,758
Bank loans and overdrafts	6,210	5,398
Other creditors	10,440	47,822
Taxation and social security	55,319	43,319

	121,469	162,297

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	19,690	25,982

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	502	502

11. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	65,180	65,180
Later than one year and not later than five years	55,080	120,760

	120,260	185,940

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