Company No: 16207619 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.01.2026
		£
Fixed assets
Tangible assets	3	23,196
		23,196
Current assets
Debtors	4	13,988
Cash at bank and in hand		6,965
		20,953
Creditors: amounts falling due within one year	5	( 28,832)
Net current liabilities		(7,879)
Total assets less current liabilities		15,317
Net assets		15,317
Capital and reserves
Called-up share capital	6	2
Profit and loss account		15,315
Total shareholders' funds		15,317

For the financial period ending 31 January 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Pentagon Construction Ltd (registered number: 16207619) were approved and authorised for issue by the Board of Directors on 16 October 2026. They were signed on its behalf by:

D McDonald Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

Pentagon Construction Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 50 Churchill Close, Sturminster Marshall, Wimborne, BH21 4BH, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer. Revenue from services is recognised as they are delivered.

Taxation

Current tax
Current tax is provided at amounts expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Vehicles

25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

	Period from 24.01.2025 to 31.01.2026
	Number
Monthly average number of persons employed by the Company during the period, including directors	2

3. Tangible assets

	Vehicles		Total
	£		£
Cost
At 24 January 2025	0		0
Additions	29,300		29,300
At 31 January 2026	29,300		29,300
Accumulated depreciation
At 24 January 2025	0		0
Charge for the financial period	6,104		6,104
At 31 January 2026	6,104		6,104
Net book value
At 31 January 2026	23,196		23,196

4. Debtors

	31.01.2026
	£
Other debtors	13,988

5. Creditors: amounts falling due within one year

	31.01.2026
	£
Trade creditors	7,459
Corporation tax	7,716
Other taxation and social security	10,803
Other creditors	2,854
	28,832

6. Called-up share capital

	31.01.2026
	£
Allotted, called-up and fully-paid
2 Ordinary shares of £ 1.00 each	2

7. Related party transactions

Transactions with the entity's directors

	31.01.2026
	£
Directors Loan Account	10,040

Interest has been charged on the overdrawn directors loan account as per applicable HMRC rates.