REGISTERED NUMBER: 04609256 (England and Wales)

ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

PANTELLI ASSOCIATES LIMITED

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Andrew Morton

REGISTERED OFFICE:

c/o Michael Filiou Ltd

Salisbury House

81 High Street

Potters Bar

Hertfordshire

EN6 5AS

REGISTERED NUMBER:

04609256 (England and Wales)

ACCOUNTANTS:

Michael Filiou Ltd

Chartered Certified Accountants

www.michaelfiliou.com

Salisbury House

81 High Street

Potters Bar

Hertfordshire

EN6 5AS

FIXED ASSETS

Tangible assets

5

4,809

2,987

CURRENT ASSETS

Debtors

319,117

355,788

Cash at bank and in hand

113,923

134,458

433,040

490,246

CREDITORS

Amounts falling due within one year

144,161

195,679

NET CURRENT ASSETS

288,879

294,567

TOTAL ASSETS LESS CURRENT LIABILITIES

293,688

297,554

CREDITORS

Amounts falling due after more than one year

1,921

13,421

NET ASSETS

291,767

284,133

CAPITAL AND RESERVES

Called up share capital

6

5,000

5,000

Retained earnings

286,767

279,133

SHAREHOLDERS' FUNDS

291,767

284,133

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Statement of Financial Position for the year ended 31 January 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 October 2026 and were signed by:

Mr Andrew Morton - Director

1.	STATUTORY INFORMATION

Pantelli Associates Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from services is recognised by reference to the stage of completion of each engagement at the reporting date.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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 statement of financial position date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2025 - 7 ) .

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 February 2025

26,134

Additions

2,892

At 31 January 2026

29,026

DEPRECIATION

At 1 February 2025

23,147

Charge for year

1,070

At 31 January 2026

24,217

NET BOOK VALUE

At 31 January 2026

4,809

At 31 January 2025

2,987

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

5,000

Ordinary

£1

5,000

5,000

7.	ULTIMATE CONTROLLING PARTY

The controlling party is Pantelli Group Ltd.

The company’s immediate parent undertaking is Pantelli Group Ltd, a company registered in England and Wales, whose registered office is C/O Michael Filiou Ltd, Salisbury House, 81 High Street, Potters Bar, Hertfordshire, EN6 5AS.

The ultimate controlling party is Mr Andrew Morton, by virtue of his controlling interest in Pantelli Group Ltd.