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Registered number: 16057248
Pterons Ltd
Unaudited Financial Statements
For the Period 4 November 2024 to 31 December 2025
Wizz Accounting Ltd
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 16057248
31 December 2025
Notes £ £
CURRENT ASSETS
Debtors 4 847
Cash at bank and in hand 2,701
3,548
Creditors: Amounts Falling Due Within One Year 5 (492 )
NET CURRENT ASSETS (LIABILITIES) 3,056
TOTAL ASSETS LESS CURRENT LIABILITIES 3,056
Creditors: Amounts Falling Due After More Than One Year 6 (3,750 )
NET LIABILITIES (694 )
CAPITAL AND RESERVES
Called up share capital 7 500
Profit and Loss Account (1,194 )
SHAREHOLDERS' FUNDS (694)
For the period 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
Jeremy Frantz
Director
24 October 2026
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Pterons Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16057248 . The registered office is 128 City Road, London, EC1V 2NX.
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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL
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4. Debtors
31 December 2025
£
Due within one year
Other debtors 134
Due after more than one year
Other debtors 713
847
5. Creditors: Amounts Falling Due Within One Year
31 December 2025
£
Other creditors 492
Page 2
Page 3
6. Creditors: Amounts Falling Due After More Than One Year
31 December 2025
£
Other creditors 3,750
7. Share Capital
31 December 2025
£
Called Up Share Capital not Paid 25
Called Up Share Capital has been paid up 475
Amount of Allotted, Called Up Share Capital 500
8. Related Party Transactions
The following balances were related to companies in which Mr Jeremy Frantz is also a director and shareholder.
Payable to Planartech UK Limited (Company number: 09545748) for £3,750
Payable from PTUK Systems Ltd (Company number: 16215129) for £713.
Page 3