| Penta Building Developments Limited |
| Registered Number:03685750 |
For the year ended 30 May 2025
England and Wales
Unaudited Financial Statements
For the year ended 30 May 2025
Penta Building Developments Limited
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
Penta Building Developments Limited
Statement of Financial Position
2024
2025
| Property, plant and equipment |
2,533
758
2
2,533
758
12,406
4,000
3
| Trade and other receivables |
266,906
260,439
4
16,169
| Cash and cash equivalents |
17,418
281,857
295,481
| Trade and other payables: amounts falling due within one |
| year |
(226,212)
(210,426)
5
69,269
71,431
Net current assets
| Total assets less current liabilities |
73,964
70,027
73,964
Net assets
70,027
1,000
1,000
72,964
69,027
73,964
70,027
Shareholders' funds
| For the year ended 30 May 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 of its financial statements for the year ended 30 May 2025 in accordance with Section 476 of the Companies Act 2006 |
| The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section |
| 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. |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
| These financial statements were approved and authorised for issue by the Board on 12 November 2025 and were signed by: |
| The notes form part of these financial statements |
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For the year ended 30 May 2025
Penta Building Developments Limited
Notes to the Financial Statements
Statutory Information
| Penta Building Developments Limited is a private limited company, limited by shares, domiciled in England and Wales, |
| registration number 03685750. |
9 Laund Croft
Huddersfield
HD3 3XT
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial |
| Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the |
| Companies Act 2006. The financial statements have been prepared under the historical costs convention as |
| modified by the revaluation of certain assets. |
Property, plant and equipment
| Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: |
Computer equipment
Plant and Machinery
| 2. Property, plant and equipment |
864
178
686
2,032
2,032
-
686
2,210
2,896
| Provision for depreciation and impairment |
106
37
69
Charge for year
257
164
93
363
201
162
524
2,009
2,533
617
141
758
2024
2025
4,000
12,406
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For the year ended 30 May 2025
Penta Building Developments Limited
Notes to the Financial Statements Continued
| 4. Trade and other receivables |
2024
2025
1,000
-
259,439
266,906
266,906
260,439
| 5. Trade and other payables: amounts falling due within one year |
2024
2025
692
-
| Taxation and social security |
537
114
209,197
226,098
210,426
226,212
| 6. Average number of persons employed |
During the year the average number of employees was 1 (2024 : 1)
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