Pentos Consulting Limited - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: 09576861 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2022

for

Pentos Consulting Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

C D Haden

Mrs D Haden

SECRETARY:

Mrs D Haden

REGISTERED OFFICE:

18 Croftdown Court

Abbey Road

Malvern

Worcestershire

WR14 3HZ

REGISTERED NUMBER:

09576861 (England and Wales)

FIXED ASSETS

Tangible assets

4

816

513

CURRENT ASSETS

Debtors

5

3,872

11,122

Cash at bank

49,637

49,425

53,509

60,547

CREDITORS

Amounts falling due within one year

6

12,052

11,750

NET CURRENT ASSETS

41,457

48,797

TOTAL ASSETS LESS CURRENT LIABILITIES

42,273

49,310

PROVISIONS FOR LIABILITIES

155

97

NET ASSETS

42,118

49,213

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

42,018

49,113

SHAREHOLDERS' FUNDS

42,118

49,213

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2022 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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

The financial statements were approved by the Board of Directors and authorised for issue on 19 December 2022 and were signed on its behalf by:

C D Haden - Director

Mrs D Haden - Director

1.	STATUTORY INFORMATION

Pentos Consulting 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

50% on cost and 33% on cost

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2021 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2021

4,693

Additions

1,135

Disposals

(1,307

)

At 31 March 2022

4,521

DEPRECIATION

At 1 April 2021

4,180

Charge for year

832

Eliminated on disposal

(1,307

)

At 31 March 2022

3,705

NET BOOK VALUE

At 31 March 2022

816

At 31 March 2021

513

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.22

31.3.21

£

£

Trade debtors

-

9,910

Other debtors

3,872

1,212

3,872

11,122

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.22

31.3.21

£

£

Trade creditors

749

2,473

Taxation and social security

6,071

6,938

Other creditors

5,232

2,339

12,052

11,750

7.	RELATED PARTY DISCLOSURES