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REGISTERED NUMBER: 12446944 (England and Wales)














Unaudited Financial Statements

for the Period 1 March 2022 to 31 July 2023

for

PANTIAUAU LTD

PANTIAUAU LTD (REGISTERED NUMBER: 12446944)






Contents of the Financial Statements
FOR THE PERIOD 1 MARCH 2022 TO 31 JULY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 7

PANTIAUAU LTD

Company Information
FOR THE PERIOD 1 MARCH 2022 TO 31 JULY 2023







DIRECTORS: A John
Dr N E John





REGISTERED OFFICE: Tircelyn
Pantmawr Road
Cardiff
CF14 7TB





REGISTERED NUMBER: 12446944 (England and Wales)





ACCOUNTANTS: Hayvenhursts
Fairway House
Links Business Park
St Mellons
Cardiff
CF3 0LT

PANTIAUAU LTD (REGISTERED NUMBER: 12446944)

Balance Sheet
31 JULY 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 4 24,000 24,000
Tangible assets 5 68,585 4,264
92,585 28,264

CURRENT ASSETS
Debtors 6 42,660 41,653
Investments 7 191,500 65,700
Cash at bank 40,108 42,169
274,268 149,522
CREDITORS
Amounts falling due within one year 8 (48,534 ) (45,455 )
NET CURRENT ASSETS 225,734 104,067
TOTAL ASSETS LESS CURRENT
LIABILITIES

318,319

132,331

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 318,219 132,231
318,319 132,331

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 2023 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.

PANTIAUAU LTD (REGISTERED NUMBER: 12446944)

Balance Sheet - continued
31 JULY 2023


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 20 October 2023 and were signed on its behalf by:





A John - Director


PANTIAUAU LTD (REGISTERED NUMBER: 12446944)

Notes to the Financial Statements
FOR THE PERIOD 1 MARCH 2022 TO 31 JULY 2023

1. STATUTORY INFORMATION

Pantiauau Ltd 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. 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.

Significant judgements and estimates
The financial statements are prepared under the going concern basis. The directors believe this is appropriate as they believe that the company has the necessary resources at its disposal to meet its liabilities as they fall due.

The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for a period of 12 months from the date of approval of these financial statements.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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

Taxation
Taxation for the period 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.


PANTIAUAU LTD (REGISTERED NUMBER: 12446944)

Notes to the Financial Statements - continued
FOR THE PERIOD 1 MARCH 2022 TO 31 JULY 2023

2. ACCOUNTING POLICIES - continued
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 period 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 5 (2022 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 March 2022
and 31 July 2023 24,000
NET BOOK VALUE
At 31 July 2023 24,000
At 28 February 2022 24,000

PANTIAUAU LTD (REGISTERED NUMBER: 12446944)

Notes to the Financial Statements - continued
FOR THE PERIOD 1 MARCH 2022 TO 31 JULY 2023

5. TANGIBLE FIXED ASSETS
Plant and
machiner
etc
£   
COST
At 1 March 2022 6,286
Additions 66,256
At 31 July 2023 72,542
DEPRECIATION
At 1 March 2022 2,022
Charge for period 1,935
At 31 July 2023 3,957
NET BOOK VALUE
At 31 July 2023 68,585
At 28 February 2022 4,264

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 20,881 23,385
Amounts owed by associates 21,779 18,268
42,660 41,653

7. CURRENT ASSET INVESTMENTS
2023 2022
£    £   
Unlisted investments 191,500 65,700

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 1 -
Taxation and social security 43,664 27,922
Other creditors 4,869 17,533
48,534 45,455

9. ULTIMATE CONTROLLING PARTY

The ultimate controlling parties of the business at the year end are Mr A. John and Dr N. John.

Chartered Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Pantiauau Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Pantiauau Ltd for the period ended 31 July 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Pantiauau Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Pantiauau Ltd and state those matters that we have agreed to state to the Board of Directors of Pantiauau Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pantiauau Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Pantiauau Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Pantiauau Ltd. You consider that Pantiauau Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Pantiauau Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Hayvenhursts
Fairway House
Links Business Park
St Mellons
Cardiff
CF3 0LT


24 October 2023