01 July 2022 30 June 2023 No principle activity is included 05585351 2022-07-01 05585351 2023-06-30 05585351 2022-07-01 2023-06-30 05585351 2022-06-30 05585351 2021-07-01 2022-06-30 05585351 uk-core:WithinOneYear 2023-06-30 05585351 uk-core:WithinOneYear 2022-06-30 05585351 uk-core:ShareCapital 2023-06-30 05585351 uk-core:ShareCapital 2022-06-30 05585351 uk-core:RetainedEarningsAccumulatedLosses 2023-06-30 05585351 uk-core:RetainedEarningsAccumulatedLosses 2022-06-30 05585351 uk-bus:RegisteredOffice 2022-07-01 2023-06-30 05585351 uk-curr:PoundSterling 2022-07-01 2023-06-30 05585351 uk-core:PlantMachinery 2022-07-01 2023-06-30 05585351 uk-core:Vehicles 2022-07-01 2023-06-30 05585351 uk-core:FurnitureFittings 2022-07-01 2023-06-30 05585351 uk-core:OfficeEquipment 2022-07-01 2023-06-30 05585351 uk-bus:FRS102 2022-07-01 2023-06-30 05585351 uk-bus:FullAccounts 2022-07-01 2023-06-30 05585351 uk-bus:AuditExempt-NoAccountantsReport 2022-07-01 2023-06-30 05585351 uk-bus:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 iso4217:GBP xbrli:pure
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
  PANTHEON CATERING EQUIPMENT LTD
   
   
   
  UNAUDITED FINANCIAL STATEMENTS
   
   
  FOR THE YEAR ENDED 30 JUNE 2023
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
  PANTHEON CATERING EQUIPMENT LTD
  Company registered number: 05585351
  ABRIDGED STATEMENT OF FINANCIAL POSITION AT 30 June 2023
           
           
           
    Note 2023 2022
      £ £ £
  FIXED ASSETS
  Property, plant and equipment 3 4,152 5,490
  CURRENT ASSETS    
  Inventories   218,060 203,840
  Debtors 4 49,395 48,442
  Cash at bank and in hand   64,997 52,132
      332,452 304,414
  CREDITORS: Amounts falling due within one year 5 176,377 170,392
  NET CURRENT ASSETS   156,075 134,022
  TOTAL ASSETS LESS CURRENT LIABILITIES   160,227 139,512
           
  PROVISIONS FOR LIABILITIES   (611) (826)
  NET ASSETS   £159,616 £138,686
       
  CAPITAL AND RESERVES
  Called up share capital   100 100
  Retained earnings   159,516 138,586
  SHAREHOLDERS' FUNDS   £159,616 £138,686
       
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
  PANTHEON CATERING EQUIPMENT LTD
  Company registered number: 05585351
  ABRIDGED STATEMENT OF FINANCIAL POSITION AT 30 June 2023 (CONT.)
           
           
           
       
       
  In approving these financial statements as directors of the company we hereby confirm the following:
       
  For the year in question the company was entitled to exemption 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 June 2023 in accordance with section 476 of the Companies Act 2006.
       
  The directors acknowledge their responsibilities for: 1) ensuring that the company keeps proper accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and 2) preparing financial statements that give a true and fair view of the state of affairs of the company at at the end of each financial year and of its profit or loss for the 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 the financial statements, so far as they are applicable to the company.
 
 
       
  These financial statements have been prepared in accordance with the provisions of the Companies Act 2006 relating to small companies
       
  All the members have consented to the preparation of an abridged Statement of Financial Position for the year ended 30 June 2023 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 and authorised for issue by the board of directors on 04 August 2023
 
  Signed on behalf of the board of directors
 
 
       
  N Pendlebury, Director
       
       
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
   
  PANTHEON CATERING EQUIPMENT LTD
  NOTES TO THE ACCOUNTS
  FOR THE YEAR ENDED 30 JUNE 2023
       
 
1. SIGNIFICANT ACCOUNTING POLICIES
       
1a. Statement of compliance
         
  Pantheon Catering Equipment Ltd is a private company limited by shares incorporated in England.
         
  Registered office:
  74 St Georges Road, Bolton, Lancashire, BL1 2DD
         
1b. Basis of accounting
         
  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 cost convention. The presentation currency is £ sterling.
         
1c. Revenue recognition
         
  Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
         
1d. Taxation
         
  Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
         
 
         
 
       
1e. Property, plant and equipment
       
  Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life.
       
  Plant and machinery Reducing balance 25%  
  Vehicles Reducing balance 25%  
  Fixtures and fittings Reducing balance 15%  
  Equipment Reducing balance 15%  
         
1f. Inventories
         
  Stocks are stated at the lower of cost and net realisable value. Cost includes all costs incurred in bringing each product to its present location and condition.
         
   
   
   
   
  PANTHEON CATERING EQUIPMENT LTD
  NOTES TO THE ACCOUNTS (CONT.)
  FOR THE YEAR ENDED 30 JUNE 2023
       
 
1. SIGNIFICANT ACCOUNTING POLICIES (CONT.)
         
1g. Employee benefits
         
  The obligations for contributions to defined contribution scheme are recognised as an expense as incurred. The assets of the scheme are held separately from those of the Company in an independent administered fund.
         
       
       
2. DIRECTORS AND EMPLOYEES
       
  The average weekly number of employees during the year were as follows:
    2023 2022
    No. No.
  Persons employed, including directors 3 3
    3 3
   
         
3. FIXED ASSETS
    Intangible Property Total
    Assets plant &  
      equipment  
    £ £ £
  Cost or valuation
  At 1 July 2022 1,000 23,725 24,725
  At 30 June 2023 1,000 23,725 24,725
   
  Provision for depreciation,
  amortisation and impairment
  At 1 July 2022 1,000 18,235 19,235
  For the year - 1,338 1,338
  At 30 June 2023 1,000 19,573 20,573
   
  Net Book Value
         
  At 30 June 2023 - 4,152 4,152
  At 30 June 2022 - 5,490 5,490
   
       
       
4. DEBTORS 2023 2022
    £ £
  Trade debtors 24,899 26,390
  Social security and other taxes - 322
  Other debtors 24,496 21,730
    £49,395 £48,442
   
   
   
   
   
   
   
  PANTHEON CATERING EQUIPMENT LTD
  NOTES TO THE ACCOUNTS (CONT.)
  FOR THE YEAR ENDED 30 JUNE 2023
       
       
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
    2023 2022
    £ £
  Trade creditors 2,745 7,103
  Amounts owed to group undertakings 150,788 150,788
  Corporation tax 5,468 7,135
  Other taxes and social security 14,056 2,036
  Accruals and deferred income 3,320 3,330
    £176,377 £170,392
   
       
       
6. RELATED PARTY TRANSACTIONS
       
  The company is a wholly owned subsidiary of Monarch Northern Holdings Limited. The registered office of Monarch Northern Holdings Limited is 74 St George's Road, Bolton, Lancashire, BL1 2DD.
       
  In accordance with FRS102, Section 33 'Related Party Transactions', transactions with other group undertakings owned 100% within the group have not been disclosed in these financial statements.