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2021-05-28 2022-05-31 13425994 frs-bus:HighestPaidDirector 2021-05-28 2022-05-31 13425994 frs-bus:PrivateLimitedCompanyLtd 2021-05-28 2022-05-31 13425994 frs-bus:CompanyLimitedByGuarantee 2021-05-28 2022-05-31 13425994 frs-bus:LimitedLiabilityPartnershipLLP 2021-05-28 2022-05-31 13425994 frs-bus:LimitedLiabilityPartnershipsSORP 2021-05-28 2022-05-31 13425994 frs-bus:FullAccounts 2021-05-28 2022-05-31 13425994 frs-bus:FilletedAccounts 2021-05-28 2022-05-31 13425994 frs-bus:AbridgedAccounts 2021-05-28 2022-05-31 13425994 frs-bus:FRS102 2021-05-28 2022-05-31 13425994 frs-bus:MediumEntities 2021-05-28 2022-05-31 13425994 frs-bus:SmallEntities 2021-05-28 2022-05-31 13425994 frs-bus:EntityHasNeverTraded 2021-05-28 2022-05-31 13425994 frs-bus:EntityNoLongerTradingButTradedInPast 2021-05-28 2022-05-31 13425994 frs-bus:Audited 2021-05-28 2022-05-31 13425994 frs-bus:AuditExempt-NoAccountantsReport 2021-05-28 2022-05-31 13425994 frs-bus:AuditExemptWithAccountantsReport 2021-05-28 2022-05-31 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2022-05-31 13425994 frs-bus:OrdinaryShareClass4 2021-05-28 2022-05-31 13425994 frs-bus:OrdinaryShareClass4 2021-05-27 13425994 frs-bus:OrdinaryShareClass4 2022-05-31 13425994 frs-bus:OrdinaryShareClass5 2021-05-28 2022-05-31 13425994 frs-bus:OrdinaryShareClass5 2021-05-27 13425994 frs-bus:OrdinaryShareClass5 2022-05-31 13425994 frs-bus:PreferenceShareClass1 2021-05-28 2022-05-31 13425994 frs-bus:PreferenceShareClass1 2021-05-27 13425994 frs-bus:PreferenceShareClass1 2022-05-31 13425994 frs-bus:PreferenceShareClass2 2021-05-28 2022-05-31 13425994 frs-bus:PreferenceShareClass2 2021-05-27 13425994 frs-bus:PreferenceShareClass2 2022-05-31 13425994 frs-bus:PreferenceShareClass3 2021-05-28 2022-05-31 13425994 frs-bus:PreferenceShareClass3 2021-05-27 13425994 frs-bus:PreferenceShareClass3 2022-05-31 13425994 frs-bus:PreferenceShareClass4 2021-05-28 2022-05-31 13425994 frs-bus:PreferenceShareClass4 2021-05-27 13425994 frs-bus:PreferenceShareClass4 2022-05-31 13425994 frs-bus:PreferenceShareClass5 2021-05-28 2022-05-31 13425994 frs-bus:PreferenceShareClass5 2021-05-27 13425994 frs-bus:PreferenceShareClass5 2022-05-31 13425994 1 2021-05-28 2022-05-31 13425994 1 2022-05-31 13425994 1 2021-05-28 2022-05-31 13425994 frs-core:LeasedAssets 2021-05-28 2022-05-31 13425994 frs-core:OwnedAssets 2021-05-28 2022-05-31 13425994 frs-core:CurrencyRisk 2021-05-28 2022-05-31 13425994 frs-core:MarketRisk 2021-05-28 2022-05-31 13425994 frs-core:InterestRateRisk 2021-05-28 2022-05-31 13425994 frs-core:DeferredTaxation 2021-05-28 2022-05-31 13425994 frs-core:DeferredTaxation 2021-05-27 13425994 frs-core:DeferredTaxation 2022-05-31 13425994 frs-core:OtherProvisionsContingentLiabilities 2021-05-28 2022-05-31 13425994 frs-core:OtherProvisionsContingentLiabilities 2021-05-27 13425994 frs-core:OtherProvisionsContingentLiabilities 2022-05-31 13425994 frs-core:ProvisionsDeferredTax 2022-05-31 13425994 frs-core:OtherDeferredTax 2022-05-31 13425994 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frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments 2022-05-31 13425994 frs-core:OtherIncreaseDecreaseInInvestments 2022-05-31 13425994 frs-core:CostValuation 2022-05-31 13425994 frs-core:ProvisionsForImpairmentInvestments 2021-05-27 13425994 frs-core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2022-05-31 13425994 frs-core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2022-05-31 13425994 frs-core:ImpairmentLossProvisionsForImpairmentInvestments 2022-05-31 13425994 frs-core:ImpairmentReversalProvisionsForImpairmentInvestments 2022-05-31 13425994 frs-core:FurtherSpecificIncreaseDecreaseInProvisionsForImpairmentInvestments1ComponentCorrespondingTotal 2022-05-31 13425994 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-05-31 13425994 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2022-05-31 13425994 frs-core:ProvisionsForImpairmentInvestments 2022-05-31 13425994 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2022-05-31 13425994 dpl-frs:DistributionCosts dpl-frs:Item6 2021-05-28 2022-05-31 13425994 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-05-28 2022-05-31 13425994 dpl-frs:Item7 2021-05-28 2022-05-31 13425994 dpl-frs:Item7 2021-05-27 13425994 dpl-frs:Item7 2022-05-31 13425994 dpl-frs:CostSales dpl-frs:Item7 2021-05-28 2022-05-31 13425994 dpl-frs:CostSales dpl-frs:Item7 2021-05-27 13425994 dpl-frs:CostSales dpl-frs:Item7 2022-05-31 13425994 dpl-frs:DistributionCosts dpl-frs:Item7 2021-05-28 2022-05-31 13425994 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-05-28 2022-05-31 13425994 dpl-frs:Item8 2021-05-28 2022-05-31 13425994 dpl-frs:Item8 2021-05-27 13425994 dpl-frs:Item8 2022-05-31 13425994 dpl-frs:CostSales dpl-frs:Item8 2021-05-28 2022-05-31 13425994 dpl-frs:CostSales dpl-frs:Item8 2021-05-27 13425994 dpl-frs:CostSales dpl-frs:Item8 2022-05-31 13425994 dpl-frs:DistributionCosts dpl-frs:Item8 2021-05-28 2022-05-31 13425994 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-05-28 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Registered number: 13425994
Panther Capital Ltd
Unaudited Financial Statements
For The Year Ended 31 May 2023
DRP Partners Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 13425994
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 130,664 -
130,664 -
CURRENT ASSETS
Cash at bank and in hand 216 100
216 100
Creditors: Amounts Falling Due Within One Year 5 (37,980 ) -
NET CURRENT ASSETS (LIABILITIES) (37,764 ) 100
TOTAL ASSETS LESS CURRENT LIABILITIES 92,900 100
Creditors: Amounts Falling Due After More Than One Year 6 (95,009 ) -
NET (LIABILITIES)/ASSETS (2,109 ) 100
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (2,209 ) -
SHAREHOLDERS' FUNDS (2,109) 100
Page 1
Page 2
For the year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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
Mr Israr Hussain
Director
15/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Panther Capital Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13425994 . The registered office is 18 Graham Gardens, Luton, Bedfordshire, LU3 1NQ.
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. Significant judgements and estimations
In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period or in the period of the revision and future periods where the revision affects both current and future periods.
There are no significant judgements or estimates involved in the preparation of the financial statements.
2.3. 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.
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Financial Instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.
Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.
2.6. Cash and cash equivalents
Cash and cash equivalents in the statement of financial position comprise cash at banks and in hand, short term deposits with an original maturity date of one month. Cash equivalents are defined as short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: )
- -
Page 3
Page 4
4. Investment Property
2023
£
Fair Value
As at 1 June 2022 -
Additions 130,664
As at 31 May 2023 130,664
If investment property had been accounted for under historical cost accounting rules, the amounts would be:
2023 2022
£ £
Cost 130,664 -
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other creditors 37,980 -
37,980 -
6. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 95,009 -
95,009 -
7. Secured Creditors
Of the creditors the following amounts are secured.
The bank loan is secured by way of fixed and floating charge on the property and other assets of the company and contains a negative pledge.
2023 2022
£ £
Bank loans and overdrafts 95,009 -
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
9. Related Party Transactions
Included in other creditors is an amount of £37,500 owed to the director. The amount is interest free and repayable on demand.
Page 4