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Registered number: 03759250
Panthera Limited
Unaudited Financial Statements
For The Year Ended 30 April 2024
Panthera Limited
Chartered Management Accountants
The Manor
Main Street
Grove
Oxfordshire
OX12 7JJ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 03759250
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 17,509 22,509
Tangible Assets 5 42,293 94,986
59,802 117,495
CURRENT ASSETS
Stocks 6 64,916 -
Debtors 7 138,498 91,168
Cash at bank and in hand 1,216 782
204,630 91,950
Creditors: Amounts Falling Due Within One Year 8 (198,355 ) (133,907 )
NET CURRENT ASSETS (LIABILITIES) 6,275 (41,957 )
TOTAL ASSETS LESS CURRENT LIABILITIES 66,077 75,538
Creditors: Amounts Falling Due After More Than One Year 9 (64,877 ) (91,658 )
NET ASSETS/(LIABILITIES) 1,200 (16,120 )
CAPITAL AND RESERVES
Called up share capital 11 10 10
Profit and Loss Account 1,190 (16,130 )
SHAREHOLDERS' FUNDS 1,200 (16,120)
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For the year ending 30 April 2024 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
Mrs Victoria Wagg
Director
22/10/2024
The notes on pages 3 to 6 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Panthera Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03759250 . The registered office is The Manor, Main Street, Grove, Wantage, Oxon, OX12 7JJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 33.33% straight line
Plant & Machinery 25% straight line
Motor Vehicles 20% reducing balance
Fixtures & Fittings 25% straight line
Computer Equipment 25% straight line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 12 11
Sales, marketing and distribution 1 -
13 11
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4. Intangible Assets
Goodwill
£
Cost
As at 1 May 2023 50,000
As at 30 April 2024 50,000
Amortisation
As at 1 May 2023 27,491
Provided during the period 5,000
As at 30 April 2024 32,491
Net Book Value
As at 30 April 2024 17,509
As at 1 May 2023 22,509
5. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 May 2023 147,339 8,350 12,354 168,043
Additions - 481 857 1,338
Disposals (79,839 ) - - (79,839 )
As at 30 April 2024 67,500 8,831 13,211 89,542
Depreciation
As at 1 May 2023 56,894 7,119 9,044 73,057
Provided during the period 2,919 570 1,775 5,264
Disposals (31,072 ) - - (31,072 )
As at 30 April 2024 28,741 7,689 10,819 47,249
Net Book Value
As at 30 April 2024 38,759 1,142 2,392 42,293
As at 1 May 2023 90,445 1,231 3,310 94,986
6. Stocks
2024 2023
£ £
Work in progress 64,916 -
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7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 44,110 53,358
Prepayments and accrued income 83,869 19,656
Other debtors 928 -
Directors' loan accounts - 8,663
Amounts owed by associates 9,591 9,491
138,498 91,168
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - 34,865
Trade creditors 7,209 14,257
Bank loans and overdrafts 47,084 40,802
Other taxes and social security 16,941 11,116
VAT 54,103 29,194
Net wages 500 3,112
Other creditors 1,723 661
Accruals and deferred income 64,916 -
Directors' loan accounts 5,879 -
Amounts owed to associates - (100 )
198,355 133,907
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 64,877 91,658
10. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Not later than one year - 34,865
Later than one year and not later than five years - -
- 34,865
- 34,865
11. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 10 10
12. Dividends
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13. Controlling Party
The company's controlling party is Victoria Wagg by virtue of her ownership of 90% of the issued share capital in the company.
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