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REGISTERED NUMBER: 12265276 (England and Wales)















Strategic Report, Report of the Directors and

Financial Statements for the Year Ended 30 September 2023

for

Panther Software Limited

Panther Software Limited (Registered number: 12265276)






Contents of the Financial Statements
for the Year Ended 30 September 2023




Page

Company Information 1

Strategic Report 2

Report of the Directors 4

Report of the Independent Auditors 6

Income Statement 10

Other Comprehensive Income 11

Balance Sheet 12

Statement of Changes in Equity 13

Cash Flow Statement 14

Notes to the Cash Flow Statement 15

Notes to the Financial Statements 16


Panther Software Limited

Company Information
for the Year Ended 30 September 2023







DIRECTORS: C Coyle
Ms A Coyle
C J Curd
P Groves





REGISTERED OFFICE: 71-75 Shelton Street
London
WC2H 9JQ





REGISTERED NUMBER: 12265276 (England and Wales)





AUDITORS: Evolve Accounting and Tax Solutions Limited
Statutory Auditors
2nd Floor Congress House
14 Lyon Road
Harrow
Middlesex
HA1 2EN

Panther Software Limited (Registered number: 12265276)

Strategic Report
for the Year Ended 30 September 2023

The directors present their strategic report for the year ended 30 September 2023.

The Board aims to present a balanced and comprehensive review of the development and performance of the Company's business during the period and its position at the period end. The review is consistent with the size and nature of the business and is written in the context of the risks and uncertainties that the Company faces.

REVIEW OF BUSINESS
The Board considers that the Company has had a successful period of trading, showing an increase in turnover, gross profit, and profitability.

The Board monitors the Company's performance through the use of a variety of measurements, both financial and non-financial in order to maintain effective control over the business. The most important of these are known as key performance indicators (KPIs).

The main financial KPIs that the company monitors are Total Revenues, Recurring Revenues, Non-recurring revenues and operating profit.


2023 2022 2021

Turnover £574,028 £220,921 £110,926

Turnover movement £353,107 £109,995 £57,179

Profit before tax % 60% 44% 66%

In addition, the management monitors order levels and employee numbers as well as performance against budget.

The turnover of the Company increased by 159.83% year on year, amounting to £574,028 (2022: 99.16% to £220,921).

The Company's focus is to deliver market leading technology solutions and services to recruitment, staffing as well as corporate talent acquisition teams around the world.


Panther Software Limited (Registered number: 12265276)

Strategic Report
for the Year Ended 30 September 2023

PRINCIPAL RISKS AND UNCERTAINTIES
The Board takes a conservative approach to risk and financial stability leaving investment in the business to allow the business to expand, develop the product and grow.

The Company's maximum exposure to credit risk in relation to financial assets is represented by trade and other receivables.

The Company's policy on liquidity risk is to ensure that sufficient cash is available to fund ongoing operations and product development. The Company principally funds its operations through a combination of retained earnings to meet future working capital requirements.

The Company has policies in place to mitigate the potential impact of these financial risks including, but not limited to the following:

- Where appropriate, credit checks are made prior to the appointment of a new customer, and these are reviewed on a periodic basis together with ongoing checks in respect of existing customers. Weekly reviews of the debtor ledger are carried out with the finance and sales teams and action initiated, as appropriate, to collect any overdue amounts, thus ensuring that the Company's strong liquidity position is sustained.

- The Company has considerable financial resources together with long-term contracts with several customers. Consequently, the directors believe that the Company is well placed to manage its business risk successfully.

It is not considered necessary for an understanding of the development, performance, or position of the Company's business to comment here on environmental matters, the entity's employees or social, community and human rights issues. However, the Company is very much aware and respectful of such matters and takes them in to account when planning and implementing business policy and procedures.

SECTION 172(1) STATEMENT
As a Board we take seriously our roles and responsibilities and as such we have regular monthly board meetings where we discuss all areas of the business. The Board focuses on the strategic direction of the Company in order to maximise our return on capital to ensure the long-term ability of the Company to provide the best services to our clients, maintain a well reimbursed workforce with the potential to hire extra staff if growth materialises, and support our local community by hiring locally where possible.

ON BEHALF OF THE BOARD:





P Groves - Director


28 October 2024

Panther Software Limited (Registered number: 12265276)

Report of the Directors
for the Year Ended 30 September 2023

The directors present their report with the financial statements of the company for the year ended 30 September 2023.

PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of the provision of shift management software for the recruitment sector.

DIVIDENDS
No interim dividend was paid during the year. The directors recommend a final dividend of 1601.29 per share.

The total distribution of dividends for the year ended 30 September 2023 will be £ 160,129 .

DIRECTORS
The directors shown below have held office during the whole of the period from 1 October 2022 to the date of this report.

C Coyle
Ms A Coyle
C J Curd

Other changes in directors holding office are as follows:

C Walsh - resigned 3 November 2022
P Groves - appointed 1 December 2022

STATEMENT OF DIRECTORS' RESPONSIBILITIES
The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

-select suitable accounting policies and then apply them consistently;
-make judgements and accounting estimates that are reasonable and prudent;
-state whether applicable accounting standards have been followed, subject to any material departures disclosed and
explained in the financial statements;
-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS
So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

Panther Software Limited (Registered number: 12265276)

Report of the Directors
for the Year Ended 30 September 2023


AUDITORS
The auditors, Evolve Accounting and Tax Solutions Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:





P Groves - Director


28 October 2024

Report of the Independent Auditors to the Members of
Panther Software Limited

Opinion
We have audited the financial statements of Panther Software Limited (the 'company') for the year ended 30 September 2023 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity, Cash Flow Statement and Notes to the Cash Flow Statement, Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:
-give a true and fair view of the state of the company's affairs as at 30 September 2023 and of its profit for the year then ended;
-have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information
The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Report of the Independent Auditors to the Members of
Panther Software Limited


Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of directors' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit.

Responsibilities of directors
As explained more fully in the Statement of Directors' Responsibilities set out on page four, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Report of the Independent Auditors to the Members of
Panther Software Limited


Auditors' responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Identifying and responding to risks of material misstatement due to fraud

To identify risks of material misstatement due to fraud ('fraud risks') we assessed events and conditions that could indicate an incentive or pressure to commit fraud or provide an opportunity to commit fraud.

Our risk assessment procedures included:

- Enquiring of directors and inspection of policy documentation at the company's high level policies and procedures to prevent and detect fraud including the company's channel for whistle blowing as well as whether they have knowledge of any actual or alleged fraud.
- Reading board minutes
- Considering remuneration incentive schemes and performance targets
- Using analytical procedures to identify any unusual or unexpected relationships

We communicated identified fraud risks throughout the audit team and remained alert to any indications of fraud throughout the audit.

As required by auditing standards, and taking into account possible pressures to meet profit targets, we performed procedures to address the risk of management override of controls, in particular the risk that management may be in a position to make inappropriate accounting entries.

We did not identify any additional fraud risks.

We performed procedures including identifying journal entries and other adjustments to test based on risk criteria and comparing the identified entries to supporting documentation. These included unusual journals posted to cash and borrowing accounts.

Identifying and responding to risks of material misstatement due to non compliance with laws and regulations.

We identified areas of laws and regulations that could be reasonably expected to have a material effect on the financial statements from more general commercial sector experience and through discussion with the directors and other management (as required by auditing standards) and from inspection of the company's regulatory and legal correspondence and discussed with the directors and other management for policies and procedures regarding compliance with laws and regulations.

We communicated identified laws and regulations throughout our audit team and remained alert to any indications of noncompliance throughout the audit.

The potential effect of these laws and regulations on the financial statements varies considerably.

The company is subject to laws and regulations that directly affect the financial statements including financial reporting legislation (including related parties legislation), distributable profits legislation and taxation legislation and we assessed the extent of compliance with these laws and regulations as part of our procedures on the related financial statement items.

Whilst the company is subject to many other laws and regulations, we did not identify any others where the consequences of non compliance alone could have a material effect on amounts or disclosures in their financial statements.

Report of the Independent Auditors to the Members of
Panther Software Limited


Context of the ability of the audit to detect fraud or breaches of law or regulation

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we may have properly planned and performed our audit in accordance with auditing standards. For example, the further removed non compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it.

In addition, as with any audit, there remained a higher risk of non detection of fraud, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. Our audit procedures are designed to detect material misstatement. We are not responsible for preventing noncompliance or fraud and cannot be expected to detect noncompliance with all laws and regulations.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.




Paul O'Rourke FCA (Senior Statutory Auditor)
for and on behalf of Evolve Accounting and Tax Solutions Limited
Statutory Auditors
2nd Floor Congress House
14 Lyon Road
Harrow
Middlesex
HA1 2EN

28 October 2024


Evolve Accounting and Tax Solutions Limited

Panther Software Limited (Registered number: 12265276)

Income Statement
for the Year Ended 30 September 2023

30.9.23 30.9.22
Notes £    £   

TURNOVER 574,028 220,921

Cost of sales 31,782 5,943
GROSS PROFIT 542,246 214,978

Administrative expenses 200,372 117,697
341,874 97,281

Other operating income 2,537 -
PROFIT BEFORE TAXATION 4 344,411 97,281

Tax on profit 5 75,782 18,483
PROFIT FOR THE FINANCIAL YEAR 268,629 78,798

Panther Software Limited (Registered number: 12265276)

Other Comprehensive Income
for the Year Ended 30 September 2023

30.9.23 30.9.22
Notes £    £   

PROFIT FOR THE YEAR 268,629 78,798


OTHER COMPREHENSIVE INCOME - -
TOTAL COMPREHENSIVE INCOME
FOR THE YEAR

268,629

78,798

Panther Software Limited (Registered number: 12265276)

Balance Sheet
30 September 2023

30.9.23 30.9.22
Notes £    £   
CURRENT ASSETS
Debtors 7 250,739 70,785
Prepayments and accrued income 4,722 3,602
Cash at bank 156,718 79,001
412,179 153,388
CREDITORS
Amounts falling due within one year 8 204,594 54,303
NET CURRENT ASSETS 207,585 99,085
TOTAL ASSETS LESS CURRENT
LIABILITIES

207,585

99,085

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 10 207,485 98,985
SHAREHOLDERS' FUNDS 207,585 99,085

The financial statements were approved by the Board of Directors and authorised for issue on 28 October 2024 and were signed on its behalf by:





P Groves - Director


Panther Software Limited (Registered number: 12265276)

Statement of Changes in Equity
for the Year Ended 30 September 2023

Called up
share Retained Total
capital earnings equity
£    £    £   
Balance at 1 October 2021 100 37,912 38,012

Changes in equity
Dividends - (17,725 ) (17,725 )
Total comprehensive income - 78,798 78,798
Balance at 30 September 2022 100 98,985 99,085

Changes in equity
Dividends - (160,129 ) (160,129 )
Total comprehensive income - 268,629 268,629
Balance at 30 September 2023 100 207,485 207,585

Panther Software Limited (Registered number: 12265276)

Cash Flow Statement
for the Year Ended 30 September 2023

30.9.23 30.9.22
Notes £    £   
Cash flows from operating activities
Cash generated from operations 1 198,913 53,510
Tax paid (18,455 ) (13,984 )
Net cash from operating activities 180,458 39,526

Cash flows from financing activities
Increase in group company creditors 57,388 4,330
Equity dividends paid (160,129 ) (17,725 )
Net cash from financing activities (102,741 ) (13,395 )

Increase in cash and cash equivalents 77,717 26,131
Cash and cash equivalents at beginning of
year

2

79,001

52,870

Cash and cash equivalents at end of year 2 156,718 79,001

Panther Software Limited (Registered number: 12265276)

Notes to the Cash Flow Statement
for the Year Ended 30 September 2023

1. RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM
OPERATIONS
30.9.23 30.9.22
£    £   
Profit before taxation 344,411 97,281
Increase in trade and other debtors (181,074 ) (55,448 )
Increase in trade and other creditors 35,576 11,677
Cash generated from operations 198,913 53,510

2. CASH AND CASH EQUIVALENTS

The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

Year ended 30 September 2023
30.9.23 1.10.22
£    £   
Cash and cash equivalents 156,718 79,001
Year ended 30 September 2022
30.9.22 1.10.21
£    £   
Cash and cash equivalents 79,001 52,870


3. ANALYSIS OF CHANGES IN NET FUNDS

At 1.10.22 Cash flow At 30.9.23
£    £    £   
Net cash
Cash at bank 79,001 77,717 156,718
79,001 77,717 156,718
Total 79,001 77,717 156,718

Panther Software Limited (Registered number: 12265276)

Notes to the Financial Statements
for the Year Ended 30 September 2023

1. STATUTORY INFORMATION

Panther Software 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.

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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The company has the ongoing support of its holding company and other group companies and has continued to be profitable since the year end. The directors believe that the company is able to meet its working capital requirements for a period of at least one year from the approval of these accounts. they therefore consider the company to be a going concern and have prepared accounts on this basis.

Turnover
Turnover comprises the invoiced value of services supplied by the company net of vat. All revenue os recognised in the Financial Statements as soon as the service has been provided.

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction cost. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities
Basic financial liabilities, including creditors and loans are initially recognised at transaction price. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are initially recognised at transaction price.

Taxation
Current tax, including UK Corporation tax is provided at amounts expected to be paid using the tax rates and laws enacted by the Balance Sheet date.

Deferred tax is only provided for when material. The Directors have decided that deferred tax is not material this year, as was the case last year.

Panther Software Limited (Registered number: 12265276)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

3. EMPLOYEES AND DIRECTORS
30.9.23 30.9.22
£    £   
Wages and salaries 84,827 50,744
Social security costs 25,684 1,717
110,511 52,461

The average number of employees during the year was as follows:
30.9.23 30.9.22

Administration 5 4

30.9.23 30.9.22
£    £   
Directors' remuneration - -

4. PROFIT BEFORE TAXATION

The profit is stated after charging:

30.9.23 30.9.22
£    £   
Auditors' remuneration 1,500 4,300

5. TAXATION

Analysis of the tax charge
The tax charge on the profit for the year was as follows:
30.9.23 30.9.22
£    £   
Current tax:
UK corporation tax 75,810 18,483
Corporation tax misprovided in previous periods (28 ) -

Tax on profit 75,782 18,483

Panther Software Limited (Registered number: 12265276)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

5. TAXATION - continued

Reconciliation of total tax charge included in profit and loss
The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The difference is explained below:

30.9.23 30.9.22
£    £   
Profit before tax 344,411 97,281
Profit multiplied by the standard rate of corporation tax in the UK of 22%
(2022 - 19%)

75,770

18,483

Effects of:
Expenses not deductible for tax purposes 40 -
Adjustments to tax charge in respect of previous periods (28 ) -
change in tax rate
Total tax charge 75,782 18,483

The rate of corporation tax was changed from 19% to 25% from 1st April 2023. For the year ended 30 September 2023, the weighted average rate of corporation tax was 22%.

6. DIVIDENDS
30.9.23 30.9.22
£    £   
Ordinary shares of £1 each
Final 160,129 17,725

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade debtors 12,528 1,368
Other debtors 147,512 14,897
Accrued income 90,599 54,420
Called up share capital not paid 100 100
250,739 70,785

For details regarding amounts owed by related parties in other debtors, see note 11.

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.23 30.9.22
£    £   
Trade creditors 25,486 5,287
Amounts owed to group undertakings 63,358 5,970
Tax 75,810 18,483
Social security and other taxes 34,308 19,022
Other creditors 309 412
Accruals and deferred income 5,323 5,129
204,594 54,303

For details regarding amounts owing to group companies, see note 11.

Panther Software Limited (Registered number: 12265276)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

9. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 30.9.23 30.9.22
value: £    £   
100 Ordinary £1 100 100

10. RESERVES
Retained
earnings
£   

At 1 October 2022 98,985
Profit for the year 268,629
Dividends (160,129 )
At 30 September 2023 207,485

Panther Software Limited (Registered number: 12265276)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2023

11. RELATED PARTY DISCLOSURES

C. Coyle, Ms A. Coyle and P. Groves are also directors of Coyle Personnel Limited, Mayday Healthcare Limited, Plan B Healthcare Limited, VIP Nursing Limited, Pro Health 24 Limited, Medical 24 Limited, Direct Healthcare 24 Limited, Platinum Solutions Group Limited, AMC Professional Limited, Red Group Personnel Limited, Alert Health 24 Limited, Nutrix Personnel Limited,Nationwide Nursing Limited, Greencastle Holdings Limited, Change Education Limited and Signal Software Limited.

Ms A Coyle is also a director of Henley Healthcare 247 Limited. C Curd is also a director of Signal Software Limited.

Related party debtor figures within other debtors represent amounts owing in respect of expenses paid on their behalf as follows:

Related undertakings 2023 2022
£    £   

Signal Software Limited 135,148 13,889
Plan B Healthcare Limited 926 53
VIP Nursing Limited 1,079 81
Pro Health 24 Limited 972 97
Medical 24 Limited 862 26
Direct Healthcare 24 Limited 1,948 196
Platinum Solutions Group Limited 7 11
AMC Professional Limited 1,105 66
Red Group Personnel Limited 1,341 71
Henley Healthcare 247 Limited 1,041 4
Nationwide Nursing Limited 851 -

145,280 14,494

Related party creditors figures within other creditors represent amounts owing regarding expenses paid on the company's behalf as follows:

Group undertakings 2023 2022
£    £   

Coyle Personnel Limited 17,304 8,570
Mayday Healthcare Limited -2,484 -1,051
Nutrix Personnel Limited -165 -1,537
Change Education Limited -387 2
Alert Health 24 Limited -910 -14
Greencastle Holdings Limited 50,000 -

63,358 5,970

During the year, Panther Software Limited made sales of £491,896 (2022: £217,501) to Signal Software Limited.

Panther Software Limited is 80% owned by Greencastle Holdings Limited. Greencastle Holdings Limited is controlled by K. Coyle. Copies of the accounts of the holding company, Greencastle Holdings Limited can be obtained from its registered office of 124 City Road, London EC1V 2NX.