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Company Registration No. 14482362 (England and Wales)
Panthera Designs Ltd Unaudited accounts for the year ended 31 December 2024
Panthera Designs Ltd Unaudited accounts Contents
Page
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Panthera Designs Ltd Company Information for the year ended 31 December 2024
Director
Anisa Patel
Company Number
14482362 (England and Wales)
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Panthera Designs Ltd Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Called up share capital not paid
100 
- 
Fixed assets
Tangible assets
1,871 
645 
Current assets
Debtors
1,042 
(2,524)
Cash at bank and in hand
(292)
886 
750 
(1,638)
Creditors: amounts falling due within one year
(2,588)
994 
Net current liabilities
(1,838)
(644)
Net assets
133 
1 
Capital and reserves
Share premium
100 
- 
Profit and loss account
33 
1 
Shareholders' funds
133 
1 
For the year ending 31 December 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 9 May 2025 and were signed on its behalf by
Anisa Patel Director Company Registration No. 14482362
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Panthera Designs Ltd Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Panthera Designs Ltd is a private company, limited by shares, registered in England and Wales, registration number 14482362.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets. This note is to inform you about corrections made to the comparative financial figures for the period from 14 November 2022 to 31 December 2023. We identified that our initial filings inadvertently excluded one month and sixteen days of accounts, specifically from 14 November 2022 to 31 December 2022. As a result, the profit from this period, amounting to £6,055, was incorrectly included in the brought-forward figure. To address these discrepancies, we have revised the comparative figures in our December 2024 filings. These now accurately represent the accounts for the year 1 January 2023 to 31 December 2023. The previously omitted figures from 2022 have now been included in the December 2024 filings. For your reference, the corrected figures from 2022 are as follows: Sales - £29,881.92 Expenses - £23,827.26 Net Profit - £6054.66
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
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Panthera Designs Ltd Notes to the Accounts for the year ended 31 December 2024
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2024
712 
- 
712 
Additions
- 
1,583 
1,583 
At 31 December 2024
712 
1,583 
2,295 
Depreciation
At 1 January 2024
67 
- 
67 
Charge for the year
161 
196 
357 
At 31 December 2024
228 
196 
424 
Net book value
At 31 December 2024
484 
1,387 
1,871 
At 31 December 2023
645 
- 
645 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
719 
3,531 
Accrued income and prepayments
323 
- 
1,042 
3,531 
Amounts falling due after more than one year
Other debtors
- 
(6,055)
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
(660)
378 
Trade creditors
630 
54 
Taxes and social security
2,468 
3,124 
Loans from directors
150 
(4,550)
2,588 
(994)
7
Average number of employees
During the year the average number of employees was 1 (2023: 0).
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