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REGISTERED NUMBER: SC690050 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025

FOR

PANTOR LTD

PANTOR LTD (REGISTERED NUMBER: SC690050)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 3 |

PANTOR LTD

COMPANY INFORMATION

FOR THE YEAR ENDED 28 FEBRUARY 2025

| DIRECTOR: | Douglas McNeill

| REGISTERED OFFICE: | 4d Auchingramont Road

| Hamilton

| ML3 6JT

| REGISTERED NUMBER: | SC690050 (Scotland)

| ACCOUNTANTS: | William Duncan (UK) Limited

| Chartered Accountants

| 4d Auchingramont Road

| Hamilton

| ML3 6JT

PANTOR LTD (REGISTERED NUMBER: SC690050)

STATEMENT OF FINANCIAL POSITION

28 FEBRUARY 2025

| 28.2.25 | 29.2.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Investments | 4 | 910,000 |  | 910,000 |  |

CURRENT ASSETS

Debtors | 5 | 2 |  | 2 |  |

CREDITORS

Amounts falling due within one year | 6 | 910,780 |  | 910,780 |  |

NET CURRENT LIABILITIES | (910,778 | ) | (910,778 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (778 | ) | (778 | ) |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | (780 | ) | (780 | ) |

SHAREHOLDERS' FUNDS | (778 | ) | (778 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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 financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 September 2025 and were signed by:

Douglas McNeill - Director

PANTOR LTD (REGISTERED NUMBER: SC690050)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025

1. | STATUTORY INFORMATION

| Pantor Ltd is a private company, limited by shares , registered in Scotland. 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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Going concern

| At the statement of financial position date, the company's liabilities exceeded its total assets by £778. In order to meet its day to day working capital requirements, the company requires the continuing support of its director and creditors.

| The financial statements have been prepared on a going concern basis which assumes that the company will continue in operational existence for the foreseeable future.

| If the company was unable to continue in operational existence for the foreseeable future, adjustments would have to be made to reduce the statement of financial position values of assets to their recoverable amounts, to provide for further liabilities that might arise.

| The director believes it is appropriate for the financial statements to be prepared on a going concern basis.

| Preparation of consolidated financial statements

| The financial statements contain information about Pantor Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

| Investments in associates

| Investments in associate undertakings are recognised at cost.

| Financial instruments

| Basic financial instruments are recognised as follows:

| (i) Debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method less any impairment.

| (ii) Cash and cash equivalents

| Cash and cash equivalents include cash at bank and in hand.

| Cash and cash equivalents are shown net of bank overdrafts, which are included as current borrowings in liabilities on the statement of financial position.

| (iii) Creditors

| Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

PANTOR LTD (REGISTERED NUMBER: SC690050)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 28 FEBRUARY 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the income statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. | AVERAGE NUMBER OF EMPLOYEES

| The average number of employees during the year was NIL (2024 - NIL).

4. | FIXED ASSET INVESTMENTS

| Interest

| in

| associate

£ |

| COST

| At 1 March 2024

| and 28 February 2025 | 910,000 |  |

| NET BOOK VALUE

| At 28 February 2025 | 910,000 |  |

| At 29 February 2024 | 910,000 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 28.2.25 |  | 29.2.24

£ | £ |

| Other debtors | 2 |  | 2 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 28.2.25 |  | 29.2.24

£ | £ |

| Other creditors | 600,040 |  | 600,040 |  |

| Director's loan | 309,960 |  | 309,960 |  |

| Accrued charges | 780 |  | 780 |  |

910,780 |  | 910,780 |  |