PANTHER BUILDING LTD

REPORT OF THE DIRECTOR AND

ABRIDGED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 JANUARY 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

P Joshi

REGISTERED OFFICE:

16 Varley Parade

London

NW9 6RR

REGISTERED NUMBER:

03907317 (England and Wales)

FIXED ASSETS

Tangible assets

4

121,944

121,944

CURRENT ASSETS

Debtors

5

40,438

210

Cash at bank

7,608

8,067

48,046

8,277

CREDITORS

Amounts falling due within one year

6

53,397

16,165

NET CURRENT LIABILITIES

(5,351

)

(7,888

)

TOTAL ASSETS LESS CURRENT LIABILITIES

116,593

114,056

CREDITORS

Amounts falling due after more than one year

7

40,386

39,370

NET ASSETS

76,207

74,686

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

9

76,205

74,684

SHAREHOLDERS' FUNDS

76,207

74,686

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 9 October 2025 and were signed by:

P Joshi - Director

1.	STATUTORY INFORMATION

Panther Building Ltd 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

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.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

Cost

At 1 February 2024

and 31 January 2025

121,944

Net book value

At 31 January 2025

121,944

At 31 January 2024

121,944

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

210

210

Other debtors

40,000

-

UK Corporation Tax

228

-

40,438

210

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

18,556

3,166

UK Corporation Tax

320

766

Other creditors

26,789

8,000

Directors' current accounts

1,394

1,395

Accrued expenses

6,338

2,838

53,397

16,165

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

23,394

27,378

Other loans - 2-5 years

16,992

11,992

40,386

39,370

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary

£1

2

2

9.

RESERVES

Retained

earnings

£

At 1 February 2024

74,684

Profit for the year

1,521

At 31 January 2025

76,205