Company Registration No. 14271881 (England and Wales)
Pandas Construction Ltd
Unaudited accounts
for the year ended 31 August 2025
Pandas Construction Ltd
Unaudited accounts
Contents
Pandas Construction Ltd
Company Information
for the year ended 31 August 2025
Directors
Kok Yee Chong
Jiabiao Nian
Company Number
14271881 (England and Wales)
Registered Office
124 City Road
London
EC1V 2NX
England
Accountants
Anthony Daniel Associates Ltd
10 Julian Place
London
E14 3AT
Pandas Construction Ltd
Statement of financial position
as at 31 August 2025
Called up share capital not paid
100
100
Tangible assets
8,797
11,762
Cash at bank and in hand
52,134
6,257
Creditors: amounts falling due within one year
(49,631)
(25,638)
Net current assets
2,899
14,990
Total assets less current liabilities
11,796
26,852
Creditors: amounts falling due after more than one year
(10,807)
(13,934)
Called up share capital
100
100
Profit and loss account
889
12,818
Shareholders' funds
989
12,918
For the year ending 31 August 2025 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 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 of Directors and authorised for issue on 14 October 2025 and were signed on its behalf by
Jiabiao Nian
Director
Company Registration No. 14271881
Pandas Construction Ltd
Notes to the Accounts
for the year ended 31 August 2025
Pandas Construction Ltd is a private company, limited by shares, registered in England and Wales, registration number 14271881. The registered office is 124 City Road, London, EC1V 2NX, England.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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 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:
Plant & machinery
20% on cost
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Pandas Construction Ltd
Notes to the Accounts
for the year ended 31 August 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 September 2024
524
14,299
14,823
At 31 August 2025
524
14,299
14,823
At 1 September 2024
201
2,860
3,061
Charge for the year
105
2,860
2,965
At 31 August 2025
306
5,720
6,026
At 31 August 2025
218
8,579
8,797
At 31 August 2024
323
11,439
11,762
Amounts falling due within one year
Accrued income and prepayments
396
33,543
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
1,688
2,455
Taxes and social security
3,043
1,145
Loans from directors
43,871
20,965
7
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
10,807
13,934
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
9
Average number of employees
During the year the average number of employees was 3 (2024: 3).