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Registered number: SC703858 PANMURE INVESTMENTS LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
PANMURE INVESTMENTS LIMITED COMPANY INFORMATION
DIRECTORS | Douglas James Brunton
| Guthrie William Brunton
| James Douglas Brunton
COMPANY SECRETARY | C/O Turcan Connell Princes Exchange
REGISTERED NUMBER | SC703858
REGISTERED OFFICE | 1 Earl Grey Street
| Edinburgh
| United Kingdom
| EH3 9EE
ACCOUNTANTS | EQ Accountants Limited
| Chartered Accountants
| Westby
| 64 West High Street
| Forfar
| Angus
| DD8 1BJ
PANMURE INVESTMENTS LIMITED REGISTERED NUMBER: SC703858 STATEMENT OF FINANCIAL POSITION AS AT 31 JULY 2025
|  | 2025 |  | 2024
|  | £ |  | £
CURRENT ASSETS |  |  |  |  |
Debtors: amounts falling due after more than one year | 4 | 425,000 |  | 425,000 |
Debtors: amounts falling due within one year | 4 | - |  | 110 |
Bank and cash balances |  | 466,615 |  | 456,015 |
|  | 891,615 |  | 881,125 |
Creditors: amounts falling due within one year | 5 | (4,668) |  | (4,770) |
NET CURRENT ASSETS |  |  | 886,947 |  | 876,355
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 886,947 |  | 876,355
NET ASSETS |  |  | 886,947 |  | 876,355
CAPITAL AND RESERVES |  |  |  |  |
Called up share capital | 6 |  | 10 |  | 10
Profit and loss account |  |  | 886,937 |  | 876,345
|  |  | 886,947 |  | 876,355
Page 1
PANMURE INVESTMENTS LIMITED REGISTERED NUMBER: SC703858 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 JULY 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 3 October 2025.
James Douglas Brunton | Guthrie William Brunton
Director | Director
The notes on pages 3 to 5 form part of these financial statements. Page 2
PANMURE INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
1. | GENERAL INFORMATION
Panmure Investments Limited is a private company, limited by shares, incorporated in Scotland with registration number SC703858. The principal place of business is at Cuthlie Farm, Arbroath, Angus, DD11 2NT. The company's functional and presentational currency is GBP. 2.ACCOUNTING POLICIES
| 2.1 | BASIS OF PREPARATION OF FINANCIAL STATEMENTS
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | TAXATION
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.
| 2.3 | DIVIDENDS
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | EMPLOYEES
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
Page 3
PANMURE INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
4. | DEBTORS
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| DUE AFTER MORE THAN ONE YEAR |  |
| Due from participating interests | 425,000 | 425,000
|  | 425,000 | 425,000
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| DUE WITHIN ONE YEAR |  |
| Other debtors | - | 110
|  | - | 110
5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other creditors | 3,168 | 3,270
| Accruals and deferred income | 1,500 | 1,500
|  | 4,668 | 4,770
Page 4
PANMURE INVESTMENTS LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025
6. | SHARE CAPITAL
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | ALLOTTED, CALLED UP AND FULLY PAID |  |
|  | 2 (2024 - 2) A Ordinary Shares shares of £1 each | 2 | 2
|  | 5 (2024 - 5) B Ordinary Shares shares of £1 each | 5 | 5
|  | 3 (2024 - 3) C Ordinary Shares shares of £1 each | 3 | 3
|  |  | 10 | 10
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