Pantree Marketplace Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 13234564

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		524		906
Tangible Assets	5		396,314		144,597

			396,838		145,503
CURRENT ASSETS
Stocks	6	142,059		84,288
Debtors	7	111,709		86,412
Cash at bank and in hand		40,219		77,379

		293,987		248,079
Creditors: Amounts Falling Due Within One Year	8	(287,952 )		(126,887 )

NET CURRENT ASSETS (LIABILITIES)			6,035		121,192

TOTAL ASSETS LESS CURRENT LIABILITIES			402,873		266,695

Creditors: Amounts Falling Due After More Than One Year	9		(128,749 )		-

NET ASSETS			274,124		266,695

CAPITAL AND RESERVES
Called up share capital	11		3		3
Share premium account			761,136		641,690
Profit and Loss Account			(487,015 )		(374,998 )

SHAREHOLDERS' FUNDS			274,124		266,695

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Pantree Marketplace Ltd

Balance Sheet (continued)

As At 30 March 2025

For the year ending 30 March 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms Ana Martins Guimaraes

Director

17/11/2025

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

Pantree Marketplace Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13234564 . The registered office is Unit 2, Pondtail Farm, Coolham Road, West Grinstead, West Sussex, RH13 8LN.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are website development costs. It is amortised to profit and loss account over its estimated economic life of 5 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Straight Line
Motor Vehicles	25% Straight Line
Fixtures & Fittings	25% Straight Line
Computer Equipment	33.33% Straight Line

2.5. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.6. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.7. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

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Pantree Marketplace Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 March 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 11 (2024: 8)

4. Intangible Assets

	Other
	£
Cost
As at 31 March 2024	1,908

As at 30 March 2025	1,908

Amortisation
As at 31 March 2024	1,002
Provided during the period	382

As at 30 March 2025	1,384

Net Book Value
As at 30 March 2025	524

As at 31 March 2024	906

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 31 March 2024	29,228	27,350	138,496	3,463	198,537
Additions	240,921	-	87,077	18,740	346,738

As at 30 March 2025	270,149	27,350	225,573	22,203	545,275

Depreciation
As at 31 March 2024	6,695	9,686	35,678	1,881	53,940
Provided during the period	42,302	6,838	40,835	5,046	95,021

As at 30 March 2025	48,997	16,524	76,513	6,927	148,961

Net Book Value
As at 30 March 2025	221,152	10,826	149,060	15,276	396,314

As at 31 March 2024	22,533	17,664	102,818	1,582	144,597

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2025	2024
	£	£
Plant & Machinery	187,929	-

6. Stocks

	2025	2024
	£	£
Finished goods	142,059	84,288

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Pantree Marketplace Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 March 2025

7. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	63,127	57,355
Prepayments and accrued income	48,073	25,910
Other debtors	425	-
VAT	84	3,147

	111,709	86,412

8. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	45,335	-
Trade creditors	78,719	52,271
Other taxes and social security	9,853	11,430
Other creditors	2,492	1,157
Accruals and deferred income	30,500	2,335
Directors' loan accounts	121,053	59,694

	287,952	126,887

9. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	128,749	-

10. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	45,335	-
Later than one year and not later than five years	128,749	-

	174,084	-

	174,084	-

11. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	3	3

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Pantree Marketplace Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 March 2025

12. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	20,690	24,584
Later than one year and not later than five years	30,642	51,606
Later than five years	-	4,153

	51,332	80,343

13. Related Party Transactions

As at 30 March 2025, the director A Martins was owed £47,332 (2024: £7,738) by the company. As at 30 March 2025, the director M Richmond was owed £73,731 (2024: £51,956) by the company.

The loans were interest free with no set repayment terms.

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