REGISTERED NUMBER: 15573446 (England and Wales)

Unaudited Financial Statements

for the Period 18 March 2024 to 31 March 2025

for

Blue Panda Group Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms H J Marriott

J Ashenden

Ms N Denderina

SECRETARY:

REGISTERED OFFICE:

71-75 Shelton Street

Covent Garden

London

WC2H 9JQ

REGISTERED NUMBER:

15573446 (England and Wales)

ACCOUNTANTS:

Reeves Wilkinson Limited trading as Botting & Co

Chartered Certified Accountants

41b Beach Road

Littlehampton

West Sussex

BN17 5JA

FIXED ASSETS

Tangible assets

4

545,265

CURRENT ASSETS

Debtors

5

1,028,254

Cash at bank

181,388

1,209,642

CREDITORS

Amounts falling due within one year

6

(1,181,370

)

NET CURRENT ASSETS

28,272

TOTAL ASSETS LESS CURRENT LIABILITIES

573,537

PROVISIONS FOR LIABILITIES

(107,578

)

NET ASSETS

465,959

CAPITAL AND RESERVES

Called up share capital

1,000

Retained earnings

464,959

465,959

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 8 December 2025 and were signed on its behalf by:

Ms H J Marriott - Director

J Ashenden - Director

Ms N Denderina - Director

1.	STATUTORY INFORMATION

Blue Panda Group Limited 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.

Plant and machinery etc

-

25% on cost, 20% on cost and 10% on cost

Taxation

Taxation for the period 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

The financial statements have been prepared on a going concern basis as the directors believes that no material uncertainties exist. The directors have considered the level of reserves held and the expected level of income and expenditure for 12 months from authorising these financial statements. The budgeted income and expenditure is sufficient with the level of reserves for the company to be able to continue as a going concern.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 22 .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

Additions

149,027

338,266

58,285

At 31 March 2025

149,027

338,266

58,285

DEPRECIATION

Charge for period

29,806

33,827

5,829

At 31 March 2025

29,806

33,827

5,829

NET BOOK VALUE

At 31 March 2025

119,221

304,439

52,456

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

Additions

42,020

47,377

634,975

At 31 March 2025

42,020

47,377

634,975

DEPRECIATION

Charge for period

8,404

11,844

89,710

At 31 March 2025

8,404

11,844

89,710

NET BOOK VALUE

At 31 March 2025

33,616

35,533

545,265

5.

DEBTORS

£

Amounts falling due within one year:

Trade debtors

545,041

Other debtors

312,513

857,554

Amounts falling due after more than one year:

Other debtors

170,700

Aggregate amounts

1,028,254

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

291,672

Taxation and social security

103,350

Other creditors

786,348

1,181,370

7.	OTHER FINANCIAL COMMITMENTS

At the reporting end date, the company had outstanding commitments for future minimum lease payments under non cancellable operating leases, as follows:

Warwick House, Buckingham Palace Road, London - £396,000 per annum (lease expires November 2029)

Unit 1, Dawes Farm, Bognor Road, Warnham, West Sussex - £27,000 per annum (lease expires September 2029).

Unit 2, Dawes Farm, Bognor Road, Warnham, West Sussex - £14,000 per annum (lease expires April 2027).