REGISTERED NUMBER: 13551469 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 March 2025

for

Pandma Investments Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Investments

4

704,012

1,518,592

CURRENT ASSETS

Debtors

5

323,032

1

Cash at bank

51,749

1,262

374,781

1,263

CREDITORS

Amounts falling due within one year

6

(773,829

)

(1,182,094

)

NET CURRENT LIABILITIES

(399,048

)

(1,180,831

)

TOTAL ASSETS LESS CURRENT LIABILITIES

304,964

337,761

PROVISIONS FOR LIABILITIES

-

(18,358

)

NET ASSETS

304,964

319,403

CAPITAL AND RESERVES

Called up share capital

1

1

Fair value reserve

7

(26,730

)

55,075

Retained earnings

331,693

264,327

304,964

319,403

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 19 December 2025 and were signed by:

Mr P G Busby - Director

1.	STATUTORY INFORMATION

Pandma Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

13551469

Registered office:

12 Broadway

Wilmslow

Cheshire

SK9 1NB

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 as modified by the revaluation of certain assets.

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 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 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.	FIXED ASSET INVESTMENTS

Listed

investments

£

COST OR VALUATION

At 29 March 2024

1,518,592

Additions

1,016,011

Disposals

(1,730,427

)

Revaluations

(100,164

)

At 28 March 2025

704,012

NET BOOK VALUE

At 28 March 2025

704,012

At 28 March 2024

1,518,592

Cost or valuation at 28 March 2025 is represented by:

Listed

investments

£

Valuation in 2025

(26,730

)

Cost

730,742

704,012

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.3.25

28.3.24

£

£

Amounts owed by group undertakings

323,032

-

Other debtors

-

1

323,032

1

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.3.25

28.3.24

£

£

Amounts owed to group undertakings

-

1,162,182

Taxation and social security

21,580

18,297

Other creditors

752,249

1,615

773,829

1,182,094

7.

RESERVES

Fair

value

reserve

£

At 29 March 2024

55,075

Revaluation in year

(81,805

)

At 28 March 2025

(26,730

)