REGISTERED NUMBER: 07077456 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Green Eyed Panther Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs S Jogaloo

REGISTERED OFFICE:

2 Dickenson Walk

Alresford

SO24 9PW

REGISTERED NUMBER:

07077456 (England and Wales)

ACCOUNTANTS:

Glents Services Limited

Brightfield Business Hub

Bakewell Road

Peterborough

Cambridgeshire

PE2 6XU

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

16,140

37,242

16,140

37,242

CURRENT ASSETS

Stocks

12,500

10,000

Debtors

6

20,382

22,425

Cash at bank

6,009

7,872

38,891

40,297

CREDITORS

Amounts falling due within one year

7

49,857

52,967

NET CURRENT LIABILITIES

(10,966

)

(12,670

)

TOTAL ASSETS LESS CURRENT LIABILITIES

5,174

24,572

PROVISIONS FOR LIABILITIES

8

3,067

-

NET ASSETS

2,107

24,572

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

2,106

24,571

2,107

24,572

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

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

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 26 November 2025 and were signed by:

Mrs S Jogaloo - Director

1.	STATUTORY INFORMATION

Green Eyed Panther 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

These financial statements have been prepared for Green Eyed Panther Limited as a single entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings

-

25% on cost

Computer equipment

-

25% on cost and 20% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

10,028

AMORTISATION

At 1 April 2024

and 31 March 2025

10,028

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 April 2024

100,857

29,408

130,265

Additions

-

7,942

7,942

Disposals

-

(4,312

)

(4,312

)

At 31 March 2025

100,857

33,038

133,895

DEPRECIATION

At 1 April 2024

79,914

13,109

93,023

Charge for year

20,943

8,101

29,044

Eliminated on disposal

-

(4,312

)

(4,312

)

At 31 March 2025

100,857

16,898

117,755

NET BOOK VALUE

At 31 March 2025

-

16,140

16,140

At 31 March 2024

20,943

16,299

37,242

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

313

-

Other debtors

-

151

Blue Eyed Panther Limited

20,069

13,069

Deferred tax asset

-

7,076

Prepayments

-

2,129

20,382

22,425

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Tax

8,107

-

Social security and other taxes

23

685

VAT

4,825

9,791

Other creditors

3,359

2,986

Directors' current accounts

32,405

39,405

Accrued expenses

1,138

100

49,857

52,967

8.	PROVISIONS FOR LIABILITIES

2025

£

Deferred tax

3,067

Deferred

tax

£

Balance at 1 April 2024

(7,076

)

Accelerated capital allowances

10,143

Balance at 31 March 2025

3,067

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mrs S Jogaloo.