Registration number: 15759101

Panfile Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 5

Panfile Limited

Company Information

Directors

Mr Nicholas John Perry Mr Simon Christopher Perry

Registered office

Sheerdrop Penshurst Road Bidborough Tunbridge Wells Kent England TN3 0XJ

Accountants

Charter Tax Consulting Limited 8th Floor 1 Southampton Street London WC2R 0LR

Panfile Limited

(Registration number: 15759101)
Balance Sheet as at 30 June 2025

	Note	2025 £
Current assets
Stocks	4	156,802
Creditors: Amounts falling due within one year	5	(165,093)
Net liabilities		(8,291)
Capital and reserves
Called up share capital		2
Retained earnings		(8,293)
Shareholders' deficit		(8,291)

For the financial period ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 6 January 2026 and signed on its behalf by:
 

Mr Nicholas John Perry Director

Mr Simon Christopher Perry Director

Panfile Limited

Notes to the Unaudited Financial Statements for the Period from 4 June 2024 to 30 June 2025

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
Sheerdrop Penshurst Road
Bidborough
Tunbridge Wells
Kent
TN3 0XJ
England

These financial statements were authorised for issue by the Board on 6 January 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The Directors are satisfied that the company has adequate resources to continue in operation for the foreseeable future. Accordingly, they consider it is appropriate to adopt the going concern basis in preparing the financial statements.

Stocks

Work in progress is valued at the lower of cost and net realisable value. Net realisable value is based on selling price less estimated costs of completion and selling costs. Costs include all direct costs and an appropriate proportion of fixed and variable overheads

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 2.

Panfile Limited

Notes to the Unaudited Financial Statements for the Period from 4 June 2024 to 30 June 2025

4

Stocks

	2025 £
Work in progress	156,802

5

Creditors

Creditors: amounts falling due within one year

	2025 £
Due within one year
Accruals and deferred income	2,100
John Perry Discretionary Settlement 2017 Loan	9,998
Simon Perry Loan	10,000
Nicholas Perry Loan	10,000
J&D Properties Loan	122,995
Four Winds Farm Loan	10,000
	165,093

6	Related party transactions

N J Perry and S C Perry, directors of this company are also partners in Four Winds Farm. Amounts owed to Four Winds Farm by the company at the end of the period was £10,000.

N J Perry and S C Perry, directors of this company are also directors of J&D Properties Limited. J&D Properties incurred costs on behalf of Panfile and at the year-end there was a creditor balance of £119,382. Interest is accruing on this loan at market rate and at the year end, interest of £6,530 has accrued.

Panfile Limited

Notes to the Unaudited Financial Statements for the Period from 4 June 2024 to 30 June 2025

Transactions with directors

2025	At 4 June 2024 £	Amounts owed to director £	At 30 June 2025 £
Mr Nicholas John Perry
During the period the Director made a loan to the Company. The loan is interest free and repayable on demand.	-	(10,000)	(10,000)
Mr Simon Christopher Perry
During the period the Director made a loan to the Company. The loan is interest free and repayable on demand.	-	(10,000)	(10,000)