Company registration number 09210012 (England and Wales)
PANCHO CONSULTING LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
PANCHO CONSULTING LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
PANCHO CONSULTING LTD
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Tangible assets
3
185
597
Current assets
Debtors
4
6,405
32,603
Cash at bank and in hand
2,453
3,312
8,858
35,915
Creditors: amounts falling due within one year
5
(8,958)
(21,234)
Net current (liabilities)/assets
(100)
14,681
Net assets
85
15,278
Capital and reserves
Called up share capital
6
6
Profit and loss reserves
79
15,272
Total equity
85
15,278

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

T he members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 16 March 2026 and are signed on its behalf by:
Ms J C Cardenas Narvez
Mr N C Bourne
Director
Director
Company registration number 09210012 (England and Wales)
PANCHO CONSULTING LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
- 2 -
1
Accounting policies
Company information

Pancho Consulting Ltd is a private company limited by shares incorporated in England and Wales. The registered office is C/O Hilton Consulting, Canalot Studios, 222 Kensal Road, London, W10 5BN.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” “FRS 102” and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention.The principal accounting policies adopted are set out below.

1.2
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
40% Reducing Balance
Computers
33% Straight Line
1.4
Taxation

The tax expense represents the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

PANCHO CONSULTING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 SEPTEMBER 2025
- 3 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Plant and equipment
Computers
Total
£
£
£
Cost
At 1 October 2024 and 30 September 2025
1,257
2,943
4,200
Depreciation and impairment
At 1 October 2024
1,094
2,509
3,603
Depreciation charged in the period
65
347
412
At 30 September 2025
1,159
2,856
4,015
Carrying amount
At 30 September 2025
98
87
185
At 30 September 2024
163
434
597
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
-
0
15,000
Other debtors
6,405
15,203
Prepayments and accrued income
-
0
2,400
6,405
32,603
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
73
-
0
Corporation tax
4,934
13,586
Other taxation and social security
2,967
6,722
Accruals and deferred income
984
926
8,958
21,234
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