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Registered number: 01260946 PARDOLAND LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 MARCH 2025
PARDOLAND LIMITED REGISTERED NUMBER: 01260946 BALANCE SHEET AS AT 31 MARCH 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | - |  | 7,350
Investments | 5 |  | 151,644 |  | 151,644
|  |  | 151,644 |  | 158,994
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 6 | 42,869 |  | 42,955 |
Cash at bank and in hand | 7 | 234,826 |  | 206,707 |
|  | 277,695 |  | 249,662 |
Creditors: amounts falling due within one year | 8 | (151,993) |  | (154,952) |
Net current assets |  |  | 125,702 |  | 94,710
Total assets less current liabilities |  |  | 277,346 |  | 253,704
Net assets |  |  | 277,346 |  | 253,704
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 52,325 |  | 52,325
Share premium account |  |  | 10,625 |  | 10,625
Profit and loss account |  |  | 214,396 |  | 190,754
|  |  | 277,346 |  | 253,704
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PARDOLAND LIMITED REGISTERED NUMBER: 01260946 BALANCE SHEET (CONTINUED) AS AT 31 MARCH 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. 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. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Y R Ciesco
Director
Date: 17 March 2026
The notes on pages 4 to 8 form part of these financial statements. Page 2
PARDOLAND LIMITED STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 MARCH 2025
| Called up share capital | Share premium account | Profit and loss account | Total equity
| £ | £ | £ | £
At 1 April 2023 | 52,325 | 10,625 | 164,475 | 227,425
Comprehensive income for the year |  |  |  |
Profit for the year | - | - | 58,029 | 58,029
Dividends: Equity capital | - | - | (31,750) | (31,750)
At 1 April 2024 | 52,325 | 10,625 | 190,754 | 253,704
Profit for the year | - | - | 55,392 | 55,392
Dividends: Equity capital | - | - | (31,750) | (31,750)
At 31 March 2025 | 52,325 | 10,625 | 214,396 | 277,346
| The notes on pages 4 to 8 form part of these financial statements.
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PARDOLAND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
1. | General information
Pardoland Limited is a private company limited by share capital, incorporated in England and Wales, registration number 01260946. The address of the registered office is 14th Floor, 33 Cavendish Square, London, W1G 0PW. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:
| 2.2 | Going concern
The directors' have considered that the company has the ability to fulfil its financial obligations for a period of at least twelve months from the date of these financial statements, and therefore consider it appropriate to prepare the financial statements on a going concern basis.
| 2.3 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Motor vehicles | - | 25% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.4 | Valuation of investments
Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the Profit and loss account for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
| 2.5 | Associates and joint ventures
Associates and Joint Ventures are held at cost less impairment. Page 4
PARDOLAND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.9 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due within the operating cycle fall into this category of financial instruments. Financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Page 5
PARDOLAND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025 2.Accounting policies (continued)
| 2.9 | Financial instruments (continued)
Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial. Derecognition of financial assets Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained. Derecognition of financial liabilities Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.
3. | Employees
| The average monthly number of employees, including directors, during the year was 3 (2024 - 3).
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PARDOLAND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
4. | Tangible fixed assets
|  | Motor vehicles
|  | £
| Cost |
| At 1 April 2024 | 11,880
| Disposals | (9,800)
| At 31 March 2025 | 2,080
| Depreciation |
| At 1 April 2024 | 4,530
| Disposals | (2,450)
| At 31 March 2025 | 2,080
| Net book value |
| At 31 March 2025 | -
| At 31 March 2024 | 7,350
5. | Fixed asset investments
|  | Investments in associates | Unlisted investments | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 April 2024 | 119,358 | 32,286 | 151,644
| At 31 March 2025 | 119,358 | 32,286 | 151,644
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other debtors | 42,869 | 42,955
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PARDOLAND LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025
7. | Cash and cash equivalents
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Cash at bank and in hand | 234,826 | 206,707
8. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | - | 4,550
| Other creditors | 142,493 | 144,934
| Accruals and deferred income | 9,500 | 5,468
|  | 151,993 | 154,952
9. | Related party transactions
| Included within other creditors is £9,261 (2024 - £11,600) due to the directors of the company. These are interest free and repayable on demand. During the year, the Company sold a fixed tangible asset to a close family member of a director for £4,700 at market value. Included within other creditors is £133,333 (2024 - £133,333) due to a company under common control. This is interest free and repayable on demand. Included within other debtors is £41,961 (2024 - £41,961) due from a company under common control. This is interest free and repayable on demand.
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