01 July 2024 30 June 2025 No principle activity is included 05585351 2024-07-01 05585351 2025-06-30 05585351 2024-07-01 2025-06-30 05585351 2024-06-30 05585351 2023-07-01 2024-06-30 05585351 uk-core:WithinOneYear 2025-06-30 05585351 uk-core:WithinOneYear 2024-06-30 05585351 uk-core:ShareCapital 2025-06-30 05585351 uk-core:ShareCapital 2024-06-30 05585351 uk-core:RetainedEarningsAccumulatedLosses 2025-06-30 05585351 uk-core:RetainedEarningsAccumulatedLosses 2024-06-30 05585351 uk-bus:RegisteredOffice 2024-07-01 2025-06-30 05585351 uk-curr:PoundSterling 2024-07-01 2025-06-30 05585351 uk-core:PlantMachinery 2024-07-01 2025-06-30 05585351 uk-core:Vehicles 2024-07-01 2025-06-30 05585351 uk-core:FurnitureFittings 2024-07-01 2025-06-30 05585351 uk-core:OfficeEquipment 2024-07-01 2025-06-30 05585351 uk-bus:FRS102 2024-07-01 2025-06-30 05585351 uk-bus:FullAccounts 2024-07-01 2025-06-30 05585351 uk-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 05585351 uk-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 iso4217:GBP xbrli:pure

| PANTHEON CATERING EQUIPMENT LTD
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 30 JUNE 2025

| PANTHEON CATERING EQUIPMENT LTD
| Company registered number: 05585351
| ABRIDGED STATEMENT OF FINANCIAL POSITION AT 30 June 2025
|  | Note | 2025 |  | 2024
|  |  | £ | £ | £
| FIXED ASSETS
| Property, plant and equipment | 3 |  | 2,381 | 3,142
| CURRENT ASSETS |  |  |  |
| Inventories |  | 205,068 |  | 212,969
| Debtors | 4 | 59,208 |  | 26,746
| Cash at bank and in hand |  | 66,191 |  | 85,835
|  |  | 330,467 |  | 325,550
| CREDITORS: Amounts falling due within one year | 5 | 171,482 |  | 168,028
| NET CURRENT ASSETS |  |  | 158,985 | 157,522
| TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 161,366 | 160,664
| PROVISIONS FOR LIABILITIES |  |  | (333) | (451)
| NET ASSETS |  |  | £161,033 | £160,213
| CAPITAL AND RESERVES
| Called up share capital |  |  | 100 | 100
| Retained earnings |  |  | 160,933 | 160,113
| SHAREHOLDERS' FUNDS |  |  | £161,033 | £160,213

| PANTHEON CATERING EQUIPMENT LTD
| Company registered number: 05585351
| ABRIDGED STATEMENT OF FINANCIAL POSITION AT 30 June 2025 (CONT.)

| In approving these financial statements as directors of the company we hereby confirm the following:
| For the year in question the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
| The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with section 476 of the Companies Act 2006.
| The directors acknowledge their responsibilities for: 1) ensuring that the company keeps proper accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and 2) preparing financial statements that give a true and fair view of the state of affairs of the company at at the end of each financial year and of its profit or loss for the 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 the financial statements, so far as they are applicable to the company.
| These financial statements have been prepared in accordance with the provisions of the Companies Act 2006 relating to small companies
| All the members have consented to the preparation of an abridged Statement of Financial Position for the year ended 30 June 2025 in accordance with Section 444 (2A) of the Companies Act 2006
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered
| The financial statements were approved and authorised for issue by the board of directors on 09 September 2025
| Signed on behalf of the board of directors
| N Pendlebury, Director

| PANTHEON CATERING EQUIPMENT LTD
| NOTES TO THE ACCOUNTS
| FOR THE YEAR ENDED 30 JUNE 2025

1. | SIGNIFICANT ACCOUNTING POLICIES

1a. | Statement of compliance
| Pantheon Catering Equipment Ltd is a private company limited by shares incorporated in England.
| Registered office:
| 74 St Georges Road, Bolton, Lancashire, BL1 2DD

1b. | Basis of accounting
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
| The financial statements have been prepared under the historical cost convention. The presentation currency is £ sterling.

1c. | Revenue recognition
| Income is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.

1d. | Taxation
| Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. The measurement of deferred tax liabilities and assets reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities. Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

1e. | Property, plant and equipment
| Depreciation is provided, after taking account of any grants receivable, at the following annual rates in order to write off each asset over its estimated useful life.
| Plant and machinery | Reducing balance 25% |
| Vehicles | Reducing balance 25% |
| Fixtures and fittings | Reducing balance 15% |
| Equipment | Reducing balance 15% |

1f. | Inventories
| Stocks are stated at the lower of cost and net realisable value. Cost includes all costs incurred in bringing each product to its present location and condition.

| PANTHEON CATERING EQUIPMENT LTD
| NOTES TO THE ACCOUNTS (CONT.)
| FOR THE YEAR ENDED 30 JUNE 2025

1. | SIGNIFICANT ACCOUNTING POLICIES (CONT.)

1g. | Employee benefits
| The obligations for contributions to defined contribution scheme are recognised as an expense as incurred. The assets of the scheme are held separately from those of the Company in an independent administered fund.

2. | DIRECTORS AND EMPLOYEES
| The average weekly number of employees during the year were as follows:
|  | 2025 | 2024
|  | No. | No.
| Persons employed, including directors | 3 | 3
|  | 3 | 3

3. | FIXED ASSETS
|  | Intangible | Property | Total
|  | Assets | plant & |
|  |  | equipment |
|  | £ | £ | £
| Cost or valuation
| At 1 July 2024 | 1,000 | 23,725 | 24,725
| At 30 June 2025 | 1,000 | 23,725 | 24,725
| Provision for depreciation,
| amortisation and impairment
| At 1 July 2024 | 1,000 | 20,583 | 21,583
| For the year | - | 761 | 761
| At 30 June 2025 | 1,000 | 21,344 | 22,344
| Net Book Value
| At 30 June 2025 | - | 2,381 | 2,381
| At 30 June 2024 | - | 3,142 | 3,142

4. | DEBTORS | 2025 | 2024
|  | £ | £
| Trade debtors | 56,370 | 23,660
| Other debtors | 2,838 | 3,086
|  | £59,208 | £26,746

| PANTHEON CATERING EQUIPMENT LTD
| NOTES TO THE ACCOUNTS (CONT.)
| FOR THE YEAR ENDED 30 JUNE 2025

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
|  | 2025 | 2024
|  | £ | £
| Trade creditors | 4,772 | 6,893
| Amounts owed to group undertakings | 150,788 | 150,788
| Corporation tax | 311 | 300
| Other taxes and social security | 15,591 | 9,923
| Other creditors | - | 104
| Accruals and deferred income | 20 | 20
|  | £171,482 | £168,028

6. | RELATED PARTY TRANSACTIONS
| The company is a wholly owned subsidiary of Monarch Northern Holdings Limited. The registered office of Monarch Northern Holdings Limited is 74 St George's Road, Bolton, Lancashire, BL1 2DD.
| In accordance with FRS102, Section 33 'Related Party Transactions', transactions with other group undertakings owned 100% within the group have not been disclosed in these financial statements.