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Registered Number: 01628124
England and Wales
Abridged Accounts
for the year ended 31 December 2025
for
PANORAMA FURNISHING MART LIMITED

Panorama Furnishing Mart Limited Contents Page For the year ended 31 December 2025
Balance sheet | 1
Notes to the financial statements | 2

Registered Number: 01628124 Panorama Furnishing Mart Limited Balance Sheet As at 31 December 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 1,499,047 |  | 1,165,922
|  | 1,499,047 |  | 1,165,922
Current assets |  |  |
Stocks |  | 225,000 |  | 265,000
Debtors |  | 1,397,927 |  | 1,420,078
Cash at bank and in hand |  | 1,221,997 |  | 1,141,644
|  | 2,844,924 |  | 2,826,722
Creditors: amount falling due within one year |  | (2,276,599) |  | (1,997,621)
Net current assets |  | 568,325 |  | 829,101
Total assets less current liabilities |  | 2,067,372 |  | 1,995,023
Creditors: amount falling due after more than one year |  | - |  | (13,226)
Provisions for liabilities |  | (238,055) |  | (153,192)
Net assets |  | 1,829,317 |  | 1,828,605
Capital and reserves |  |  |
Called up share capital |  | 1,100 |  | 1,100
Revaluation Reserves |  | 387,947 |  | 117,263
Capital Redemption Reserve |  | 200 |  | 200
Profit and loss account |  | 1,440,070 |  | 1,710,042
Shareholders' funds |  | 1,829,317 |  | 1,828,605
For the year ended 31 December 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 year 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 accounts. These 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 income statement has not been delivered to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 18 March 2026 and were signed on its behalf by:
------------------------------- RS Rotheram Director
1

Panorama Furnishing Mart Limited Notes to the Abridged Financial Statements For the year ended 31 December 2025
General Information Panorama Furnishing Mart Limited is a private company, limited by shares, registered in England and Wales, registration number 01628124, registration address 11 Belmont Road, Anfield, Liverpool, Merseyside, L6 5BG. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Finance lease and hire purchase charges The finance element of finance lease and hire purchase agreements is charged to the income statement over the relevant period. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The companys liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted. Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Dividends Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Equipment | 5% & 30% Straight Line
Motor Vehicles | 25% Reducing Balance
Land and Buildings | 2% Straight Line
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 42 (2024 : 42).
3. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Motor Vehicles |  | Fixtures and Equipment |  | Total
| £ |  | £ |  | £ |  | £
At 01 January 2025 | 822,896 |  | 280,135 |  | 1,750,090 |  | 2,853,121
Additions | - |  | 15,450 |  | 9,306 |  | 24,756
Disposals | - |  | (11,850) |  | - |  | (11,850)
Revaluations | 400,000 |  | - |  | - |  | 400,000
At 31 December 2025 | 1,222,896 |  | 283,735 |  | 1,759,396 |  | 3,266,027
Depreciation
At 01 January 2025 | 107,808 |  | 189,585 |  | 1,389,806 |  | 1,687,199
Charge for year | 5,525 |  | 26,021 |  | 59,459 |  | 91,005
On disposals | - |  | (11,224) |  | - |  | (11,224)
At 31 December 2025 | 113,333 |  | 204,382 |  | 1,449,265 |  | 1,766,980
Net book values
Closing balance as at 31 December 2025 | 1,109,563 |  | 79,353 |  | 310,131 |  | 1,499,047
Opening balance as at 01 January 2025 | 715,088 |  | 90,550 |  | 360,284 |  | 1,165,922
The net book value of Motor Vehicles, Fixtures and Equipment includes £ 168,808 (2024 £192,994) in respect of assets leased under finance leases or hire purchase contracts.
4. | Controlling Parties The issued share capital is held by Panorama Kitchens (Holdings) Ltd, a company which is controlled by Panorama Kitchens EOT Trustee Limited.
2