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REGISTERED NUMBER: 04452161 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Panda Food Waste Disposal Units Limited

Panda Food Waste Disposal Units Limited (Registered number: 04452161)

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Panda Food Waste Disposal Units Limited

Company Information

for the Year Ended 31 August 2025

| DIRECTORS: | A J Newbery

| Mrs A Newbery

| SECRETARY: | Mrs A Newbery

| REGISTERED OFFICE: | 5 Buckingham Place

| Downend

| Bristol

| BS16 5TN

| REGISTERED NUMBER: | 04452161 (England and Wales)

| ACCOUNTANTS: | Dolman's Chartered Accountants

| The Mews

| Hounds Road

| Chipping Sodbury

| Bristol

| BS37 6EE

Panda Food Waste Disposal Units Limited (Registered number: 04452161)

Balance Sheet

31 August 2025

| 2025 |  | 2024

| Notes | £ | £ |

CURRENT ASSETS

Stocks | 1,269 |  | 2,351 |  |

Debtors | 6 | 248 |  | 98 |  |

Cash at bank | 3,010 |  | 1,515 |  |

4,527 |  | 3,964 |  |

CREDITORS

Amounts falling due within one year | 7 | 6,039 |  | 5,619 |  |

NET CURRENT LIABILITIES | (1,512 | ) | (1,655 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (1,512 | ) | (1,655 | ) |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | (1,514 | ) | (1,657 | ) |

SHAREHOLDERS' FUNDS | (1,512 | ) | (1,655 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each 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 financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 9 April 2026 and were signed on its behalf by:

A J Newbery - Director

Panda Food Waste Disposal Units Limited (Registered number: 04452161)

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

| Panda Food Waste Disposal Units Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of ten years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Equipment | - | 25% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 14,000 |  |

| AMORTISATION

| At 1 September 2024

| and 31 August 2025 | 14,000 |  |

| NET BOOK VALUE

| At 31 August 2025 | - |  |

| At 31 August 2024 | - |  |

Panda Food Waste Disposal Units Limited (Registered number: 04452161)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

5. | TANGIBLE FIXED ASSETS

| Equipment

£ |

| COST

| At 1 September 2024

| and 31 August 2025 | 633 |  |

| DEPRECIATION

| At 1 September 2024

| and 31 August 2025 | 633 |  |

| NET BOOK VALUE

| At 31 August 2025 | - |  |

| At 31 August 2024 | - |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 248 |  | 98 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 127 |  | 45 |  |

| Taxation and social security | 28 |  | - |  |

| Other creditors | 5,884 |  | 5,574 |  |

6,039 |  | 5,619 |  |

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

2025 | 2024 |

£ | £ |

| A J Newbery and Mrs A Newbery

| Balance outstanding at start of year | 4,709 |  | 4,213 |  |

| Amounts advanced | 5,410 |  | 8,034 |  |

| Amounts repaid | (5,100 | ) | (7,538 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 5,019 |  | 4,709 |  |

| The loan was repaid within nine months.