REGISTERED NUMBER: 09052840 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

PANTOKRATOR LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A Shortell

REGISTERED OFFICE:

First Floor

49 Mowlem Street

London

E2 9HE

REGISTERED NUMBER:

09052840 (England and Wales)

FIXED ASSETS

Tangible assets

4

4,617

7,839

CURRENT ASSETS

Debtors

5

76,567

3,103

Cash at bank

84,781

724,282

161,348

727,385

CREDITORS

Amounts falling due within one year

6

121,285

391,218

NET CURRENT ASSETS

40,063

336,167

TOTAL ASSETS LESS CURRENT LIABILITIES

44,680

344,006

CAPITAL AND RESERVES

Called up share capital

118

118

Share premium

39,982

39,982

Retained earnings

4,580

303,906

SHAREHOLDERS' FUNDS

44,680

344,006

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

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

The director acknowledges his 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 director and authorised for issue on 20 April 2026 and were signed by:

A Shortell - Director

1.	STATUTORY INFORMATION

Pantokrator Limited ia 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.

The presentational currency of the financial statements is the Pound Sterling (£).

Monetary amounts in these financial statements are rounded to the nearest £.

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.

Tangible fixed assets

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

Fixtures and fittings

-

25% on cost

Computer equipment

-

33% on cost

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Going concern

These financial statements have been prepared on a going concern basis.

Based on assessment, the director considers that the Company maintains an appropriate level of liquidity, sufficient to meet the demands of the business including any capital and servicing obligations and external debt liabilities. In addition, the Company's assets are assessed for recoverability on a regular basis, and the director considers that the Company is not exposed to losses on these assets which would affect his decision to adopt the going concern basis.

The director has a reasonable expectation that the Company has adequate resources to continue in operational existence for the foreseeable future and that there are no material uncertainties that lead to significant doubts upon the Company's ability to continue as a going concern.Thus the director has continued to adopt the going concern basis of accounting in preparing these financial statements on the basis that the Company can continue to develop new business as required.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2025

and 31 December 2025

880

26,621

27,501

DEPRECIATION

At 1 January 2025

880

18,782

19,662

Charge for year

-

3,222

3,222

At 31 December 2025

880

22,004

22,884

NET BOOK VALUE

At 31 December 2025

-

4,617

4,617

At 31 December 2024

-

7,839

7,839

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

76,567

3,103

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

-

1,182

Taxation and social security

-

90,695

Other creditors

121,285

299,341

121,285

391,218