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Registered number: 15229659
Panos Ps Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
BUSINESS SOLUTIONS STRATEGY LIMITED
201b.3 Cardinal Point
Park Road
Rickmansworth
WD3 1RE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 15229659
31 October 2025 31 October 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,800 14,400
10,800 14,400
CURRENT ASSETS
Debtors 5 8,744 19,030
Cash at bank and in hand 18,106 9,246
26,850 28,276
Creditors: Amounts Falling Due Within One Year 6 (59,137 ) (42,068 )
NET CURRENT ASSETS (LIABILITIES) (32,287 ) (13,792 )
TOTAL ASSETS LESS CURRENT LIABILITIES (21,487 ) 608
NET (LIABILITIES)/ASSETS (21,487 ) 608
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (21,587 ) 508
SHAREHOLDERS' FUNDS (21,487) 608
Page 1
Page 2
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Panagiotis Ntzanis
Director
27/04/2026
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Panos Ps Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15229659 . The registered office is 201b.3 Cardinal Point, Park Road, Rickmansworth, WD3 1RE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20% Straight Line
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 November 2024 18,000
As at 31 October 2025 18,000
Depreciation
As at 1 November 2024 3,600
Provided during the period 3,600
As at 31 October 2025 7,200
Net Book Value
As at 31 October 2025 10,800
As at 1 November 2024 14,400
Page 3
Page 4
5. Debtors
31 October 2025 31 October 2024
£ £
Due within one year
Other debtors 7,770 -
VAT 974 -
Other taxes and social security - 2,564
Director's loan account - 16,466
8,744 19,030
6. Creditors: Amounts Falling Due Within One Year
31 October 2025 31 October 2024
£ £
Trade creditors 2,554 42,068
Other taxes and social security 2,743 -
Net wages 1,838 -
Director's loan account 52,002 -
59,137 42,068
7. Share Capital
31 October 2025 31 October 2024
£ £
Allotted, Called up and fully paid 100 100
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