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Company Registration No. 12819529 (England and Wales)
Panther Partnership Ltd Unaudited accounts for the year ended 31 August 2025
Panther Partnership Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Panther Partnership Ltd Company Information for the year ended 31 August 2025
Directors
Jonathan Johnson Michael Sorbie Nicholas Gilfillan Harry Waterworth
Company Number
12819529 (England and Wales)
Registered Office
5 Fairmile Drive East Didsbury Manchester M20 5WS
Accountants
Foster Barlow Limited 81 Penny Meadow Ashton under Lyne Lancashire OL6 6EL
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Panther Partnership Ltd Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
38,744
49,065
Current assets
Debtors
5
150,233
102,922
Cash at bank and in hand
319,475
523,308
469,708
626,230
Creditors: amounts falling due within one year
6
(227,980)
(361,225)
Net current assets
241,728
265,005
Total assets less current liabilities
280,472
314,070
Creditors: amounts falling due after more than one year
7
(43,203)
(68,802)
Net assets
237,269
245,268
Capital and reserves
Called up share capital
23
23
Profit and loss account
237,246
245,245
Shareholders' funds
237,269
245,268
For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 13 May 2026 and were signed on its behalf by
Jonathan Johnson Director Company Registration No. 12819529
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Panther Partnership Ltd Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
Panther Partnership Ltd is a private company, limited by shares, registered in England and Wales, registration number 12819529. The registered office is 5 Fairmile Drive, East Didsbury, Manchester, M20 5WS.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% straight line
Research and development
Expenditure on research and development is written off in the year in which it is incurred.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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Panther Partnership Ltd Notes to the Accounts for the year ended 31 August 2025
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 September 2024
51,604
At 31 August 2025
51,604
Depreciation
At 1 September 2024
2,539
Charge for the year
10,321
At 31 August 2025
12,860
Net book value
At 31 August 2025
38,744
At 31 August 2024
49,065
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
130,233
102,922
Other debtors
20,000
-
150,233
102,922
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
83,054
30,000
VAT
11,101
9,595
Trade creditors
86,976
209,324
Taxes and social security
19,348
82,075
Other creditors
23,493
20,510
Loans from directors
4,008
9,721
227,980
361,225
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
43,203
68,802
8
Average number of employees
During the year the average number of employees was 7 (2024: 4).
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