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Company registration number: 03193669 PANARD LIMITED Unaudited Financial statements Information for filing with the registrar For the Year Ended 30 September 2025 Coveney Nicholls Limited Chartered Accountants The Old Wheel House 31/37 Church Street Reigate Surrey UK RH2 0AD
PANARD LIMITED Registered number:03193669
Statement of Financial Position As at 30 September 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 2,918,000 |  | 2,918,000
|  |  | 2,918,000 |  | 2,918,000
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 5,534 |  | 11,343 |
Cash at bank and in hand |  | 78,644 |  | 113,266 |
|  | 84,178 |  | 124,609 |
Creditors: amounts falling due within one year | 6 | (101,594) |  | (145,127) |
Net current liabilities |  |  | (17,416) |  | (20,518)
Total assets less current liabilities |  |  | 2,900,584 |  | 2,897,482
Net assets |  |  | 2,900,584 |  | 2,897,482
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 900 |  | 900
Revaluation reserve | 7 |  | 1,996,229 |  | 1,996,229
Profit and loss account | 7 |  | 903,455 |  | 900,353
|  |  | 2,900,584 |  | 2,897,482
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 13 May 2026. Page 1
PANARD LIMITED Registered number:03193669
Statement of Financial Position (continued) As at 30 September 2025
................................................ Dr P F Roberts
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
PANARD LIMITED
Notes to the Financial Statements For the Year Ended 30 September 2025
1. | General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Eothen House, Eothen Close, Caterham, Surrey, CR3 6JU. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Page 3
PANARD LIMITED
Notes to the Financial Statements For the Year Ended 30 September 2025 2.Accounting policies (continued)
| 2.5 | Revaluation of tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. At each reporting date the Company assesses whether there is any indication of impairment. If such indication exists, the recoverable amount of the asset is determined which is the higher of its fair value less costs to sell and its value in use. An impairment loss is recognised where the carrying amount exceeds the recoverable amount. Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the reporting date. Fair values are determined from market based evidence normally undertaken by professionally qualified valuers. Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.
| 2.6 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.7 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 2.8 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.9 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. Page 4
PANARD LIMITED
Notes to the Financial Statements For the Year Ended 30 September 2025
3. | Employees
| The average monthly number of employees, including directors, during the year was 0 (2024 - 0).
4. | Tangible fixed assets
|  | Freehold property
|  | £
| Cost or valuation |
| At 1 October 2024 | 2,918,000
| At 30 September 2025 | 2,918,000
| Net book value |
| At 30 September 2025 | 2,918,000
| At 30 September 2024 | 2,918,000
| The freehold investment property was valued by Edward Symmons LLP in February 2015 on an open market existing use basis. The historical cost is £921,771.
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PANARD LIMITED
Notes to the Financial Statements For the Year Ended 30 September 2025
5. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | (1,142) | 11,343
| Other debtors | 6,676 | -
|  | 5,534 | 11,343
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 1,349 | 5,748
| Corporation tax | 39,918 | 47,025
| Other taxation and social security | 10,041 | 11,662
| Other creditors | - | 30,532
| Accruals and deferred income | 50,286 | 50,160
|  | 101,594 | 145,127
7. | Reserves
Revaluation reserve This reserve records the value of asset revaluations and fair value movements on assets recognised in other comprehensive income Profit and loss account This reserve records retained earnings and accumulated losses.
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