Peppermint Panda Limited

Peppermint Panda Limited
Contents Page
For the year ended 31 May 2025

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Peppermint Panda Limited Accountants' Report For the year ended 31 May 2025
Chartered Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of Peppermint Panda Limited for the Year Ended 31 May 2025 In order to assist you in fulfilling your duties under the Companies Act 2006, we have prepared, for your approval, the accounts of Peppermint Panda Limited for the year ended 31 May 2025. These accounts comprise the Profit and Loss Account, the Balance Sheet, and the related notes, prepared from the companys accounting records and from the information and explanations you have provided to us. As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements, which are detailed at: ICAEW Regulations, Standards and Guidance This report is made solely to the Board of Directors of Peppermint Panda Limited, as a body, in accordance with the terms of our engagement letter date 10 May 2026. Our work has been undertaken solely to prepare, for your approval, the accounts of Peppermint Panda Limited and to state those matters that we have agreed to state to the Board of Directors of Peppermint Panda Limited, as a body, in this report, in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Peppermint Panda Limited and its Board of Directors, as a body, for our work or for this report. It is your duty to ensure that Peppermint Panda Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position, and profit of Peppermint Panda Limited . You consider that Peppermint Panda Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Peppermint Panda Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or the information and explanations you have provided to us and, accordingly, we do not express any opinion on the statutory accounts for the year ended 31 May 2025. .................................................... aa Chartered Accountants 6 Blenheim Court Peppercorn Close Peterborough United Kingdom PE1 2DU 31 May 2026 1

Peppermint Panda Limited
Accountants' Report
For the year ended 31 May 2025

Chartered Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of Peppermint Panda Limited for the Year Ended 31 May 2025

In order to assist you in fulfilling your duties under the Companies Act 2006, we have prepared, for your approval, the accounts of Peppermint Panda Limited for the year ended 31 May 2025. These accounts comprise the Profit and Loss Account, the Balance Sheet, and the related notes, prepared from the companys accounting records and from the information and explanations you have provided to us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements, which are detailed at: ICAEW Regulations, Standards and Guidance

This report is made solely to the Board of Directors of Peppermint Panda Limited, as a body, in accordance with the terms of our engagement letter date 10 May 2026.

Our work has been undertaken solely to prepare, for your approval, the accounts of Peppermint Panda Limited and to state those matters that we have agreed to state to the Board of Directors of Peppermint Panda Limited, as a body, in this report, in accordance with ICAEW Technical Release 07/16 AAF.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Peppermint Panda Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Peppermint Panda Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position, and profit of Peppermint Panda Limited .

You consider that Peppermint Panda Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Peppermint Panda Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or the information and explanations you have provided to us and, accordingly, we do not express any opinion on the statutory accounts for the year ended 31 May 2025.

....................................................
aa Chartered Accountants
6 Blenheim Court
Peppercorn Close
Peterborough
United Kingdom
PE1 2DU
31 May 2026

1

Peppermint Panda Limited
Statement of Financial Position
As at 31 May 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	862,611	434,900
		862,611	434,900
Current assets
Debtors		1,254	1,108
Cash at bank and in hand		135,140	26,994
		136,394	28,102
Creditors: amount falling due within one year		(541,286)	(501,155)
Net current assets		(404,892)	(473,053)

Total assets less current liabilities		457,719	(38,153)
Creditors: amount falling due after more than one year		(527,887)	0
Accruals and deferred income		0	(58)
Provisions for liabilities		(2,479)	0
Net assets		(72,647)	(38,211)

Capital and reserves
Called up share capital	4	3	3
Revaluation Reserves		10,568	0
Profit and loss account		(83,218)	(38,214)
Shareholders' funds		(72,647)	(38,211)

For the year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 31 May 2026 and were signed on its behalf by:

-------------------------------
Nanak Singh
Director

2

Peppermint Panda Limited
Notes to the Abridged Financial Statements
For the year ended 31 May 2025

General Information

Peppermint Panda Limited is a private company, limited by shares, registered in England and Wales, registration number 14081505, registration address Broadway Gardens, Peterborough, PE1 9YX.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
The directors have made the commercial decision to alter the accounting standard from FRS105 to FRS102 (1A) all relevant re instatements have been made. There has been no effect to the retained earnings.

Going concern basis

The directors are willing to support the growth and profitability of the company for the next 12 months and believe that the company is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Therefore, they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

3 years Straight Line

Investment properties

Investment properties are properties held to earn rentals and/or for capital appreciation.
Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees including directors Average number of employees during the year was 3 (2024 : 3).

3.

Tangible fixed assets

Cost or valuation	Computer Equipment	Investment properties	Total
	£	£	£
At 01 June 2024	1,649	434,900	436,549
Additions	-	413,565	413,565
Disposals	-	-	-
Revaluations	-	13,047	13,047
At 31 May 2025	1,649	861,512	863,161
Depreciation
At 01 June 2024	-	-	-
Charge for year	550	-	550
On disposals	-	-	-
At 31 May 2025	550	-	550
Net book values
Closing balance as at 31 May 2025	1,099	861,512	862,611
Opening balance as at 01 June 2024	-	434,900	434,900

4.

Share Capital

Authorised
3 Class A shares of £1.00 each

Allotted, called up and fully paid	2025 £		2024 £
3 Class A shares of £1.00 each	3		3
	3		3

3

Registered Number: 14081505
England and Wales
PEPPERMINT PANDA LIMITED

Abridged Accounts

Period of accounts Start date: 01 June 2024 End date: 31 May 2025