Company No: 16021447 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	31.10.2025
		£
Current assets
Cash at bank and in hand		3,161,501
		3,161,501
Creditors: amounts falling due within one year	4	( 2,700,960)
Net current assets		460,541
Total assets less current liabilities		460,541
Net assets		460,541
Capital and reserves
Called-up share capital	5	1
Profit and loss account		460,540
Total shareholders' funds		460,541

For the financial period ending 31 October 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 financial statements for the financial period 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Banana Pancakes Limited (registered number: 16021447) were approved and authorised for issue by the Board of Directors on 11 June 2026. They were signed on its behalf by:

Mr M O Hopper Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

Banana Pancakes Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Woodwater House, Pynes Hill, Exeter, EX2 5WR, United Kingdom. The principal place of business is 30 Stret kosti veur woles, Nansledan, Newquay, Cornwall, TR8 4GU.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	Period from 16.10.2024 to 31.10.2025
	Number
Monthly average number of persons employed by the Company during the period, including directors	2

3. Fixed asset investments

	Other investments		Total
	£		£
Cost or valuation before impairment
At 16 October 2024	0		0
Additions	2,794,269		2,794,269
Disposals	( 2,794,269)		( 2,794,269)
At 31 October 2025	0		0
Carrying value at 31 October 2025	0		0

4. Creditors: amounts falling due within one year

	31.10.2025
	£
Amounts owed to directors	2,518,472
Accruals	25,290
Taxation and social security	157,198
	2,700,960

5. Called-up share capital

	31.10.2025
	£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 0.01 each	1

6. Related party transactions

Transactions with the entity's directors

	31.10.2025
	£
Amounts owed to directors	2,518,472

The loan is interest free and repayable on demand.