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Company Registration No. 14725062 (England and Wales)
Panda Callington Limited Unaudited accounts for the year ended 30 September 2025
Panda Callington Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Panda Callington Limited Company Information for the year ended 30 September 2025
Director
Megan Jade COLE
Company Number
14725062 (England and Wales)
Registered Office
The Red Panda Unit 13-15 Pannier Market, Fore Street Callington Cornwall PL17 7AD England
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Panda Callington Limited Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
29,238
13,590
Current assets
Inventories
11,663
5,506
Cash at bank and in hand
120,619
64,075
132,282
69,581
Creditors: amounts falling due within one year
5
(61,694)
(42,961)
Net current assets
70,588
26,620
Net assets
99,826
40,210
Capital and reserves
Called up share capital
100
100
Profit and loss account
99,726
40,110
Shareholders' funds
99,826
40,210
For the year ending 30 September 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 director acknowledges her 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 and authorised for issue on 27 March 2026 and were signed on its behalf by
Megan Jade COLE Director Company Registration No. 14725062
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Panda Callington Limited Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Panda Callington Limited is a private company, limited by shares, registered in England and Wales, registration number 14725062. The registered office is The Red Panda, Unit 13-15, Pannier Market, Fore Street, Callington, Cornwall, PL17 7AD, England.
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.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 October 2024
15,100
-
15,100
Additions
-
22,767
22,767
At 30 September 2025
15,100
22,767
37,867
Depreciation
At 1 October 2024
1,510
-
1,510
Charge for the year
3,020
4,099
7,119
At 30 September 2025
4,530
4,099
8,629
Net book value
At 30 September 2025
10,570
18,668
29,238
At 30 September 2024
13,590
-
13,590
5
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
36,831
21,706
Taxes and social security
20,757
17,544
Proposed dividends
-
500
Loans from directors
466
732
Accruals
3,640
2,479
61,694
42,961
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Panda Callington Limited Notes to the Accounts for the year ended 30 September 2025
6
Average number of employees
During the year the average number of employees was 12 (2024: 0).
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