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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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