Registered number
10025260
Panta Rhei Research Limited
Filleted Accounts
30 April 2026

Panta Rhei Research Limited
Registered number: | 10025260
Balance Sheet
as at 30 April 2026
Notes |  |  | 2026 |  |  | 2025
Fixed assets
Tangible assets | 3 |  |  | 6,681 |  |  | 8,352
Investments | 4 |  |  | 32,637 |  |  | -
|  |  |  | 39,318 |  |  | 8,352
Current assets
Debtors | 5 |  | 543,267 |  |  | 576,015
Cash at bank and in hand |  |  | 140,783 |  |  | 206,199
|  |  | 684,050 |  |  | 782,214
Creditors: amounts falling due within one year | 6 |  | (617,803) |  |  | (693,635)
Net current assets |  |  |  | 66,247 |  |  | 88,579
Net assets |  |  |  | 105,565 |  |  | 96,931
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | 105,465 |  |  | 96,831
Shareholder's funds |  |  |  | 105,565 |  |  | 96,931
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Ms Zora Lea Hauser
Director
Approved by the board on 2 July 2026

Panta Rhei Research Limited
Notes to the Accounts
for the year ended 30 April 2026
1 | Accounting policies
| Basis of preparation
| 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).
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Computers and office equipment | over 2 to 10 years
| Investments
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
| Foreign currency translation
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Employees | 2026 |  | 2025
Number | Number
| Average number of persons employed by the company | 1 |  | 1
3 | Tangible fixed assets
|  |  |  |  |  |  |  | Plant and machinery etc
| Cost
| At 1 May 2025 | 21,266
| At 30 April 2026 | 21,266
| Depreciation
| At 1 May 2025 | 12,914
| Charge for the year | 1,671
| At 30 April 2026 | 14,585
| Net book value
| At 30 April 2026 | 6,681
| At 30 April 2025 | 8,352
4 | Investments
Other
investments
| Cost
| Additions | 32,637
| At 30 April 2026 | 32,637
5 | Debtors | 2026 |  | 2025
| Deferred tax asset |  |  |  |  | 8,183 |  | 3,297
| Other debtors | 535,084 |  | 572,718
|  |  |  |  |  | 543,267 |  | 576,015
| Amounts due after more than one year included above | 8,183 |  | 3,297
6 | Creditors: amounts falling due within one year | 2026 |  | 2025
| Trade creditors | 1,000 |  | 1,000
| Taxation and social security costs | 263 |  | 1,095
| Other creditors | 616,540 |  | 691,540
|  |  |  |  |  | 617,803 |  | 693,635
7 | Loans to directors
| Description and conditions | B/fwd | Paid | Repaid | C/fwd
| Ms Zora Lea Hauser
| Directors loan account | 535,545 |  | 112,758 |  | (119,717) |  | 528,586
|  | 535,545 |  | 112,758 |  | (119,717) |  | 528,586
The overdrawn directors loan account will be repaid in the next few months.
8 | Controlling party
| The director, Ms Zora Lea Hauser is the controlling party.
9 | Other information
| Panta Rhei Research Limited is a private company limited by shares and incorporated in England. Its registered office is:
| 37a Great Percy Street
| London
| WC1X 9RD

Panta Rhei Research Limited 10025260 false 2025-05-01 2026-04-30 2026-04-30 VT Final Accounts May 2026 Ms Zora Lea Hauser No description of principal activity 10025260 2024-05-01 2025-04-30 10025260 core:WithinOneYear 2025-04-30 10025260 core:ShareCapital 2025-04-30 10025260 core:RetainedEarningsAccumulatedLosses 2025-04-30 10025260 core:AfterOneYear 2025-04-30 10025260 2025-05-01 2026-04-30 10025260 bus:PrivateLimitedCompanyLtd 2025-05-01 2026-04-30 10025260 bus:AuditExempt-NoAccountantsReport 2025-05-01 2026-04-30 10025260 bus:Director40 2025-05-01 2026-04-30 10025260 1 2025-05-01 2026-04-30 10025260 2 2025-05-01 2026-04-30 10025260 core:PlantMachinery 2025-05-01 2026-04-30 10025260 bus:Director1 2025-05-01 2026-04-30 10025260 bus:Director1 1 2025-05-01 2026-04-30 10025260 countries:England 2025-05-01 2026-04-30 10025260 bus:FRS102 2025-05-01 2026-04-30 10025260 bus:FilletedAccounts 2025-05-01 2026-04-30 10025260 2026-04-30 10025260 core:WithinOneYear 2026-04-30 10025260 core:ShareCapital 2026-04-30 10025260 core:RetainedEarningsAccumulatedLosses 2026-04-30 10025260 core:PlantMachinery 2026-04-30 10025260 core:AdditionsToInvestments 2026-04-30 10025260 core:AfterOneYear 2026-04-30 10025260 bus:Director1 1 2026-04-30 10025260 2025-04-30 10025260 core:PlantMachinery 2025-04-30 10025260 bus:Director1 1 2025-04-30 iso4217:GBP xbrli:pure