Company registration number 03817638 (England and Wales)
PANTHER SECURITY SYSTEMS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2026
PAGES FOR FILING WITH REGISTRAR
PANTHER SECURITY SYSTEMS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 8
PANTHER SECURITY SYSTEMS LIMITED
BALANCE SHEET
AS AT
30 APRIL 2026
30 April 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
4
206,636
210,328
Current assets
Stocks
30,566
31,172
Debtors
5
314,752
358,644
Cash at bank and in hand
293,106
310,942
638,424
700,758
Creditors: amounts falling due within one year
6
(588,584)
(632,178)
Net current assets
49,840
68,580
Total assets less current liabilities
256,476
278,908
Creditors: amounts falling due after more than one year
7
(102,174)
(111,926)
Provisions for liabilities
(1,141)
(938)
Net assets
153,161
166,044
Capital and reserves
Called up share capital
9
10,000
10,000
Profit and loss reserves
143,161
156,044
Total equity
153,161
166,044
PANTHER SECURITY SYSTEMS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
30 APRIL 2026
30 April 2026
- 2 -

For the financial year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements 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 financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements. true

The financial statements were approved by the board of directors and authorised for issue on 24 June 2026 and are signed on its behalf by:
Mr D J Henshall
Director
Company registration number 03817638 (England and Wales)
PANTHER SECURITY SYSTEMS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2026
- 3 -
1
Accounting policies
Company information

Panther Security Systems Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 10 Peartree Business Centre, Stanway, Colchester, Essex, CO3 0JN.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VA T.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings Freehold
2% straight line
Land and buildings Leasehold
25% reducing balance
Fixtures, fittings & equipment
25% reducing balance
Computer equipment
3 years straight line
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

1.5
Stocks

Stocks are stated at the lower of cost and net realisable value and are reviewed for indicators of impairment on a regular basis.

PANTHER SECURITY SYSTEMS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
1
Accounting policies
(Continued)
- 4 -
1.6
Financial instruments

Basic financial instruments are initially recognised at transaction value and subsequently measured at amortised cost. Financial assets comprise cash at bank and in hand, together with trade and other debtors.

A specific provision is made for debts for which recoverability is in doubt. Cash at bank and in hand is defined as all cash held in instant access bank accounts and used as working capital.

Financial liabilities held at amortised cost comprise all creditors except social security and other taxes, deferred income and provisions.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year which can differ to the accounting profit due to adjustments for transactions which are not tax deductable. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax has been provided where there are material timing differences between the accounting and tax treatment of fixed assets. The deferred tax provision is reviewed at the end of each accounting period and is calculated using the current rate of corporation tax.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.9
Employee benefits

The costs of short-term employee benefits, such as un-used holiday pay entitlement, are recognised as a liability and an expense.

1.10
Leases
As lessee

Rentals payable under operating leases, including any lease incentives received, are charged to income on a straight line basis over the term of the relevant lease.

PANTHER SECURITY SYSTEMS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
1
Accounting policies
(Continued)
- 5 -
1.11
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

1.12
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are in relation to prepaid maintenance and monitoring contracts which are calculated on a monthly basis based on the term of the contracts.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
20
18
PANTHER SECURITY SYSTEMS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
- 6 -
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 May 2025
235,758
92,996
328,754
Additions
-
0
3,020
3,020
At 30 April 2026
235,758
96,016
331,774
Depreciation and impairment
At 1 May 2025
29,307
89,119
118,426
Depreciation charged in the year
4,631
2,081
6,712
At 30 April 2026
33,938
91,200
125,138
Carrying amount
At 30 April 2026
201,820
4,816
206,636
At 30 April 2025
206,451
3,877
210,328
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
268,458
314,897
Other debtors
1,555
1,771
Prepayments and accrued income
44,739
41,976
314,752
358,644
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans
9,727
9,260
Trade creditors
100,768
127,801
Corporation tax
31,630
40,007
Other taxation and social security
60,078
79,068
Other creditors
1,067
1,067
Accruals and deferred income
385,314
374,975
588,584
632,178

The amounts payable under bank loans are secured by fixed charges over Freehold Property.

PANTHER SECURITY SYSTEMS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
- 7 -
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
102,174
111,926
Creditors which fall due after five years are payable as follows:
Payable by instalments
59,497
61,525

The amounts payable under bank loans are secured by fixed charges over Freehold Property.

8
Deferred taxation

Deferred tax assets and liabilities are offset where the company has a legally enforceable right to do so. The following is the analysis of the deferred tax balances (after offset) for financial reporting purposes:

Liabilities
Liabilities
2026
2025
Balances:
£
£
Accelerated capital allowances
1,141
938
2026
Movements in the year:
£
Liability at 1 May 2025
938
Charge to profit or loss
203
Liability at 30 April 2026
1,141
9
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
10,000
10,000
10,000
10,000
10
Operating lease commitments
As lessee
PANTHER SECURITY SYSTEMS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2026
10
Operating lease commitments
(Continued)
- 8 -

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2026
2025
£
£
Total commitments
53,054
76,791
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