Pangratiou Limited - Filleted accounts

Registered number

10993435

Pangratiou Limited

Filleted Accounts

31 October 2025

Pangratiou Limited
Registered number:		10993435
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		51,356			50,526

Current assets
Stocks		1,755			755
Debtors	4	62,731			56,819
Cash at bank and in hand		25,543			21,255
		90,029			78,829

Creditors: amounts falling due within one year	5	(108,621)			(102,890)

Net current liabilities			(18,592)			(24,061)

Net assets			32,764			26,465

Capital and reserves
Called up share capital			100			100
Profit and loss account			32,664			26,365

Shareholder's funds			32,764			26,465

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 his 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.




M A Pangratiou
Director
Approved by the board on 6 July 2026

Pangratiou Limited
Notes to the Accounts
for the year ended 31 October 2025


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.

	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.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	1		1


3	Tangible fixed assets
				Plant and machinery etc
£
	Cost
	At 1 November 2024			55,193
	Additions			5,125
	At 31 October 2025			60,318

	Depreciation
	At 1 November 2024			4,667
	Charge for the year			4,295
	At 31 October 2025			8,962

	Net book value
	At 31 October 2025			51,356
	At 31 October 2024			50,526


4	Debtors	2025		2024
£			£

	Amounts owed by group undertakings and undertakings in which the company has a participating interest	47,555		49,346
	Other debtors	15,176		7,473
		62,731		56,819


5	Creditors: amounts falling due within one year	2025		2024
£			£

	Bank loans and overdrafts	619		8,844
	Amounts owed to group undertakings and undertakings in which the company has a participating interest	60,531		79,192
	Taxation and social security costs	4,723		1,402
	Other creditors	42,748		13,452
		108,621		102,890


6	Controlling party

	The company is controlled by Mr M A Pangratiou on the basis that he holds 100% of the ordinary issued share capital of the company.


7	Other information

	Pangratiou Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Pennyweights
	Kenley
	CR8 5HB