PANTHERA INTERNATIONAL LTD


Director	PULS III, John Leo, Mr.


Registered Address	C/O Factotum Group Llp The Kinetic Centre
	Theobald Street
	Borehamwood
	WD6 4PJ


Registered Number	15622964 (England and Wales)

Balance Sheet as at
30 April 2026

	Notes	2026		2025
		£	£	£	£
Called up share capital not paid			100		100
Fixed assets
Intangible assets	3		13,333		21,333
			13,333		21,333
Current assets
Debtors	4	1,278		540
Cash at bank and on hand		34,925		46,775
		36,203		47,315
Creditors amounts falling due within one year	5	(229,469)		(184,348)
Net current assets (liabilities)			(193,166)		(136,933)
Total assets less current liabilities			(179,833)		(115,600)
Net assets			(179,833)		(115,600)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(179,933)		(115,700)
Shareholders' funds			(179,833)		(115,600)

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 27 July 2026, and are signed on its behalf by:

PULS III, John Leo, Mr.
Director
Registered Company No. 15622964

PANTHERA INTERNATIONAL LTD

Notes to the Financial Statements
for the year ended 30 April 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	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).

	Going concern
	The director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	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.

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.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Amortisation
	Website is being amortised evenly over its estimated useful life of three years.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 May 25	24,000
	At 30 April 26	24,000
	Amortisation and impairment
	At 01 May 25	2,667
	Charge for year	8,000
	At 30 April 26	10,667
	Net book value
	At 30 April 26	13,333
	At 30 April 25	21,333

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Other debtors	-	540
Prepayments and accrued income	1,278	-
Total	1,278	540

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	3,671	422
Amounts owed to related parties	18,430	-
Taxation and social security	-	920
Other creditors	204,362	180,000
Accrued liabilities and deferred income	3,006	3,006
Total	229,469	184,348