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COMPANY REGISTRATION NUMBER: 09808264

Blue Panorama Leathers Limited

Filleted Unaudited Abridged Financial Statements

31 October 2025

Blue Panorama Leathers Limited

Abridged Statement of Financial Position

31 October 2025

| 2025 | 2024
Note | £ | £ | £

Current assets

Stocks | 26,000 |  | 58,500
Debtors | 64,136 |  | 120,628
Cash at bank and in hand | 18,810 |  | 2,058
| --------- |  | ---------
| 108,946 |  | 181,186

Creditors: amounts falling due within one year | 76,042 |  | 149,894
| --------- |  | ---------
Net current assets |  | 32,904 | 31,292
|  | -------- | --------
Total assets less current liabilities |  | 32,904 | 31,292

Creditors: amounts falling due after more than one year |  | 29,736 | 35,033
|  | -------- | --------
Net assets/(liabilities) |  | 3,168 | ( 3,741)
|  | -------- | --------

Capital and reserves

Called up share capital |  | 100 | 100
Profit and loss account |  | 3,068 | ( 3,841)
|  | ------- | -------
Shareholders funds/(deficit) |  | 3,168 | ( 3,741)
|  | ------- | -------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .
All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31 October 2025 in accordance with Section 444(2A) of the Companies Act 2006.

Blue Panorama Leathers Limited

Abridged Statement of Financial Position (continued)

31 October 2025
These abridged financial statements were approved by the board of directors and authorised for issue on 16 August 2026 , and are signed on behalf of the board by:

Mr Mohamad El Baba |
Director |

Company registration number: 09808264

Blue Panorama Leathers Limited

Notes to the Abridged Financial Statements

Year ended 31 October 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 18 Hale Gardens, London, W3 9SQ, UK.
2. Statement of compliance
These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer, usually on despatch of the goods, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to 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 includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
4. Employee numbers
The average number of persons employed by the company during the year amounted to Nil (2024: 1 ).
5. Director's advances, credits and guarantees
At the year end the company owed Mr M El Baba £9,750 (2024: £46,066) in loans.