REGISTERED NUMBER: 11694847 (England and Wales)

Financial Statements

for the Year Ended 30 November 2025

for

Panthera Ventures Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

N Bahel

REGISTERED OFFICE:

c/o Parker Cavendish, Suite 301

Stanmore Business and Innovation Centre

Howard Road

Stanmore

Middlesex

HA7 1FW

REGISTERED NUMBER:

11694847 (England and Wales)

ACCOUNTANTS:

Parker Cavendish

Chartered Accountants

Suite 301, Stanmore Business

and Innovation Centre

Howard Road

Stanmore

Middlesex

HA7 1FW

FIXED ASSETS

Tangible assets

5

85,048

126,056

Investments

6

8,550

8,550

93,598

134,606

CURRENT ASSETS

Debtors

7

82,864

70,136

Cash at bank

170,136

77,364

253,000

147,500

CREDITORS

Amounts falling due within one year

8

(162,187

)

(146,418

)

NET CURRENT ASSETS

90,813

1,082

TOTAL ASSETS LESS CURRENT LIABILITIES

184,411

135,688

CREDITORS

Amounts falling due after more than one year

9

(82,578

)

(98,322

)

NET ASSETS

101,833

37,366

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

101,831

37,364

SHAREHOLDERS' FUNDS

101,833

37,366

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 August 2026 and were signed by:

N Bahel - Director

1.	STATUTORY INFORMATION

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

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Income is recognised when the service is provided.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33.33% on cost and 25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Investments

Investments are recorded at cost less any accumulated depreciation and any accumulated impairment losses.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

and 30 November 2025

173,656

DEPRECIATION

At 1 December 2024

47,600

Charge for year

41,008

At 30 November 2025

88,608

NET BOOK VALUE

At 30 November 2025

85,048

At 30 November 2024

126,056

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 December 2024

and 30 November 2025

8,550

NET BOOK VALUE

At 30 November 2025

8,550

At 30 November 2024

8,550

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

35,018

Other debtors

82,864

35,118

82,864

70,136

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

12,479

8,315

Taxation and social security

143,768

131,002

Other creditors

5,940

7,101

162,187

146,418

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

82,578

98,322

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included within other creditors at the year end is an amount of £1,440 (2024: £2,901) due to the director N Bahel. Interest of £7,274 (2024: £3,785) was charged on the overdrawn balance at a rate of 3.75% whilst the account was overdrawn.

The following aggregate amounts were advanced to the director during the year and were considered material:

January 2025

£107,554

February 2025

£23,931

March 2025

£11,221

April 2025

£38,085

June 2025

£23,301

July 2025

£60,071

September 2025

£17,071

October 2025

£14,732

November 2025

£33,586

There have been no other advances which individually were considered material and no other individual advances exceeding £10,000 to the director during the year under review.