Panam Chalu Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 12346560

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		1,027,216		1,027,216

			1,027,216		1,027,216
CURRENT ASSETS
Debtors	5	196,000		196,000
Cash at bank and in hand		197		17,984

		196,197		213,984
Creditors: Amounts Falling Due Within One Year	6	(400,718 )		(400,501 )

NET CURRENT ASSETS (LIABILITIES)			(204,521 )		(186,517 )

TOTAL ASSETS LESS CURRENT LIABILITIES			822,695		840,699

NET ASSETS			822,695		840,699

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			822,595		840,599

SHAREHOLDERS' FUNDS			822,695		840,699

Page 1

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Panam Chalu Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Mohammed Cheshem-Panam

Director

08/09/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Panam Chalu Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12346560 . The registered office is Ayton Road, Wymondham, Norfolk, NR18 0QH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The Group meets its day to day working capital requirements through an invoice financing facility,which is secured against trade debtors.

The Group's continued trading depends on its ability to remain within its borrowing facilities. The directors are of the opinion that the Group has adequate resources to continue its operations for the foreseeable future

The directors' commitment to further plant investment also illustrates the confidence held in regard to continuing operations.

For the reasons outlined above, the directors' view is that it is appropriate to continue to adopt the going concern basis in preparing the annual report and financial statements.

2.3. Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.4. Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amoint/ Issue costs are intialy recognised as a reduction in the proceeds of the associated capital instrument

2.5. Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the

Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 3)

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Panam Chalu Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 January 2025	1,027,216

As at 31 December 2025	1,027,216

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	1,027,216

As at 1 January 2025	1,027,216

5. Debtors

	2025	2024
	£	£
Due within one year
Amounts owed by group undertakings	196,000	196,000

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Amounts owed to group undertakings	399,686	399,469
Other creditors	1,032	1,032

	400,718	400,501

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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