Pamant Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 00988262 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

PAMANT LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M A Taylor

N E Taylor

REGISTERED OFFICE:

19 Newby Farm Road

Scarborough

North Yorkshire

YO12 6UJ

REGISTERED NUMBER:

00988262 (England and Wales)

ACCOUNTANTS:

Lloyd Dowson Limited

Medina House

2 Station Avenue

Bridlington

East Yorkshire

YO16 4LZ

FIXED ASSETS

Tangible assets

4

62,202

26,837

Investments

5

-

502,218

Investment property

6

2,270,000

4,499,000

2,332,202

5,028,055

CURRENT ASSETS

Debtors

7

1,684,616

279,897

Cash at bank

2,901,429

1,760,589

4,586,045

2,040,486

CREDITORS

Amounts falling due within one year

8

414,258

89,982

NET CURRENT ASSETS

4,171,787

1,950,504

TOTAL ASSETS LESS CURRENT
LIABILITIES

6,503,989

6,978,559

PROVISIONS FOR LIABILITIES

122,468

207,869

NET ASSETS

6,381,521

6,770,690

CAPITAL AND RESERVES

Called up share capital

9

5,364

Share premium

11,406

Non distributable reserve

1,238,289

1,927,119

Retained earnings

5,126,462

4,826,801

SHAREHOLDERS' FUNDS

6,381,521

6,770,690

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 August 2026 and were signed on its behalf by:

M A Taylor - Director

1.	STATUTORY INFORMATION

Pamant Limited 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover is derived from investment property and is recognised when the rent falls due.

Tangible fixed assets

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

Fixtures and fittings

-

12.5% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Investment property

Investment property is shown at the most recent valuation. Any aggregate surplus or deficit arising from changes in the fair value is recognised in the statement of income and retained earnings.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

69,400

Additions

68,354

Disposals

(51,062

)

At 31 March 2026

86,692

DEPRECIATION

At 1 April 2025

42,563

Charge for year

13,691

Eliminated on disposal

(31,764

)

At 31 March 2026

24,490

NET BOOK VALUE

At 31 March 2026

62,202

At 31 March 2025

26,837

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2025

502,218

Additions

176,539

Disposals

(678,757

)

At 31 March 2026

-

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

502,218

All fixed asset investments were sold within the year and none were held as of 31 March 2026.

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

4,499,000

Disposals

(2,229,000

)

At 31 March 2026

2,270,000

NET BOOK VALUE

At 31 March 2026

2,270,000

At 31 March 2025

4,499,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2017

1,509,222

Valuation in 2018

(47,286

)

Valuation in 2024

(116,730

)

Cost

924,794

2,270,000

If the investment property had not been revalued it would have been included at the following historical cost:

31.3.26

31.3.25

£

Cost

924,794

2,432,620

The investment property was valued on an open market basis on 31 March 2026 by the directors .

7.

DEBTORS

31.3.26

31.3.25

£

Amounts falling due within one year:

Trade debtors

-

9,773

Other debtors

1,684,616

79,050

1,684,616

88,823

Amounts falling due after more than one year:

Other debtors

-

191,074

Aggregate amounts

1,684,616

279,897

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Taxation and social security

408,710

75,210

Other creditors

5,548

14,772

414,258

89,982

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

5,264

Ordinary

£1

5,264

100

Ordinary B

£1

100

5,364