00716254falsethat of a property owner2025-01-012025-12-31http://www.companieshouse.gov.uk/2024-12-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-12-31http://www.companieshouse.gov.uk/cd:Director12025-01-012025-12-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-12-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12025-01-012025-12-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2025-01-012025-12-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2025-01-012025-12-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-12-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-12-31http://www.companieshouse.gov.uk/2025-01-012025-12-31http://www.companieshouse.gov.uk/2024-12-31http://www.companieshouse.gov.uk/cd:FRS1022025-01-012025-12-31http://www.companieshouse.gov.uk/2025-12-31http://www.companieshouse.gov.uk/cd:FullAccounts2025-01-012025-12-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2025-01-012025-12-31iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 00716254
Panya Property & Investment Co. Limited
ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Prepared By:
Munro's
Chartered Accountants
1341 High Road
Whetstone
London
N20 9HR
Panya Property & Investment Co. Limited
ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025
DIRECTORS
Ms M Vaughan
REGISTERED OFFICE
1341 High Road
Whetstone
London
N20 9HR
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 00716254
ACCOUNTANTS
Munro's
Chartered Accountants
1341 High Road
Whetstone
London
N20 9HR
Panya Property & Investment Co. Limited
ACCOUNTS
FOR THEYEARENDED31 DECEMBER 2025
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
Panya Property & Investment Co. Limited
BALANCE SHEET AT 31 December 2025
20252024
Notes££
FIXED ASSETS
Tangible assets32,142,8192,102,164
CURRENT ASSETS
Debtors59381,426
Cash at bank and in hand850,6521,168,205
851,5901,169,631
CREDITORS: Amounts falling due within one year6118,301416,256
NET CURRENT ASSETS733,289753,375
TOTAL ASSETS LESS CURRENT LIABILITIES2,876,1082,855,539
PROVISIONS FOR LIABILITIES AND CHARGES7100,31396,563
NET ASSETS2,775,7952,758,976
CAPITAL AND RESERVES
Called up share capital85050
Revaluation reserve1c,9401,252386,252
Other reserves10210210
Profit and loss account2,374,2832,372,464
SHAREHOLDERS' FUNDS2,775,7952,758,976
For the year ending 31 December 2025 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 14 September 2026 and signed on their behalf by
.............................
Ms M Vaughan
Director
Panya Property & Investment Co. Limited
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31 DECEMBER 2025
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Investment Properties
Investment properties are included in the financial statements at fair value. Gains are recognised in the income statement, Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
1c. Revaluation Reserve
Surpluses or deficits arising on the revaluation of individual fixed assets other than investment properties are credited or debited to a non-distributible reserve known as the revaluation reserve (see also note 9).
Revaluation deficits in excess of the amount of prior revaluation surpluses on the same asset are charged to the profit and loss account.
2. EMPLOYEES
20252024
No.No.
Average number of employees11
3. TANGIBLE FIXED ASSETS
Cost
At 31 December 2025
Depreciation
At 31 December 2025
Net Book Amounts
At 31 December 2025
Panya Property & Investment Co. Limited
4. INVESTMENT PROPERTIES
Investment
PropertiesTotal
££
Fair value
At 1 January 20252,102,1642,102,164
Revaluation40,65540,655
At 31 December 20252,142,8192,142,819
5. DEBTORS 20252024
££
Amounts falling due within one year
Prepayments9381,426
9381,426
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20252024
££
UK corporation tax14,9339,568
Directors current account100,532405,188
Other creditors1,461-
Accruals1,3751,500
118,301416,256
7. PROVISIONS FOR LIABILITIES 20252024
££
Deferred taxation100,31396,563
100,31396,563
Panya Property & Investment Co. Limited
8. SHARE CAPITAL 20252024
££
Allotted, issued and fully paid:
50 Ordinary shares of £1 each5050
5050
9. REVALUATION RESERVE 20252024
££
Revaluation reserve401,252386,252
401,252386,252
10. OTHER RESERVES 20252024
££
Reserves210210
210210