PANDORA EVENTS LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—6

Registered number: 8901716

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		59,953		78,935
Investments	5		83,599		83,599

			143,552		162,534
CURRENT ASSETS
Debtors	6	49,999		81,469
Cash at bank and in hand		504,832		385,658

		554,831		467,127
Creditors: Amounts Falling Due Within One Year	7	(450,205 )		(388,263 )

NET CURRENT ASSETS (LIABILITIES)			104,626		78,864

TOTAL ASSETS LESS CURRENT LIABILITIES			248,178		241,398

Creditors: Amounts Falling Due After More Than One Year	8		(37,904 )		(55,929 )

NET ASSETS			210,274		185,469

CAPITAL AND RESERVES
Called up share capital	10		2		2
Profit and Loss Account			210,272		185,467

SHAREHOLDERS' FUNDS			210,274		185,469

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PANDORA EVENTS LIMITED

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 2026 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

Mrs VANESSA CARTER

Director

15 October 2026

The notes on pages 3 to 6 form part of these financial statements.

1. General Information

PANDORA EVENTS LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 8901716 . The registered office is 15a Anchor Road, Aldridge, Walsall, West Midlands, WS9 8PT.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% Reducing Balance
Motor Vehicles	25% Reducing Balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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PANDORA EVENTS LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2025: 4)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Total
	£	£	£
Cost
As at 1 March 2025	3,023	138,715	141,738

As at 28 February 2026	3,023	138,715	141,738

Depreciation
As at 1 March 2025	2,750	60,053	62,803
Provided during the period	91	18,891	18,982

As at 28 February 2026	2,841	78,944	81,785

Net Book Value
As at 28 February 2026	182	59,771	59,953

As at 1 March 2025	273	78,662	78,935

5. Investments

	Other
	£
Cost
As at 1 March 2025	135,952

As at 28 February 2026	135,952

Provision
As at 1 March 2025	52,353

As at 28 February 2026	52,353

Net Book Value
As at 28 February 2026	83,599

As at 1 March 2025	83,599

The Investment in Land of £135,952 is initially recognised at its purchase price plus any other directly attributable costs.

Fair Value gains or Losses that will arise after initial recognition will be taken to Profit & Loss Account. In 2023 £52,353 has been written off to Profit & Loss as non recoverable.

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PANDORA EVENTS LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	-	31,470
Other debtors - Deposits	49,999	49,999

	49,999	81,469

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	7,340	7,343
Trade creditors	76,828	1,347
Corporation tax	17,405	14,615
Other taxes and social security	8,835	8,835
VAT	7,309	10,388
Other creditors - Deposit from clients	324,164	337,411
Accruals and deferred income	6,450	6,450
Directors' loan accounts	1,874	1,874

	450,205	388,263

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	30,456	37,988
Bank loans - Bounce back loan	7,448	17,941

	37,904	55,929

9. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	7,340	7,343
Later than one year and not later than five years	30,456	37,988

	37,796	45,331

	37,796	45,331

10. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

11. Directors Advances, Credits and Guarantees

Dividends paid to directors

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PANDORA EVENTS LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

	2026	2025
	£	£
Mrs VANESSA CARTER	5,000	8,501
Miss CAITLIN CARTER	15,000	-

12. Dividends

	2026	2025
	£	£
On equity shares:
Interim dividend paid	20,000	8,501

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