Company Registration No. 11139507 (England and Wales)
Panda Baobao Limited
Unaudited accounts
for the year ended 31 January 2026
Panda Baobao Limited
Unaudited accounts
Contents
Panda Baobao Limited
Company Information
for the year ended 31 January 2026
Company Number
11139507 (England and Wales)
Registered Office
767 High Road
Leytonstone
London
E11 4QS
United Kingdom
Accountants
Tax Return Accountants Ltd
26 Spinning Wheelway
Hackbridge
Wallington
GB
SM6 7DS
Panda Baobao Limited
Statement of financial position
as at 31 January 2026
Tangible assets
16,003
20,004
Cash at bank and in hand
9,461
6,372
Creditors: amounts falling due within one year
(13,055)
(9,718)
Net current assets
19,556
21,804
Called up share capital
100
100
Profit and loss account
35,459
41,708
Shareholders' funds
35,559
41,808
For the year ending 31 January 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 25 October 2026 and were signed on its behalf by
Yiming Zhou
Director
Company Registration No. 11139507
Panda Baobao Limited
Notes to the Accounts
for the year ended 31 January 2026
Panda Baobao Limited is a private company, limited by shares, registered in England and Wales, registration number 11139507. The registered office is 767 High Road, Leytonstone, London, E11 4QS, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively.
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or
substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be
recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Panda Baobao Limited
Notes to the Accounts
for the year ended 31 January 2026
These financial statements have been prepared on a going concern basis under the historical cost convention and in accordance with the Companies Act 2006.
The director acknowledges the latest guidance on going concern. The director has a reasonable expectation that the Company has adequate resources to continue in operational excellence for a period of twelve months from the date of the approval of the financial statements and, therefore, she continues to adopt the going concern basis in preparing the annual financial statements.
Company name and registered office address
Company name change resolution was approved on 1st June 2026, changing the company name from Panda Cha Limited to Panda Baobao Limited.
The registered office address was changed from 8 Domingo Street Clerkenwell London EC1Y 0TA United Kingdom to 767 High Road Leytonstone London E11 4QS on 28 June 2026
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 February 2025
38,194
26,500
64,694
At 31 January 2026
38,194
26,500
64,694
At 1 February 2025
28,664
16,026
44,690
Charge for the year
1,906
2,095
4,001
At 31 January 2026
30,570
18,121
48,691
At 31 January 2026
7,624
8,379
16,003
At 31 January 2025
9,530
10,474
20,004
Amounts falling due after more than one year
Other debtors
20,000
20,000
6
Creditors: amounts falling due within one year
2026
2025
Trade creditors
1,500
3,750
Taxes and social security
941
994
Loans from directors
3,737
-
7
Average number of employees
During the year the average number of employees was 3 (2025: 3).