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Registered number: 09957794
PANMMAS LTD
ACCOUNTS
FOR THE YEAR ENDED 31/01/2026
Prepared By:
Speed Consultants Ltd
Licensed Accountant
954 Eastern Avenue
Ilford
Essex
IG2 7JD
PANMMAS LTD
ACCOUNTS
FOR THE YEAR ENDED 31/01/2026
DIRECTORS
Thushapan Luxmekanthan
REGISTERED OFFICE
28 High View
Sutton
Cheam
SM2 7DY
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 09957794
ACCOUNTANTS
Speed Consultants Ltd
Licensed Accountant
954 Eastern Avenue
Ilford
Essex
IG2 7JD
PANMMAS LTD
ACCOUNTS
FOR THEYEARENDED31/01/2026
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-
PANMMAS LTD
BALANCE SHEET AT 31/01/2026
20262025
Notes££
FIXED ASSETS
Tangible assets3 87,16991,491
CURRENT ASSETS
Stock85,46074,130
Debtors5495,507713,278
Cash at bank and in hand71,85235,558
652,819822,966
CREDITORS: Amounts falling due within one year6312,510462,493
NET CURRENT ASSETS340,309360,473
TOTAL ASSETS LESS CURRENT LIABILITIES427,478451,964
CREDITORS: Amounts falling due after more than one year7261,427317,765
NET ASSETS166,051134,199
CAPITAL AND RESERVES
Called up share capital811
Profit and loss account166,050134,198
SHAREHOLDERS' FUNDS166,051134,199
For the year ending 31/01/2026 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 29/10/2026 and signed on their behalf by
.............................
Thushapan Luxmekanthan
Director
PANMMAS LTD
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/01/2026
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. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Commercial Vehicles 20%
Fixtures and Fittings 15%
1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.
2. EMPLOYEES
20262025
No.No.
Average number of employees108
PANMMAS LTD
3. TANGIBLE FIXED ASSETS
Long LeaseholdCommercialFixtures
PropertiesVehiclesand FittingsTotal
££££
Cost
At 01/02/202565,91718,99621,935106,848
At 31/01/202665,91718,99621,935106,848
Depreciation
At 01/02/2025-9,2706,08715,357
For the year-1,9452,3774,322
At 31/01/2026-11,2158,46419,679
Net Book Amounts
At 31/01/202665,9177,78113,47187,169
At 31/01/202565,9179,72615,84891,491
4. STOCK 20262025
££
Stock comprises:
Stock85,46074,130
85,46074,130
5. DEBTORS 20262025
££
Amounts falling due within one year
VAT3,733-
Amounts due from group companies479,774701,278
Prepayments12,00012,000
495,507713,278
PANMMAS LTD
6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20262025
££
UK corporation tax24,54514,183
VAT-5,297
PAYE control2,2683,018
Salaries and wages control10,57511,626
Directors current account42,557137,546
Bank loans and overdrafts98444
Credit card-326
Finance leases2,6256,300
Trade creditors211,720265,631
Other creditors18,12218,122
312,510462,493
7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
20262025
££
Loans >1yr233,333283,333
Loans >1yr28,09434,432
261,427317,765
8. SHARE CAPITAL 20262025
££
Allotted, issued and fully paid:
1 Ordinary shares of £1 each11
11