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2018-04-30 09561136 dpl-frs:CostSales dpl-frs:Item7 2019-04-30 09561136 dpl-frs:DistributionCosts dpl-frs:Item7 2018-05-01 2019-04-30 09561136 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2018-05-01 2019-04-30 09561136 dpl-frs:Item8 2018-05-01 2019-04-30 09561136 dpl-frs:Item8 2018-04-30 09561136 dpl-frs:Item8 2019-04-30 09561136 dpl-frs:CostSales dpl-frs:Item8 2018-05-01 2019-04-30 09561136 dpl-frs:CostSales dpl-frs:Item8 2018-04-30 09561136 dpl-frs:CostSales dpl-frs:Item8 2019-04-30 09561136 dpl-frs:DistributionCosts dpl-frs:Item8 2018-05-01 2019-04-30 09561136 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2018-05-01 2019-04-30 09561136 dpl-frs:Item9 2018-05-01 2019-04-30 09561136 dpl-frs:Item9 2018-04-30 09561136 dpl-frs:Item9 2019-04-30 09561136 dpl-frs:CostSales dpl-frs:Item9 2018-05-01 2019-04-30 09561136 dpl-frs:CostSales dpl-frs:Item9 2018-04-30 09561136 dpl-frs:CostSales dpl-frs:Item9 2019-04-30 09561136 dpl-frs:DistributionCosts dpl-frs:Item9 2018-05-01 2019-04-30 09561136 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dpl-frs:Item12 2018-04-30 09561136 dpl-frs:Item12 2019-04-30 09561136 dpl-frs:CostSales dpl-frs:Item12 2018-05-01 2019-04-30 09561136 dpl-frs:CostSales dpl-frs:Item12 2018-04-30 09561136 dpl-frs:CostSales dpl-frs:Item12 2019-04-30 09561136 dpl-frs:DistributionCosts dpl-frs:Item12 2018-05-01 2019-04-30 09561136 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2018-05-01 2019-04-30 09561136 1 2018-05-01 2019-04-30 09561136 frs-countries:EnglandWales 2018-05-01 2019-04-30
Registered number: 09561136
Pandora Star Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2020
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Balance Sheet
Registered number: 09561136
2020 2019
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 4,045 4,224
4,045 4,224
CURRENT ASSETS
Debtors 5 5,345 -
Cash at bank and in hand 144,853 21,019
150,198 21,019
Creditors: Amounts Falling Due Within One Year 6 (84,780 ) (23,578 )
NET CURRENT ASSETS (LIABILITIES) 65,418 (2,559 )
TOTAL ASSETS LESS CURRENT LIABILITIES 69,463 1,665
Creditors: Amounts Falling Due After More Than One Year 7 (43,750 ) -
PROVISIONS FOR LIABILITIES
Deferred Taxation - (803 )
NET ASSETS 25,713 862
CAPITAL AND RESERVES
Called up share capital 8 110 100
Profit and Loss Account 25,603 762
SHAREHOLDERS' FUNDS 25,713 862
Page 1
For the year ending 30 April 2020 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • 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
Mr Todd Routt
Director
Miss Adriana WIGDEROWITZ
Director
28/01/2021
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. 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.
1.3. 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 15% Reducing balance method
Computer Equipment 33% Reducing balance method
1.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
1.5. 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.
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.
2. Average Number of Employees
Average number of employees, including directors, during the year was 2 (2019: 6)
2 6
3. Intangible Assets
Other
£
Cost
As at 1 May 2019 -
Additions -
As at 30 April 2020 -
Net Book Value
As at 30 April 2020 -
As at 1 May 2019 -
Page 4
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 May 2019 5,226 3,336 8,562
Additions - 1,092 1,092
As at 30 April 2020 5,226 4,428 9,654
Depreciation
As at 1 May 2019 2,498 1,840 4,338
Provided during the period 409 862 1,271
As at 30 April 2020 2,907 2,702 5,609
Net Book Value
As at 30 April 2020 2,319 1,726 4,045
As at 1 May 2019 2,728 1,496 4,224
5. Debtors
2020 2019
£ £
Due within one year
Trade debtors 5,345 -
5,345 -
6. Creditors: Amounts Falling Due Within One Year
2020 2019
£ £
Bank loans and overdrafts 15,000 -
Corporation tax 40,163 487
Other taxes and social security 1,393 1,132
VAT 451 2,623
Net wages 215 -
Directors loan account - L Carter 2,150 1,536
Directors loan account - T Routt 13,224 17,398
Directors loan account - Wareham 624 -
Pension payable 226 -
Directors loan account - Adriana 624 -
Accruals and deferred income 6,085 -
Directors' loan accounts 4,625 402
84,780 23,578
Page 5
7. Creditors: Amounts Falling Due After More Than One Year
2020 2019
£ £
Bank loans 43,750 -
43,750 -
8. Share Capital
2020 2019
Allotted, Called up and fully paid 110 100
9. General Information
Pandora Star Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09561136 . The registered office is Chancery Station House, , 31-33 High Holborn, , London, England, WC1V 6AX.
Page 6