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REGISTERED NUMBER: 12534684 (England and Wales)

















FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2023 TO 31 DECEMBER 2023

FOR

PAU CAPITAL LTD

PAU CAPITAL LTD (BY SHARES) (REGISTERED NUMBER: 12534684)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 APRIL 2023 TO 31 DECEMBER 2023










Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3


PAU CAPITAL LTD (BY SHARES)

COMPANY INFORMATION
FOR THE PERIOD 1 APRIL 2023 TO 31 DECEMBER 2023







DIRECTORS: Mr V Pau
Mrs R Pau





REGISTERED OFFICE: 505 Pinner Road
Harrow
Middlesex
HA2 6EH





REGISTERED NUMBER: 12534684 (England and Wales)





ACCOUNTANTS: STGCA LLP t/a Sterling
Chartered Accountants
505 Pinner Road
Harrow
Middlesex
HA2 6EH

CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS
ON THE UNAUDITED FINANCIAL STATEMENTS OF
PAU CAPITAL LTD (BY SHARES)


The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement is not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Pau Capital Ltd for the period ended 31 December 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Pau Capital Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Pau Capital Ltd and state those matters that we have agreed to state to the Board of Directors of Pau Capital Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Pau Capital Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Pau Capital Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Pau Capital Ltd. You consider that Pau Capital Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Pau Capital Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






STGCA LLP t/a Sterling
Chartered Accountants
505 Pinner Road
Harrow
Middlesex
HA2 6EH


19 September 2024

PAU CAPITAL LTD (BY SHARES) (REGISTERED NUMBER: 12534684)

BALANCE SHEET
31 DECEMBER 2023

2023 2023
£    £    £    £   
FIXED ASSETS 74,684 91,505

CURRENT ASSETS 2,227,462 1,465,195

CREDITORS
Amounts falling due within one year (2,155,573 ) (1,490,982 )
NET CURRENT ASSETS/(LIABILITIES) 71,889 (25,787 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

146,573

65,718

CAPITAL AND RESERVES 146,573 65,718

NOTES TO THE FINANCIAL STATEMENTS

1. AVERAGE NUMBER OF EMPLOYEES

The average number of employees during the period was 2 (2023 - 2 ) .

2. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Included within creditors amounts falling due within one year is a balance of £1,038,526 (2023: £699,265) due to Mr V Pau, a director of the company.



The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

PAU CAPITAL LTD (BY SHARES) (REGISTERED NUMBER: 12534684)

BALANCE SHEET - continued
31 DECEMBER 2023


The financial statements have been prepared in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 19 September 2024 and were signed on its behalf by:





Mr V Pau - Director