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# SCOTPAC - SCOTIA PACIFIC LIMITED

## Company Registration Number:
11040894 (England and Wales)

## Unaudited statutory accounts for the year ended 31 December 2022

## Period of accounts

## Start date: 1 October 2021

## End date: 31 December 2022

# SCOTPAC - SCOTIA PACIFIC LIMITED

## Contents of the Financial Statements

for the Period Ended 31 December 2022

Directors report |
Profit and loss |
Balance sheet |
Additional notes |
Balance sheet notes |

# SCOTPAC - SCOTIA PACIFIC LIMITED

Directors' report period ended 31 December 2022

The directors present their report with the financial statements of the company for the period ended 31 December 2022

Principal activities of the company

Principal Activities of the Company: The company operates across multiple sectors, including: - Holding Activities – Managing investments and subsidiaries. - Financial Services – Engaging in banking, lending, or financial advisory services. - Telecom – Providing telecommunications solutions, infrastructure, and related services. - Stock Brokerage – Facilitating securities trading and investment management. - Consulting – Offering strategic and operational advisory across various industries.

Company policy on disabled employees

Equal Employment Opportunity: The company ensures that recruitment, hiring, and career development processes are inclusive and accessible to individuals with disabilities. Reasonable Accommodations: Employees with disabilities are entitled to reasonable workplace adjustments, such as modified workspaces, assistive technologies, and flexible working arrangements. Non-Discrimination & Anti-Harassment: Strict policies prohibit discrimination or harassment based on disability, ensuring a safe and respectful workplace. Training & Awareness: Regular training sessions educate employees and leadership on disability awareness, inclusivity, and best practices. Accessibility Standards: The company prioritizes physical and digital accessibility to ensure that all employees can perform their roles effectively.

Directors

The director shown below has held office during the whole of the period from
1 October 2021 to 31 December 2022

Paul Cambria

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
30 June 2023

And signed on behalf of the board by:
Name: Paul Cambria
Status: Director

# SCOTPAC - SCOTIA PACIFIC LIMITED

## Profit And Loss Account

for the Period Ended 31 December 2022

| 15 months to 31 December 2022 | 2021
--- | --- | ---
| £ | £
Turnover: | 9,803,276 |
Cost of sales: | ( 7,547,893 ) | 0
Gross profit(or loss): | 2,255,383 | 0
Distribution costs: | ( 453,721 ) |
Administrative expenses: | ( 552,948 ) |
Other operating income: | 198,734 | 0
Operating profit(or loss): | 1,447,448 | 0
Interest receivable and similar income: | 48,619 | 0
Interest payable and similar charges: | ( 102,385 ) |
Profit(or loss) before tax: | 1,393,682 | 0
Tax: | ( 319,857 ) | 0
Profit(or loss) for the financial year: | 1,073,825 | 0

# SCOTPAC - SCOTIA PACIFIC LIMITED

## Balance sheet

As at 31 December 2022

| Notes | 15 months to 31 December 2022 | 2021
--- | --- | --- | ---
|  | £ | £
Fixed assets
Intangible assets: | 3 | 1,284,572 | 0
Tangible assets: | 4 | 2,394,827 | 0
Investments: | 5 | 4,183,215 | 0
Total fixed assets: |  | 7,862,614 | 0
Current assets
Stocks: | 6 | 948,372 | 0
Debtors: | 7 | 8,772,638 | 0
Cash at bank and in hand: |  | 2,481,653 | 0
Investments: | 8 | 1,095,348 | 0
Total current assets: |  | 13,298,011 | 0
Prepayments and accrued income: |  | 312,468 |
Creditors: amounts falling due within one year: | 9 | ( 3,982,745 ) |
Net current assets (liabilities): |  | 9,627,734 | 0
Total assets less current liabilities: |  | 17,490,348 | 100
Creditors: amounts falling due after more than one year: | 10 | ( 1,762,198 ) |
Provision for liabilities: |  | ( 412,783 ) |
Total net assets (liabilities): |  | 15,315,367 | 100
Capital and reserves
Called up share capital: |  | 5,667,276 | 100
Share premium account: |  | 115,592 |
Other reserves: |  | 1,611,957 |
Profit and loss account: |  | 7,920,542 |
Total Shareholders' funds: |  | 15,315,367 | 100

The notes form part of these financial statements

# SCOTPAC - SCOTIA PACIFIC LIMITED

## Balance sheet statements

For the year ending 31 December 2022 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.

This report was approved by the board of directors on 30 June 2023
and signed on behalf of the board by:

Name: Paul Cambria
Status: Director

The notes form part of these financial statements

# SCOTPAC - SCOTIA PACIFIC LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2022

- ## 1. Accounting policies

  Basis of measurement and preparation

  These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

  Turnover policy

  1. Revenue Recognition: - Sales revenue must be recorded in compliance with accounting standards. - Turnover includes all income generated from company operations. - Discounts, returns, and allowances must be deducted from total revenue. **2. Pricing Strategy:** - Prices should be competitive while ensuring profitability. - Market analysis should be conducted regularly to adjust pricing models. - Promotional pricing must align with overall business objectives. **3. Invoice & Payment Terms:** - Clear payment terms (e.g., net 30 days) must be established for all transactions. - Invoices should be issued promptly to maintain healthy cash flow. - Late payments must be tracked and follow-up procedures implemented. **4. Sales Monitoring & Reporting:** - Monthly turnover reports should be reviewed to identify trends. - Key performance indicators (KPIs) should be set to assess sales growth. - Variances in turnover must be analyzed for corrective actions. **5. Fraud Prevention & Compliance:** - Transactions must be monitored for irregularities. - Anti-fraud measures should be integrated into financial operations. - Compliance with taxation and financial reporting standards is required.

# SCOTPAC - SCOTIA PACIFIC LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2022

- ## 2. Employees

  | 15 months to 31 December 2022 | 2021
  --- | --- | ---
  Average number of employees during the period | 12 | 0

# SCOTPAC - SCOTIA PACIFIC LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2022

## 3. Intangible assets

| Goodwill | Other | Total
--- | --- | --- | ---
Cost | £ | £ | £
At 1 October 2021 | 0 | 0 | 0
Additions |  | 3,679,399 | 3,679,399
Disposals | 0 | ( 2,394,827 ) | ( 2,394,827 )
Revaluations |  |  |
Transfers | 0 | 0 | 0
At 31 December 2022 | 0 | 1,284,572 | 1,284,572
Amortisation |  |  |
At 1 October 2021 | 0 | 0 | 0
Charge for year | 0 | 0 | 0
On disposals | 0 | 0 | 0
Other adjustments | 0 | 0 | 0
At 31 December 2022 | 0 | 0 | 0
Net book value |  |  |
At 31 December 2022 | 0 | 1,284,572 | 1,284,572
At 30 September 2021 | 0 | 0 | 0

# SCOTPAC - SCOTIA PACIFIC LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2022

## 4. Tangible assets

| Land & buildings | Plant & machinery | Fixtures & fittings | Office equipment | Motor vehicles | Total
--- | --- | --- | --- | --- | --- | ---
Cost | £ | £ | £ | £ | £ | £
At 1 October 2021 | 0 | 0 | 0 | 0 | 0 | 0
Additions | 2,394,827 | 0 |  | 0 | 0 | 2,394,827
Disposals | 0 | 0 | 0 | 0 | 0 | 0
Revaluations |  |  |  |  |  |
Transfers |  |  |  |  |  |
At 31 December 2022 | 2,394,827 | 0 | 0 | 0 | 0 | 2,394,827
Depreciation |  |  |  |  |  |
At 1 October 2021 |  |  |  |  |  |
Charge for year |  |  |  |  |  |
On disposals |  |  |  |  |  |
Other adjustments |  |  |  |  |  |
At 31 December 2022 |  |  |  |  |  |
Net book value |  |  |  |  |  |
At 31 December 2022 | 2,394,827 | 0 | 0 | 0 | 0 | 2,394,827
At 30 September 2021 | 0 | 0 | 0 | 0 | 0 | 0

# SCOTPAC - SCOTIA PACIFIC LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2022

## 5. Fixed assets investments note

Fixed Assets Investments Note - Intangible Assets: These consist of goodwill, patents, and trademarks valued at 1,284,572 as of 31 December 2022. - Tangible Assets: Includes property, machinery, and equipment, with a net book value of 2,394,827. - Investments: Represents holdings in subsidiaries, joint ventures, or securities, valued at 4,183,215. Total Fixed Assets: 7,862,614

# SCOTPAC - SCOTIA PACIFIC LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2022

## 6. Stocks

| 15 months to 31 December 2022 | 2021
--- | --- | ---
| £ | £
Stocks | 948,372 | 0
Total | 948,372 | 0

# SCOTPAC - SCOTIA PACIFIC LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2022

## 7. Debtors

| 15 months to 31 December 2022 | 2021
--- | --- | ---
| £ | £
Trade debtors | 8,772,638 | 0
Total | 8,772,638 | 0

# SCOTPAC - SCOTIA PACIFIC LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2022

## 8. Current assets investments note

- Investments: Represents short-term marketable securities and other liquid assets held for investment purposes, valued at 1,095,348 as of 31 December 2022. - These assets are expected to be converted into cash within the next financial year. - Investments are recorded at fair market value and adjusted periodically for any gains or losses.

# SCOTPAC - SCOTIA PACIFIC LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2022

## 9. Creditors: amounts falling due within one year note

| 15 months to 31 December 2022
--- | ---
| £
Trade creditors | 3,982,745 |
Total | 3,982,745

# SCOTPAC - SCOTIA PACIFIC LIMITED

## Notes to the Financial Statements

for the Period Ended 31 December 2022

## 10. Creditors: amounts falling due after more than one year note

| 15 months to 31 December 2022
--- | ---
| £
Other creditors | 1,762,198 |
Total | 1,762,198