REGISTERED NUMBER: 14428766 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

8PAUER LTD

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTOR:

Mr N Pau

REGISTERED OFFICE:

13 Bourne End Road

Northwood

Middlesex

HA6 3BP

REGISTERED NUMBER:

14428766 (England and Wales)

ACCOUNTANTS:

Sterling Accounting & Bookkeeping Services Limited

t/a Sterling

Chartered Accountants

505 Pinner Road

Harrow

Middlesex

HA2 6EH

The following reproduces the text of the report prepared for the director 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 and certain other primary statements and the Report of the Director are 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 8Pauer Ltd for the year ended 31 March 2025 which comprise the Profit and Loss, 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 director of 8Pauer Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of 8Pauer Ltd and state those matters that we have agreed to state to the director of 8Pauer Ltd 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 8Pauer Ltd and its director for our work or for this report.

It is your duty to ensure that 8Pauer 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 loss of 8Pauer Ltd. You consider that 8Pauer Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of 8Pauer 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.

Sterling Accounting & Bookkeeping Services Limited

t/a Sterling

Chartered Accountants

505 Pinner Road

Harrow

Middlesex

HA2 6EH

15 September 2025

FIXED ASSETS

Investment property

4

490,000

511,966

CURRENT ASSETS

Debtors

5

1,450

-

Cash at bank

36,407

21,632

37,857

21,632

CREDITORS

Amounts falling due within one year

6

528,848

526,183

NET CURRENT LIABILITIES

(490,991

)

(504,551

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(991

)

7,415

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(1,091

)

7,315

SHAREHOLDERS' FUNDS

(991

)

7,415

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss has not been delivered.

The financial statements were approved by the director and authorised for issue on 15 September 2025 and were signed by:

Mr N Pau - Director

1.	STATUTORY INFORMATION

8Pauer Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover

Turnover represents rental income receivable.

Turnover is recognised when the company has a right to consideration.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

511,966

Revaluations

(21,966

)

At 31 March 2025

490,000

NET BOOK VALUE

At 31 March 2025

490,000

At 31 March 2024

511,966

In the opinion of the director the fair value of the investment properties as at 31 March 2025 is not significantly different to that stated above.

Fair value at 31 March 2025 is represented by:

£

Valuation in 2025

(21,966

)

Cost

511,966

490,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

1,450

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

3,181

1,716

Other creditors

525,667

524,467

528,848

526,183

7.	RELATED PARTY DISCLOSURES

Included within creditors amounts falling due within one year is a balance of £523,867 (2024: £511,867) due to Mr Nishid Pau, a director of the company