Company No: 11868816 (England and Wales)

Contents

• Company Information
• Statement of Financial Position
• Notes to the Financial Statements

DIRECTOR

Ms I Lebiedowicz

REGISTERED OFFICE	Venture House Enterprise Way
	Wyberton Fen
	Boston
	PE21 7TW
	United Kingdom

COMPANY NUMBER

11868816 (England and Wales)

CHARTERED ACCOUNTANTS	Burgess Hodgson Limited
	Camburgh House
	27 New Dover Road
	Canterbury
	CT1 3DN
	United Kingdom

	Note	2025		2024
		£		£
Current assets
Debtors	4	3,389		768
Cash at bank and in hand		655		1,477
		4,044		2,245
Creditors: amounts falling due within one year	5	( 3,308)		( 5,646)
Net current assets/(liabilities)		736		(3,401)
Total assets less current liabilities		736		(3,401)
Creditors: amounts falling due after more than one year	6	( 3,809)		( 4,650)
Net liabilities		( 3,073)		( 8,051)
Capital and reserves
Called-up share capital		100		100
Profit and loss account		( 3,173 )		( 8,151 )
Total shareholders' deficit		( 3,073)		( 8,051)

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of PAB Communications Limited (registered number: 11868816) were approved and authorised for issue by the Director on 23 September 2025. They were signed on its behalf by:

Ms I Lebiedowicz Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

PAB Communications Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Venture House Enterprise Way, Wyberton Fen, Boston, PE21 7TW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company’s accounting policies, the director is required to make judgements that have a significant impact on the amounts recognised. Accounting estimates and assumptions are made concerning the future and, by their nature, will rarely equal the related actual outcome. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

3. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	1		3

4. Debtors

	2025		2024
	£		£
Trade debtors	0		688
Amounts owed by Group undertakings	3,389		80
	3,389		768

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	841		821
Trade creditors	1,265		1,567
Other taxation and social security	1		2,017
Other creditors	1,201		1,241
	3,308		5,646

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	3,809		4,650

7. Related party transactions

Transactions with entities in which the entity itself has a participating interest

	2025		2024
	£		£
At the year end the company was owed the following amount by a group company:	3,389		80

8. Ultimate controlling party

The company's parent company is PAB International Limited, a company incorporated in England and Wales. PAB International Limited's registered address is Camburgh House, 27 New Dover Road, Canterbury, Kent, United Kingdom CT1 3DN.