Company No: 12460374 (England and Wales)

Contents

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

DIRECTOR

Iwona Lebiedowicz

REGISTERED OFFICE	Camburgh House
	27 New Dover Road
	Canterbury
	CT1 3DN
	United Kingdom

COMPANY NUMBER

12460374 (England and Wales)

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

	Note	2025		2024
		£		£
Fixed assets
Investments	4	185		185
		185		185
Current assets
Debtors		29,676		0
Cash at bank and in hand		115		115
		29,791		115
Creditors: amounts falling due within one year		( 29,564)		( 1,280)
Net current assets/(liabilities)		227		(1,165)
Total assets less current liabilities		412		(980)
Net assets/(liabilities)		412		( 980)
Capital and reserves
Called-up share capital		300		300
Profit and loss account		112		( 1,280 )
Total shareholder's funds/(deficit)		412		( 980)

For the financial year ending 28 February 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 member has 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 International Limited (registered number: 12460374) were approved and authorised for issue by the Director on 23 September 2025. They were signed on its behalf by:

Iwona 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 International 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 Camburgh House, 27 New Dover Road, Canterbury, CT1 3DN, 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.

Group accounts exemption

Group accounts exemption s399
The Company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the Company as an individual entity and not about its group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Impairment of assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

2. Critical accounting judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. 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
The average number of persons employed by the company during the year amounted to:	1		1

4. Fixed asset investments

Investments in subsidiaries

	2025
	£
Cost
At 01 March 2024	185
At 28 February 2025	185
Carrying value at 28 February 2025	185
Carrying value at 29 February 2024	185

The company owns 100% of the share capital of PAB Languages Centre Limited.

The company owns 85% of the share capital of PAB Communications Limited.

5. Related party transactions

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

	2025		2024
	£		£
At the year end the company owed the following amount to a group company:	28,847		626

Transactions with the entity's director

	2025		2024
	£		£
At the year end the director owed the company:	29,676		0

During the year advances of £30,176 (2024: £nil) were made to the director and repayments of £500 (2024 £nil) were made by the director. The loan is repaid on 31st March 2025.