REGISTERED NUMBER: 08381835 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

PACIFICO HOLDINGS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

M Pacifico

SECRETARY:

Mrs S Pacifico

REGISTERED OFFICE:

19 Mount Ephraim

TUNBRIDGE WELLS

Kent

TN4 8AE

REGISTERED NUMBER:

08381835 (England and Wales)

ACCOUNTANTS:

Wells Associates

Ground Floor Oakhurst House

77 Mount Ephraim

Tunbridge Wells

Kent

TN4 8BS

FIXED ASSETS

Tangible assets

4

472,297

483,386

CURRENT ASSETS

Debtors

5

102,789

179,579

Cash at bank

491,763

469,173

594,552

648,752

CREDITORS

Amounts falling due within one year

6

(61,016

)

(231,769

)

NET CURRENT ASSETS

533,536

416,983

TOTAL ASSETS LESS CURRENT LIABILITIES

1,005,833

900,369

CREDITORS

Amounts falling due after more than one year

7

(168,849

)

(175,832

)

PROVISIONS FOR LIABILITIES

(354

)

(723

)

NET ASSETS

836,630

723,814

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

836,530

723,714

836,630

723,814

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 October 2025 and were signed by:

M Pacifico - Director

1.	STATUTORY INFORMATION

Pacifico Holdings 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.

Preparation of consolidated financial statements

The financial statements contain information about Pacifico Holdings Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

in accordance with the property

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33.33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

503,662

2,151

3,842

509,655

DEPRECIATION

At 1 April 2024

23,170

941

2,158

26,269

Charge for year

9,610

303

1,176

11,089

At 31 March 2025

32,780

1,244

3,334

37,358

NET BOOK VALUE

At 31 March 2025

470,882

907

508

472,297

At 31 March 2024

480,492

1,210

1,684

483,386

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

45,184

-

Other debtors

54,571

86,080

Prepayments and accrued income

3,034

93,499

102,789

179,579

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

8,960

9,314

Trade creditors

-

844

Tax

44,733

210,937

Social security and other taxes

-

265

Other creditors

9

-

Directors' current accounts

7,314

10,409

61,016

231,769

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 2-5 years

35,839

37,254

Bank loans more 5 yr by instal

133,010

138,578

168,849

175,832

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

133,010

138,578

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

177,809

185,146

9.	RELATED PARTY DISCLOSURES

At the year end, the company was owed £54,371 from Tunbridge Wells Plastic Surgery Limited, a company of which Marc Pacifico has a 50% shareholding and is a person of significant control.

As the year end, the company was owed £45,184 from Pacifico Medical Limited, a subsidiary company which is ultimately controlled by Marc and Sandra Pacifico.