Company registration number 14745513 (England and Wales)
PAB SUPPLY CHAIN SOLUTIONS LTD
ANNUAL REPORT AND
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
PAB SUPPLY CHAIN SOLUTIONS LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
PAB SUPPLY CHAIN SOLUTIONS LTD
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
1
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
2,352
533
Current assets
Debtors
4
6,850
7,381
Cash at bank and in hand
70,626
48,744
77,476
56,125
Creditors: amounts falling due within one year
5
(15,112)
(15,970)
Net current assets
62,364
40,155
Net assets
64,716
40,688
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
64,715
40,687
Total equity
64,716
40,688
PAB SUPPLY CHAIN SOLUTIONS LTD
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
2

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

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 2 December 2025
Mr PA Brownlow
Director
Company registration number 14745513 (England and Wales)
PAB SUPPLY CHAIN SOLUTIONS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
3
1
Accounting policies
Company information

PAB Supply Chain Solutions Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 7 Bournemouth Road, Chandler's Ford, Eastleigh, Hampshire, SO53 3DA.

1.1
Reporting period

The prior year accounts cover the period from incorporation on 21 March 2023 to 31 March 2024, a period of longer than 12 months. The current year accounts cover the 12 months to 31 March 2025.

1.2
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computers
3 Years Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

PAB SUPPLY CHAIN SOLUTIONS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies (Continued)
4
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.6
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
PAB SUPPLY CHAIN SOLUTIONS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
5
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2024
799
Additions
2,085
At 31 March 2025
2,884
Depreciation and impairment
At 1 April 2024
266
Depreciation charged in the year
266
At 31 March 2025
532
Carrying amount
At 31 March 2025
2,352
At 31 March 2024
533
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
6,850
7,381
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
1,201
-
0
Taxation and social security
10,135
13,272
Other creditors
3,776
2,698
15,112
15,970
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