REGISTERED NUMBER: 12023897 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

PARCAE HOLDINGS LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Investments

4

1,277,277

941,563

CURRENT ASSETS

Debtors

5

94,387

28,089

Cash at bank

53,436

214,878

147,823

242,967

CREDITORS

Amounts falling due within one year

6

85,467

58,888

NET CURRENT ASSETS

62,356

184,079

TOTAL ASSETS LESS CURRENT LIABILITIES

1,339,633

1,125,642

CAPITAL AND RESERVES

Called up share capital

650

650

Other reserves

7

573,200

573,200

Retained earnings

7

765,783

551,792

1,339,633

1,125,642

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 directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 3 October 2025 and were signed on its behalf by:

R Barnett - Director

1.	STATUTORY INFORMATION

Parcae Holdings Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

12023897

Registered office:

15 West Street

Brighton

East Sussex

BN1 2RL

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Investments in associates

Investments in associates are initially measured at cost and subsequently measured at cost less any

accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals are recognised immediately to profit or loss.

Financial instruments

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.

Taxation

Taxation for the year comprises current tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current 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

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

4.	FIXED ASSET INVESTMENTS

2025

2024

£

£

Interest in associate

576,622

576,622

Other investments

700,655

364,941

1,277,277

941,563

Other investments represent the company's equity capital balance in an LLP.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Other debtors

32,338

-

Directors' current accounts

21,474

21,001

Tax

40,575

7,088

94,387

28,089

Interest has been charged on the amount due from the director at a rate of 2.25%.

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

120

-

Tax

33,487

7,088

Other creditors

50,000

50,000

Accruals and deferred income

1,860

1,800

85,467

58,888

7.

RESERVES

The 550 Ordinary shares of £1 each were issued on 7 June 2023 as part of a share-for-share exchange. The other reserves of £573,200 represent the excess consideration received over the nominal value of the 550 Ordinary shares issued of £1 each.