Company Registration No. 8428534 (England and Wales)
Pauau Limited
Unaudited accounts
for the year ended 31 March 2025
Pauau Limited
Unaudited accounts
Contents
Pauau Limited
Company Information
for the year ended 31 March 2025
Directors
S Marien
J H Marien
Company Number
8428534 (England and Wales)
Registered Office
C/o Accountancy Managers Ltd
164 New Cavendish Street
London
W1W 6YT
Pauau Limited
Statement of financial position
as at 31 March 2025
Cash at bank and in hand
14,534
14,789
Creditors: amounts falling due within one year
(17,405)
(12,038)
Net current assets
22,874
15,586
Called up share capital
100
1
Profit and loss account
20,422
15,585
Shareholders' funds
22,874
15,586
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 30 December 2025 and were signed on its behalf by
J H Marien
Director
Company Registration No. 8428534
Pauau Limited
Notes to the Accounts
for the year ended 31 March 2025
Pauau Limited is a private company, limited by shares, registered in England and Wales, registration number 8428534. The registered office is C/o Accountancy Managers Ltd, 164 New Cavendish Street, London, W1W 6YT.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% on cost
Expenditure on research and development is written off in the year in which it is incurred.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Pauau Limited
Notes to the Accounts
for the year ended 31 March 2025
The director has considered the period ahead and anticipates further losses in the coming year. The director believes that with support from the shareholder funds and creditors continued funding will be provided to support the company whilst it moves
towards profitability and to enable it to meet its day-to-day commitments from cashflows.
As a consequence, the director also believes that the company is well placed to manage its business risks successfully. As such, the director has reasonable expectations that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the company continues to adopt the going concern basis in preparing the annual report and accounts.
4
Tangible fixed assets
Fixtures & fittings
Amounts falling due within one year
Trade debtors
16,545
12,488
Accrued income and prepayments
9,200
-
6
Creditors: amounts falling due within one year
2025
2024
Loans from directors
14,112
10,283
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
1
Shares issued during the period:
99 Ordinary shares of £1 each
99
Pauau Limited
Notes to the Accounts
for the year ended 31 March 2025
8
Transactions with related parties
Included in other creditors is an amount of £9,040 (2024: £10,283) and £5,072 owed by the company to Mr S Marien and Mr J M Marien respectively.
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).