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Company Registration No. 10515730 (England and Wales)
PAKSH LTD Unaudited accounts for the year ended 31 March 2025
PAKSH LTD Unaudited accounts Contents
Page
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PAKSH LTD Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Intangible assets
219,232 
255,770 
Tangible assets
2,950 
6,343 
Investments
1,301,221 
1,301,221 
1,523,403 
1,563,334 
Current assets
Inventories
87,651 
59,059 
Debtors
250,623 
202,939 
Cash at bank and in hand
130,485 
102,870 
468,759 
364,868 
Creditors: amounts falling due within one year
(436,301)
(366,263)
Net current assets/(liabilities)
32,458 
(1,395)
Total assets less current liabilities
1,555,861 
1,561,939 
Creditors: amounts falling due after more than one year
(1,351,109)
(1,463,241)
Net assets
204,752 
98,698 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
204,652 
98,598 
Shareholders' funds
204,752 
98,698 
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 29 December 2025 and were signed on its behalf by
Mr Dixit M Patel Director Company Registration No. 10515730
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PAKSH LTD Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
PAKSH LTD is a private company, limited by shares, registered in England and Wales, registration number 10515730. The registered office is Verulam Pharmacy, 2 Ermine Close, St. Albans, Hertfordshire, AL3 4JZ, England.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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
Straight line over the 5 Years
Computer equipment
Straight line over the 4 Years
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment loss.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2024
475,000 
At 31 March 2025
475,000 
Amortisation
At 1 April 2024
219,230 
Charge for the year
36,538 
At 31 March 2025
255,768 
Net book value
At 31 March 2025
219,232 
At 31 March 2024
255,770 
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PAKSH LTD Notes to the Accounts for the year ended 31 March 2025
5
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2024
39,554 
24,409 
63,963 
At 31 March 2025
39,554 
24,409 
63,963 
Depreciation
At 1 April 2024
39,554 
18,066 
57,620 
Charge for the year
- 
3,393 
3,393 
At 31 March 2025
39,554 
21,459 
61,013 
Net book value
At 31 March 2025
- 
2,950 
2,950 
At 31 March 2024
- 
6,343 
6,343 
6
Investments
Other investments 
£ 
Valuation at 1 April 2024
1,301,221 
Valuation at 31 March 2025
1,301,221 
7
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
42,576 
16,359 
Trade debtors
18,479 
132,359 
Accrued income and prepayments
14,213 
14,491 
Other debtors
175,355 
39,730 
250,623 
202,939 
8
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
208,428 
174,774 
Taxes and social security
65,919 
19,770 
Other creditors
160,587 
170,708 
Accruals
1,367 
1,011 
436,301 
366,263 
9
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
1,269,751 
1,382,177 
Loans from directors
81,358 
81,064 
1,351,109 
1,463,241 
- 5 -
PAKSH LTD Notes to the Accounts for the year ended 31 March 2025
10
Average number of employees
During the year the average number of employees was 15 (2024: 13).
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