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REGISTERED NUMBER: 12675329 (England and Wales)










UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

PAIR TREE CAPITAL LIMITED
PAIR TREE CAPITAL LIMITED (REGISTERED NUMBER: 12675329)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024




Page

Statement of Financial Position 1

Notes to the Financial Statements 3


PAIR TREE CAPITAL LIMITED (REGISTERED NUMBER: 12675329)

STATEMENT OF FINANCIAL POSITION
31 DECEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Investments 4 123,679 123,679

CURRENT ASSETS
Debtors 5 1,864,380 1,851,240
Investments 6 618,490 594,993
Cash at bank and in hand 370 450
2,483,240 2,446,683
CREDITORS
Amounts falling due within one year 7 5,185 3,841
NET CURRENT ASSETS 2,478,055 2,442,842
TOTAL ASSETS LESS CURRENT
LIABILITIES
2,601,734
2,566,521

CREDITORS
Amounts falling due after more than one year 8 2,361,494 2,360,975
NET ASSETS 240,240 205,546

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 240,140 205,446
240,240 205,546

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 notes form part of these financial statements

Page 1 continued...
PAIR TREE CAPITAL LIMITED (REGISTERED NUMBER: 12675329)

STATEMENT OF FINANCIAL POSITION - continued
31 DECEMBER 2024


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 Board of Directors and authorised for issue on 30 December 2025 and were signed on its behalf by:





Mr G Panayiotou - Director


The notes form part of these financial statements

Page 2
PAIR TREE CAPITAL LIMITED (REGISTERED NUMBER: 12675329)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1. STATUTORY INFORMATION

Pair Tree Capital 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: 12675329

Registered office: 1 Kings Avenue
London
N21 3NA

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.

The financial statements have been prepared on a going concern basis as the directors are satisfied that the company will have adequate resources to meet its liabilities to third parties as they fall due.

Significant judgements and estimates
In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period or in the period of the revision and future periods where the revision affects both current and future periods.

There are significant judgements or estimates involved in the preparation of the financial statements.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Page 3 continued...
PAIR TREE CAPITAL LIMITED (REGISTERED NUMBER: 12675329)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

2. ACCOUNTING POLICIES - continued

Cash and cash equivalent
Cash and cash equivalents in the statement of financial position comprise cash at banks and in hand, short term deposits with an original maturity date of one month. Cash equivalents are defined as short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an
insignificant risk of changes in value.

Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss.

Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit and loss.

Fixed asset investment
Fixed asset investments are initially measured at cost and are subsequently measured at their fair value.


Current asset investments

Current asset investments are initially measured at cost and are subsequently measured at their fair value.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 January 2024
and 31 December 2024 123,679
NET BOOK VALUE
At 31 December 2024 123,679
At 31 December 2023 123,679

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Other debtors 1,864,380 1,851,240

6. CURRENT ASSET INVESTMENTS
2024 2023
£    £   
Listed investments 173,497 -
Unlisted investments 444,993 594,993
618,490 594,993

Page 4 continued...
PAIR TREE CAPITAL LIMITED (REGISTERED NUMBER: 12675329)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 DECEMBER 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 3,985 2,640
Other creditors 1,200 1,201
5,185 3,841

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£    £   
Other creditors 2,361,494 2,360,975

9. RELATED PARTY DISCLOSURES

Included in the other debtors less than one year is an amount of £240 (2022: £240) due from the connected company with common control.The loan remains interest free and recoverable on demand.

Included in the other creditors more than one year is an amount of £2,059,152 (2022: £2,138,000) due to the directors of the company.

Included in the other creditors more than one year is an amount of £302,343 (2022: £222,455) due to the connected company with common control.

Page 5