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Registered number: 13763625
Pawel & Son Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
DH Accountants & Tax Advisors Ltd
Pawel & Son Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—4

Page 1
Pawel & Son Limited
Balance Sheet
As At 31 March 2025
Balance Sheet
Registered number: 13763625

| 31 March 2025 | 31 March 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 3,028 |  | 4,176
Investment Properties | 5 |  | 2,150,000 |  | 2,150,000
|  |  | 2,153,028 |  | 2,154,176
CURRENT ASSETS
Debtors | 6 | 4,513 |  | 4,514 |
Investments | 7 | 1 |  | - |
Cash at bank and in hand |  | 56,852 |  | 55,394 |
|  | 61,366 |  | 59,908 |
Creditors: Amounts Falling Due Within One Year | 8 | (1,432,188 ) |  | (1,373,349 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,370,822 ) |  | (1,313,441 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 782,206 |  | 840,735
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (1,265,000 ) |  | (1,265,000 )
NET LIABILITIES |  |  | (482,794 ) |  | (424,265 )
CAPITAL AND RESERVES
Called up share capital | 10 |  | 2 |  | 2
Profit and Loss Account |  |  | (482,796 ) |  | (424,267 )
SHAREHOLDERS' FUNDS |  |  | (482,794) |  | (424,265)

Page 1
Page 2
Pawel & Son Limited
Balance Sheet (continued)
As At 31 March 2025
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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Dr Cornelia Elanjikal Director
19/12/2025

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Pawel & Son Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
Pawel & Son Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13763625 . The registered office is 25 Great George Street, Bristol, BS1 5QT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% Straight Line
Fixtures & Fittings | 25% Straight Line
Computer Equipment | 25% Straight Line

2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: NIL)
- -
4. Tangible Assets

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 April 2024 | 3,653 | 1,985 | 5,638
As at 31 March 2025 | 3,653 | 1,985 | 5,638
Depreciation
As at 1 April 2024 | 393 | 1,069 | 1,462
Provided during the period | 652 | 496 | 1,148
As at 31 March 2025 | 1,045 | 1,565 | 2,610
Net Book Value
As at 31 March 2025 | 2,608 | 420 | 3,028
As at 1 April 2024 | 3,260 | 916 | 4,176

Page 3
Page 4
Pawel & Son Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
5. Investment Property

| 31 March 2025
--- | ---
| £
Fair Value
As at 1 April 2024 and 31 March 2025 | 2,150,000

6. Debtors

| 31 March 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 4,513 |  | 4,514

7. Current Asset Investments

| 31 March 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Shares in subsidiaries | 1 |  | -

8. Creditors: Amounts Falling Due Within One Year

| 31 March 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 106 |  | 22
Other creditors | 1,429,203 |  | 1,371,541
Taxation and social security | 2,879 |  | 1,786
| 1,432,188 |  | 1,373,349

9. Creditors: Amounts Falling Due After More Than One Year

| 31 March 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 1,265,000 |  | 1,265,000

10. Share Capital

| 31 March 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

Page 4