ACCOUNTS - Final Accounts

Registered number: 01460012

PAUSCO AGENCIES (UK) LTD

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2025

PAUSCO AGENCIES (UK) LTD

CHARTERED ACCOUNTANT'S REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF PAUSCO AGENCIES (UK) LTD
FOR THE YEAR ENDED 31 DECEMBER 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the financial statements of Pausco Agencies (UK) Ltd for the year ended 31 December 2025 which comprise the Balance sheet and the related notes from the Company's accounting records and from information and explanations you have given me.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), I am subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of directors of Pausco Agencies (UK) Ltd, as a body, in accordance with the terms of my engagement letter dated 04/06/2018. My work has been undertaken solely to prepare for your approval the financial statements of Pausco Agencies (UK) Ltd and state those matters that I have agreed to state to the Board of directors of Pausco Agencies (UK) Ltd, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, I do not accept or assume responsibility to anyone other than Pausco Agencies (UK) Ltd and its Board of directors, as a body, for my work or for this report.

It is your duty to ensure that Pausco Agencies (UK) Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Pausco Agencies (UK) Ltd. You consider that Pausco Agencies (UK) Ltd is exempt from the statutory audit requirement for the year.

I have not been instructed to carry out an audit or review of the financial statements of Pausco Agencies (UK) Ltd. For this reason, I have not verified the accuracy or completeness of the accounting records or information and explanations you have given to me and I do not, therefore, express any opinion on the statutory financial statements.

Drennan & Co.

Chartered Accountants

64 Belsize Park

London

NW3 4EH

9 January 2026

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PAUSCO AGENCIES (UK) LTD

REGISTERED NUMBER: 01460012

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025		2024
		£		£


Fixed assets		3,980		4,932
Current assets	2,816		36,369
Creditors: amounts falling due within one year	(315,043)		(6,222)
Net current (liabilities)/assets		(312,227)		30,147
Total assets less current liabilities		(308,247)		35,079

Net (liabilities)/assets		(308,247)		35,079


Capital and reserves	(308,247)	35,079

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 9 January 2026.

Mrs. C. Paus

Director

The notes on pages 3 to 6 form part of these financial statements.

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PAUSCO AGENCIES (UK) LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	General information

The entity is a limited company registered in England & Wales.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The business is reliant upon the continuing financial support provided by the director and shareholders to continue to operate. The accounts have been prepared on the going concern basis.

2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

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PAUSCO AGENCIES (UK) LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.4

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the contract;

∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and

∙the costs incurred and the costs to complete the contract can be measured reliably.

2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Fixtures & fittings

10% straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Employees

The average monthly number of employees, including directors, during the year was 2 (2024 - 3).

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PAUSCO AGENCIES (UK) LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

4.	Tangible fixed assets

		Fixtures & fittings
		£
	Cost or valuation
	At 1 January 2025	9,520
	At 31 December 2025	9,520
	Depreciation
	At 1 January 2025	4,589
	Charge for the year on owned assets	952
	At 31 December 2025	5,541
	Net book value
	At 31 December 2025	3,979
	At 31 December 2024	4,932

Debtors

					2025	2024
					£	£


Trade debtors	-	10,250
Prepayments and accrued income	-	2,076
	-	12,326

6.	Cash and cash equivalents
		2025	2024
		£	£

Cash at bank and in hand	2,816	24,042
	2,816	24,042

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PAUSCO AGENCIES (UK) LTD

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

7.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	12	550
Other taxation and social security	2,531	1,340
Other creditors	310,000	-
Accruals and deferred income	2,500	4,332
	315,043	6,222

8.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

100 (2024 - 100) Ordinary shares of £1.00 each	100	100
999,900 (2024 - 999,900) A Ordinary shares of £1.00 each	999,900	999,900

	1,000,000	1,000,000

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