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Registered number: 15513979 PELEAN UK LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE PERIOD ENDED 30 JUNE 2025
PELEAN UK LIMITED
CONTENTS
| Page
Balance Sheet | 1 - 2
Notes to the Financial Statements | 3 - 6
PELEAN UK LIMITED REGISTERED NUMBER:15513979
BALANCE SHEET AS AT 30 JUNE 2025
|  | 2025
Note |  | $
Fixed assets |  |  |
Investments | 3 |  | 178,632
|  |  | 178,632
Current assets |  |  |
Debtors: amounts falling due within one year | 4 | 876,060 |
Cash at bank and in hand |  | 2,844,311 |
|  | 3,720,371 |
Creditors: amounts falling due within one year | 5 | (157,138) |
Net current assets |  |  | 3,563,233
Total assets less current liabilities |  |  | 3,741,865
Creditors: amounts falling due after more than one year | 6 |  | (4,385,275)
Net (liabilities)/assets |  |  | (643,410)
Capital and reserves |  |  |
Called up share capital |  |  | 192
Profit and loss account |  |  | (643,602)
|  |  | (643,410)
Page 1
PELEAN UK LIMITED REGISTERED NUMBER:15513979
BALANCE SHEET (CONTINUED) AS AT 30 JUNE 2025 The director considers 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 period in question in accordance with section 476 of the Companies Act 2006. The director acknowledges his 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 statement of comprehensive income 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 6 May 2026.
S W Mcluckie
Director
The notes on pages 3 to 6 form part of these financial statements. Page 2
PELEAN UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025 1.Accounting policies
| 1.1 | 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:
| 1.2 | Going concern
The director considers that Pelean UK Limited will continue in operational existence for the foreseeable future. The ultimate controlling party, The PIPI Trust, will provide financial support for a period of at least 12 months from the date of signing these financial statements. For this reason, the financial statements have been prepared on the going concern basis.
| 1.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is AUD. 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.
| 1.4 | Extra accounting policy
Interest income is recognised in profit or loss over the period to which it relates.
| 1.5 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 1.6 | Valuation of investments
Investments in subsidiaries are measured at cost. Page 3
PELEAN UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025 1.Accounting policies (continued)
| 1.7 | Debtors
Short-term debtors are measured at transaction price. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost.
| 1.8 | Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
| 1.9 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost.
2. | Employees
| The average monthly number of employees, including directors, during the period was 1.
Page 4
PELEAN UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
3. | Fixed asset investments
|  | Investments in subsidiary companies
|  | $
| Cost or valuation |
| Additions | 178,632
| At 30 June 2025 | 178,632
| Subsidiary undertakings
| The following were subsidiary undertakings of the Company:
| Name | Registered office | Holding
| Partners in Performance Brazil Rapid and Sustainable Results Limited | Brasil | 99%
| Partners in Performance (Zambia) Limited | Zambia | 100%
| Partners in Performance Arabia for Managements Consultancy Services | Saudi Arabia | 100%
| Partners in Performance Kazakhstan LLP | Kazakhstan | 99%
| Partners in Performance PNG Pty Ltd | Australia | 100%
4. | Debtors
|  |  |  |  | 2025
|  |  |  |  | $
| Amounts owed by group undertakings | 875,100
| Other debtors | 960
|  | 876,060
5. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025
|  |  |  |  | $
| Trade creditors | 10,418
| Corporation tax | 146,720
|  | 157,138
Page 5
PELEAN UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS FOR THE PERIOD ENDED 30 JUNE 2025
6. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025
|  |  |  |  | $
| Amounts owed to group undertakings | 4,385,275
|  | 4,385,275
7. | Share capital
|  |  |  |  | 2025
|  |  |  |  | $
|  | Allotted, called up and fully paid |
|  | 100 Ordinary shares of $1.92 each | 192
The company has 100 ordinary shares of £1 each, all of which are fully paid The issued share capital amounts to $192, translated at the historical exchange rate at the date of issue
8. | Post balance sheet events
There were no adjusting events occuring between the end of reporting period and the date these financial statements were approved.
9. | Controlling party
The Company’s immediate parent undertaking is Magmar Investments Limited, a company registered in the British Virgin Islands. The Company is ultimately controlled by The PIPI Trust, which exercises control over the Company through its interests in group entities. There is no single corporate ultimate parent company.
Page 6