Assets Pact Ltd

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

Registered number: SC671626

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		350		350

			350		350
CURRENT ASSETS
Debtors	5	44,850		8,560
Cash at bank and in hand		407		8,317

		45,257		16,877
Creditors: Amounts Falling Due Within One Year	6	(31,080 )		(16,270 )

NET CURRENT ASSETS (LIABILITIES)			14,177		607

TOTAL ASSETS LESS CURRENT LIABILITIES			14,527		957

NET ASSETS			14,527		957

CAPITAL AND RESERVES
Called up share capital	7		101		101
Profit and Loss Account			14,426		856

SHAREHOLDERS' FUNDS			14,527		957

Page 1

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Assets Pact Ltd

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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

Mr Nikita Perezilo

Director

20/05/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Assets Pact Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC671626 . The registered office is Summit House, 4-5 Mitchell Street, Edinburgh, Midlothian, EH6 7BD.

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. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2024: NIL)

4. Investments

	Unlisted
	£
Cost
As at 1 September 2024	350

As at 31 August 2025	350

Provision
As at 1 September 2024	-

As at 31 August 2025	-

Net Book Value
As at 31 August 2025	350

As at 1 September 2024	350

5. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	44,850	8,560

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Other creditors	31,080	16,270

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	101	101

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Assets Pact Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

8. Related Party Transactions

The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.

9. Ultimate Controlling Party

The company's ultimate controlling party is Nikita Perezilo by virtue of his ownership of 100% of the issued share capital in the company.