IRIS Accounts Production v26.1.10.61 06521740 Board of Directors 1.4.25 31.3.26 31.3.26 false true false false false true false Ordinary 1.00000 Ordinary "B" 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 06521740 2025-03-31 06521740 2026-03-31 06521740 2025-04-01 2026-03-31 06521740 2024-03-31 06521740 2024-04-01 2025-03-31 06521740 2025-03-31 06521740 ns15:EnglandWales 2025-04-01 2026-03-31 06521740 ns14:PoundSterling 2025-04-01 2026-03-31 06521740 ns10:Director1 2025-04-01 2026-03-31 06521740 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 06521740 ns10:SmallEntities 2025-04-01 2026-03-31 06521740 ns10:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 06521740 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 06521740 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 06521740 ns10:AbridgedAccounts 2025-04-01 2026-03-31 06521740 1 2025-04-01 2026-03-31 06521740 ns10:OrdinaryShareClass1 2025-04-01 2026-03-31 06521740 ns10:OrdinaryShareClass2 2025-04-01 2026-03-31 06521740 ns10:Director2 2025-04-01 2026-03-31 06521740 ns10:CompanySecretary1 2025-04-01 2026-03-31 06521740 ns10:RegisteredOffice 2025-04-01 2026-03-31 06521740 ns5:CurrentFinancialInstruments 2026-03-31 06521740 ns5:CurrentFinancialInstruments 2025-03-31 06521740 ns5:ShareCapital 2026-03-31 06521740 ns5:ShareCapital 2025-03-31 06521740 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 06521740 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 06521740 ns5:NetGoodwill 2025-04-01 2026-03-31 06521740 ns5:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 06521740 ns5:PlantMachinery 2025-04-01 2026-03-31 06521740 ns10:OrdinaryShareClass1 2026-03-31 06521740 ns10:OrdinaryShareClass2 2026-03-31

REGISTERED NUMBER: 06521740 (England and Wales)

ABRIDGED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31ST MARCH 2026

FOR

R. PAU & CO (ACCOUNTANTS) LIMITED

R. PAU & CO (ACCOUNTANTS) LIMITED (REGISTERED NUMBER: 06521740) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

Page |

| Company Information | 1 |

| Abridged Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| R. PAU & CO (ACCOUNTANTS) LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31ST MARCH 2026

| DIRECTORS: | Mr R Pau

| Mrs R Pau

| SECRETARY: | Mr R Pau

| REGISTERED OFFICE: | 12 Station Street East

| Coventry

| CV6 5FJ

| REGISTERED NUMBER: | 06521740 (England and Wales)

| BANKERS: | Barclays Bank Plc

| Narborough Road

| Leicester

| Leicestershire

| LE87 2BB

R. PAU & CO (ACCOUNTANTS) LIMITED (REGISTERED NUMBER: 06521740) |

ABRIDGED STATEMENT OF FINANCIAL POSITION

31ST MARCH 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 21,500 |  | 32,250 |  |

Tangible assets | 5 | 600 |  | 800 |  |

22,100 |  | 33,050 |  |

CURRENT ASSETS

Stocks | 2,100 |  | 4,900 |  |

Debtors | 180,085 |  | 52,111 |  |

Cash at bank and in hand | 657,088 |  | 634,460 |  |

839,273 |  | 691,471 |  |

CREDITORS

Amounts falling due within one year | 96,128 |  | 85,217 |  |

NET CURRENT ASSETS | 743,145 |  | 606,254 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 765,245 |  | 639,304 |  |

CAPITAL AND RESERVES

Called up share capital | 6 | 200 |  | 200 |  |

Retained earnings | 765,045 |  | 639,104 |  |

SHAREHOLDERS' FUNDS | 765,245 |  | 639,304 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 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.

R. PAU & CO (ACCOUNTANTS) LIMITED (REGISTERED NUMBER: 06521740) |

ABRIDGED STATEMENT OF FINANCIAL POSITION - continued

31ST MARCH 2026

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

All the members have consented to the preparation of an abridged Statement of Financial Position for the year ended 31st March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 1st June 2026 and were signed on its behalf by:

Mr R Pau - Director

R. PAU & CO (ACCOUNTANTS) LIMITED (REGISTERED NUMBER: 06521740) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST MARCH 2026

1. | STATUTORY INFORMATION

| R. Pau & Co (Accountants) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2009, is being amortised evenly over its estimated useful life of twenty years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 25% on reducing balance

| Stocks

| Work in progress is valued at the lower of cost and net realisable value.

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2025 - 2 ) .

R. PAU & CO (ACCOUNTANTS) LIMITED (REGISTERED NUMBER: 06521740) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST MARCH 2026

4. | INTANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1st April 2025

| and 31st March 2026 | 215,000 |  |

| AMORTISATION

| At 1st April 2025 | 182,750 |  |

| Amortisation for year | 10,750 |  |

| At 31st March 2026 | 193,500 |  |

| NET BOOK VALUE

| At 31st March 2026 | 21,500 |  |

| At 31st March 2025 | 32,250 |  |

5. | TANGIBLE FIXED ASSETS

| Totals

£ |

| COST

| At 1st April 2025

| and 31st March 2026 | 26,694 |  |

| DEPRECIATION

| At 1st April 2025 | 25,894 |  |

| Charge for year | 200 |  |

| At 31st March 2026 | 26,094 |  |

| NET BOOK VALUE

| At 31st March 2026 | 600 |  |

| At 31st March 2025 | 800 |  |

6. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 100 | Ordinary | 1 | 100 |  | 100 |  |

| 100 | Ordinary "B" | 1 | 100 |  | 100 |  |

200 |  | 200 |  |