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Company Registration No. 16358910 (England and Wales)
Path Programmes Limited Unaudited accounts for the period from 1 April 2025 to 30 April 2026
Path Programmes Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Path Programmes Limited Company Information for the period from 1 April 2025 to 30 April 2026
Director
Richard Kwan
Company Number
16358910 (England and Wales)
Registered Office
93 Yerbury Road London London N19 4RW England
Accountants
Warwick McArdle 55 Ellerton Road London SW18 3NQ
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Path Programmes Limited Statement of financial position as at 30 April 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
889
-
Current assets
Debtors
5
21
-
Cash at bank and in hand
87,092
-
87,113
-
Creditors: amounts falling due within one year
6
(28,383)
-
Net current assets
58,730
-
Total assets less current liabilities
59,619
-
Provisions for liabilities
Deferred tax
7
(169)
-
Net assets
59,450
-
Capital and reserves
Called up share capital
100
-
Profit and loss account
59,350
-
Shareholders' funds
59,450
-
For the period ending 30 April 2026 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 25 June 2026 and were signed on its behalf by
Richard Kwan Director Company Registration No. 16358910
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Path Programmes Limited Notes to the Accounts for the period from 1 April 2025 to 30 April 2026
1
Statutory information
Path Programmes Limited is a private company, limited by shares, registered in England and Wales, registration number 16358910. The registered office is 93 Yerbury Road, London, London, N19 4RW, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous period, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
3 years straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 April 2025
-
Additions
1,333
At 30 April 2026
1,333
Depreciation
Charge for the period
444
At 30 April 2026
444
Net book value
At 30 April 2026
889
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Path Programmes Limited Notes to the Accounts for the period from 1 April 2025 to 30 April 2026
5
Debtors
2026
2025
£
£
Amounts falling due within one year
VAT
20
-
Other debtors
1
-
21
-
6
Creditors: amounts falling due within one year
2026
2025
£
£
Taxes and social security
26,434
-
Loans from directors
1,949
-
28,383
-
7
Deferred taxation
2026
2025
£
£
Accelerated capital allowances
169
-
2026
2025
£
£
Charged to the profit and loss account
169
-
Provision at end of period
169
-
8
Average number of employees
During the period the average number of employees was 1 (2025: 0).
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