Path (Holdings) Limited

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

Registered number: 03740496

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		309,521		309,521

			309,521		309,521
CURRENT ASSETS
Debtors	5	4,256		4
Cash at bank and in hand		9		-

		4,265		4
Creditors: Amounts Falling Due Within One Year	6	(301,023 )		(309,521 )

NET CURRENT ASSETS (LIABILITIES)			(296,758 )		(309,517 )

TOTAL ASSETS LESS CURRENT LIABILITIES			12,763		4

NET ASSETS			12,763		4

CAPITAL AND RESERVES
Called up share capital	7		4		4
Profit and Loss Account			12,759		-

SHAREHOLDERS' FUNDS			12,763		4

For the year 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 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 Paul Blackwell

Director

8 July 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Path (Holdings) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03740496 . The registered office is 24 Picton House Hussar Court, Waterlooville, Hampshire, PO7 7SQ.

The presentation currency of the financial statements is the Pound Sterling (£).

Accounts are rounded to the nearest pound.

The accounts represent the company as an individual entity.

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. Significant judgements and estimations

In preparing the financial statements in accordance with FRS 102, management is required to make judgements, estimates, and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income, and expenses. Actual results may differ from these estimates.

Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2025: NIL)

4. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 May 2025	309,521

As at 30 April 2026	309,521

Provision
As at 1 May 2025	-

As at 30 April 2026	-

Net Book Value
As at 30 April 2026	309,521

As at 1 May 2025	309,521

5. Debtors

	2026	2025
	£	£
Due within one year
Amounts owed by group undertakings	4,256	-
Other debtors	-	4

	4,256	4

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Path (Holdings) Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Amounts owed to group undertakings	-	9,521
Other creditors	301,023	300,000

	301,023	309,521

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	4	4

8. Directors Advances, Credits and Guarantees

Included within Creditors are the following loans to directors:

	As at 1 May 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 30 April 2026
	£	£	£	£	£
Mr Paul Blackwell	(300,000 )	115,213	(78,552 )	-	(263,339 )

The above loan is unsecured, interest free and repayable on demand.

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