PATH CHARIS LIMITED

PATH CHARIS LIMITED
Contents Page
For the Period 26 February 2025 to 28 February 2026

Company Information	1
Director's Report	2
Accountants' Report	3
Income Statement	4
Statement of Financial Position	5
Notes to the Financial Statements	6
Statement of Changes in Equity	7

PATH CHARIS LIMITED
Company Information
For the Period 26 February 2025 to 28 February 2026

Director	Smith ADENIRAN
Registered Number	16279026
Registered Office	185 Chorley New Road Bolton BL1 4QZ
Accountants	SRT Accounting Services Ltd Ivy Mill Business Centre Silicon City Suite 2/3 Failsworth M35 9BG
Bankers	NATWEST

1

PATH CHARIS LIMITED
Director's Report
For the Period 26 February 2025 to 28 February 2026

Director's report and financial statements

The director presents his/her/their annual report and the financial statements for the year ended 28 February 2026.

Principal activities

Principal activity of the company during the financial period was of Cleaning and general services

Director

The director who served the company throughout the period was as follows:

Smith ADENIRAN

Statement of director's responsibilities

The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.

----------------------------------
Smith ADENIRAN
Director

Date approved: 03 July 2026

2

PATH CHARIS LIMITED Accountants' Report For the Period 26 February 2025 to 28 February 2026
Report to the directors on the preparation of the unaudited statutory accounts of PATH CHARIS LIMITED for the year ended 28 February 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of PATH CHARIS LIMITED for the year ended 28 February 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of PATH CHARIS LIMITED, as a body, in accordance with the terms of our engagement letter dated 03 July 2026. Our work has been undertaken solely to prepare for your approval the accounts of PATH CHARIS LIMITED and state those matters that we have agreed to state to the Board of Directors of PATH CHARIS LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than PATH CHARIS LIMITED and its Board of Directors as a body for our work or for this report. It is your duty to ensure that PATH CHARIS LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of PATH CHARIS LIMITED. You consider that PATH CHARIS LIMITED is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of PATH CHARIS LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 28 February 2026. .................................................... SRT Accounting Services Ltd Ivy Mill Business Centre Silicon City Suite 2/3 Failsworth M35 9BG 03 July 2026 3

PATH CHARIS LIMITED
Accountants' Report
For the Period 26 February 2025 to 28 February 2026

Report to the directors on the preparation of the unaudited statutory accounts of PATH CHARIS LIMITED for the year ended 28 February 2026.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of PATH CHARIS LIMITED for the year ended 28 February 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of PATH CHARIS LIMITED, as a body, in accordance with the terms of our engagement letter dated 03 July 2026. Our work has been undertaken solely to prepare for your approval the accounts of PATH CHARIS LIMITED and state those matters that we have agreed to state to the Board of Directors of PATH CHARIS LIMITED, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than PATH CHARIS LIMITED and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that PATH CHARIS LIMITED has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of PATH CHARIS LIMITED. You consider that PATH CHARIS LIMITED is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of PATH CHARIS LIMITED. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
28 February 2026.

....................................................

SRT Accounting Services Ltd
Ivy Mill Business Centre
Silicon City Suite 2/3
Failsworth
M35 9BG
03 July 2026

3

PATH CHARIS LIMITED
Income Statement
For the Period 26 February 2025 to 28 February 2026

	Notes	2026 £
Turnover		4,550
Gross profit		4,550
Administrative expenses		(8,599)
Operating loss		(4,049)
Profit/(Loss) on ordinary activities before taxation		(4,049)
Tax on profit on ordinary activities		0
Profit/(Loss) for the financial period		(4,049)

4

PATH CHARIS LIMITED
Statement of Financial Position
As at 28 February 2026

	Notes	2026 £
Current assets
Debtors	3	14,500
Cash at bank and in hand		239
		14,739
Net current assets		14,739

Total assets less current liabilities		14,739
Creditors: amount falling due after more than one year	4	(18,788)
Net assets		(4,049)

Capital and reserves
Profit and loss account		(4,049)
Shareholders' funds		(4,049)

For the period ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the director on 03 July 2026 and were signed by:

-------------------------------
Smith ADENIRAN
Director

5

PATH CHARIS LIMITED
Statement of Changes in Equity
For the Period 26 February 2025 to 28 February 2026

	Revaluation reserve	Capital redemption reserve	Retained Earnings	Total
	£	£	£	£
At 26 February 2025				-
Profit/(Loss) for the period			(4,049)	(4,049)
Total comprehensive income for the period	-	-	(4,049)	(4,049)
Total investments by and distributions to owners	-	-	-	-
At 28 February 2026			(4,049)	(4,049)

6

PATH CHARIS LIMITED
Notes to the Financial Statements
For the Period 26 February 2025 to 28 February 2026

General Information

PATH CHARIS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 16279026, registration address 185, Chorley New Road, Bolton, BL1 4QZ.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.	Average number of employees Average number of employees during the period was 1.

3.

Debtors: amounts falling due after one year

	2026 £
Path Charis Services Ltd	14,500
	14,500

4.

Creditors: amount falling due after more than one year

	2026 £
Directors' Loan Accounts	18,788
	18,788

5.

Share Capital

Allotted, called up and fully paid	2026 £
100 Class A shares of £1.00 each	100
	100

7

Registered Number: 16279026
England and Wales
PATH CHARIS LIMITED

Unaudited Financial Statements

Period of accounts Start date: 26 February 2025 End date: 28 February 2026