REGISTERED NUMBER: 14795734 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2026

for

Pamac Residential Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

P McGorie

REGISTERED OFFICE:

38 Linden Way

Ponteland

Newcastle Upon Tyne

United Kingdom

NE20 9DP

REGISTERED NUMBER:

14795734 (England and Wales)

ACCOUNTANTS:

Douglas Shaw Limited

7 Brenkley Way

Blezard Business Park

Seaton Burn

Tyne and Wear

NE13 6DS

FIXED ASSETS

Tangible assets

4

60,368

30,108

CURRENT ASSETS

Cash at bank

7,971

3,659

CREDITORS

Amounts falling due within one year

5

5,550

15,926

NET CURRENT ASSETS/(LIABILITIES)

2,421

(12,267

)

TOTAL ASSETS LESS CURRENT LIABILITIES

62,789

17,841

CREDITORS

Amounts falling due after more than one year

6

41,673

-

NET ASSETS

21,116

17,841

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

21,115

17,840

21,116

17,841

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

The 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.

The financial statements were approved by the director and authorised for issue on 13 July 2026 and were signed by:

P McGorie - Director

1.	STATUTORY INFORMATION

Pamac Residential Ltd 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.

Tangible fixed assets

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

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 May 2025

39,475

669

40,144

Additions

79,990

-

79,990

Disposals

(39,475

)

-

(39,475

)

At 30 April 2026

79,990

669

80,659

DEPRECIATION

At 1 May 2025

9,869

167

10,036

Charge for year

19,998

126

20,124

Eliminated on disposal

(9,869

)

-

(9,869

)

At 30 April 2026

19,998

293

20,291

NET BOOK VALUE

At 30 April 2026

59,992

376

60,368

At 30 April 2025

29,606

502

30,108

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Hire purchase contracts

187

-

Tax

1,828

3,233

Directors' loan accounts

2,935

12,123

Accruals and deferred income

600

570

5,550

15,926

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Hire purchase contracts

41,673

-