REGISTERED NUMBER: 13710410 (England and Wales)

PARETO PROJECTS LIMITED

Unaudited Financial Statements for the Year Ended 31 December 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Miss K K Bajwa

REGISTERED OFFICE:

Alpha Tower Alpha Works (Level 21)

Suffolk Street Queensway

Birmingham

B1 1TT

REGISTERED NUMBER:

13710410 (England and Wales)

ACCOUNTANTS:

BK Plus Limited

59-61 Charlotte Street

St Pauls Square

Birmingham

West Midlands

B3 1PX

FIXED ASSETS

Tangible assets

4

11,077

8,129

CURRENT ASSETS

Debtors

5

93,877

150,166

Cash at bank

919,328

450,136

1,013,205

600,302

CREDITORS

Amounts falling due within one year

6

314,151

89,635

NET CURRENT ASSETS

699,054

510,667

TOTAL ASSETS LESS CURRENT LIABILITIES

710,131

518,796

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

710,031

518,696

710,131

518,796

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 2 June 2026 and were signed by:

Miss K K Bajwa - Director

1.	STATUTORY INFORMATION

Pareto Projects 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.

Tangible fixed assets

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

Fixtures and fittings

-

20% on cost

Computer equipment

-

20% on cost

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2025

1,004

7,125

8,129

Additions

-

5,182

5,182

At 31 December 2025

1,004

12,307

13,311

DEPRECIATION

Charge for year

201

2,033

2,234

At 31 December 2025

201

2,033

2,234

NET BOOK VALUE

At 31 December 2025

803

10,274

11,077

At 31 December 2024

1,004

7,125

8,129

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

62,000

15,600

Amounts owed by group undertakings

1,671

-

Other debtors

100

100

Directors' current accounts

30,106

-

93,877

15,700

Amounts falling due after more than one year:

Other debtors

-

134,466

Aggregate amounts

93,877

150,166

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Social security and other taxes

245,062

58,439

Other creditors

4,017

-

Directors' current accounts

-

9,547

Accrued expenses

65,072

21,649

314,151

89,635

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

Miss K K Bajwa

Balance outstanding at start of year

(9,547

)

-

Amounts advanced

39,653

(9,547

)

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

30,106

(9,547

)