The Pathfinder Spirit Limited

The Pathfinder Spirit Limited
Contents Page
For the year ended 31 December 2025

Company Information	1
Statement of Financial Position	2
Notes to the Financial Statements	3

The Pathfinder Spirit Limited
Company Information
For the year ended 31 December 2025

Directors	Guy Escolme Benet Slay
Registered Number	15283705
Registered Office	Micklepage House Nuthurst Street Nuthurst Horsham West Sussex RH13 6RG
Accountants	Cypher Monkswell Little Baldon Oxford OX44 9PU

1

The Pathfinder Spirit Limited
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Current assets
Stocks	3	24,892	25,120
Debtors	4	7,854	7,370
Cash at bank and in hand		3,865	25,376
		36,611	57,866
Creditors: amount falling due within one year	5	(410,271)	(231,675)
Net current assets		(373,660)	(173,809)

Total assets less current liabilities		(373,660)	(173,809)
Net assets		(373,660)	(173,809)

Capital and reserves
Called up share capital		1	1
Profit and loss account		(373,661)	(173,810)
Shareholders' funds		(373,660)	(173,809)

For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge 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 board of directors on 05 August 2026 and were signed on its behalf by:

-------------------------------
Guy Escolme
Director

2

The Pathfinder Spirit Limited
Notes to the Financial Statements
For the year ended 31 December 2025

General Information

The Pathfinder Spirit Limited is a private company, limited by shares, registered in England and Wales, registration number 15283705, registration address Micklepage House Nuthurst Street, Nuthurst Horsham, West Sussex, RH13 6RG.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Going concern basis

The Directors have a reasonable expectation that the Company has access to sufficient resources to continue in operational existence for a period of at least 12 months from the signing of the financial statements.
The company's projections for 2026 show that the company will remain reliant on the working capital support of the parent company to meet its operational expenditure commitments.
Financial support has been provided by the Company's ultimate beneficial owner, and they will continue to support the company in meeting its working capital requirements for the period of 12 months following the signing of 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.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

3.

Stocks

	2025 £		2024 £
Stocks	24,892		25,120
	24,892		25,120

4.

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	5,596	5,036
Prepayments & Accrued Income	537	-
VAT	1,721	2,334
	7,854	7,370

5.

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	10,522	2,364
PAYE & Social Security	5,306	3,502
Accrued Expenses	-	267
Other Creditors	76	76
Wages & Salaries Control Account	-	4,433
Intercompany	394,367	221,033
	410,271	231,675

3

Registered Number: 15283705
England and Wales
THE PATHFINDER SPIRIT LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 January 2025 End date: 31 December 2025