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Registered Number: 07440539
PEGASUS EUROPE SERVICE LTD
Unaudited Financial Statements
Period of accounts Start date: 16 November 2024 End date: 15 November 2025

PEGASUS EUROPE SERVICE LTD Contents Page For the year ended 15 November 2025
Company Information | 1
Directors' Report | 2
Accountants' Report | 3
Statement of Financial Position | 4
Notes to the Financial Statements | 5
Statement of Changes in Equity | 6

PEGASUS EUROPE SERVICE LTD Company Information For the year ended 15 November 2025
Directors | Michael King Mr Michael King
Registered Number | 07440539
Registered Office | 58 FIELDS ROAD OAKFIELD CWMBRAN NP44 3EG
Accountants | J.L.Bookkeeping and Advice Services Ltd Paddock Business Centre 2 Paddock Road Skelmersdale WN8 9PL
1

PEGASUS EUROPE SERVICE LTD Directors' Report For the year ended 15 November 2025
Director's report and financial statements The directors present his/her/their annual report and the financial statements for the year ended 15 November 2025. Principal activities Principal activity of the company during the financial year was of ... Directors The directors who served the company throughout the year were as follows:
Michael King
Mr Michael King
Statement of directors' responsibilities The directors are 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 directors to prepare financial statements for each financial year. Under that law the directors have 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 directors 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 directors are 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 directors are 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 directors are 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 directors are 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 This report was approved by the board and signed on its behalf by:
---------------------------------- Michael King Director
Date approved: 12 August 2026 2

PEGASUS EUROPE SERVICE LTD Accountants' Report For the year ended 15 November 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 15 November 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise 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 accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. J.L.Bookkeeping and Advice Services Ltd 15 November 2025 .................................................... J.L.Bookkeeping and Advice Services Ltd Paddock Business Centre 2 Paddock Road Skelmersdale WN8 9PL 12 August 2026 3

PEGASUS EUROPE SERVICE LTD Statement of Financial Position As at 15 November 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 357 |  | 357
Tangible fixed assets | 4 | 574 |  | 574
|  | 931 |  | 931
Current assets |  |  |
Debtors | 5 | 65,393 |  | 86,969
Cash at bank and in hand |  | 47,274 |  | 56
|  | 112,667 |  | 87,025
Creditors: amount falling due within one year | 6 | (25,196) |  | (45)
Net current assets |  | 87,471 |  | 86,980
Total assets less current liabilities |  | 88,402 |  | 87,911
Net assets |  | 88,402 |  | 87,911
Capital and reserves |  |  |
Profit and loss account |  | 88,402 |  | 87,911
Shareholders' funds |  | 88,402 |  | 87,911
For the year ended 15 November 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 accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements were approved by the board of directors on 12 August 2026 and were signed on its behalf by:
------------------------------- Michael King Director
4

PEGASUS EUROPE SERVICE LTD Statement of Changes in Equity For the year ended 15 November 2025
|  | Retained Earnings |  | Total
| £ |  | £ |
At 16 November 2023 |  | 89,462 |  | 89,462
Profit/(Loss) for the year |  | (1,551) |  | (1,551)
Total comprehensive income for the year |  | (1,551) |  | (1,551)
Total investments by and distributions to owners |  | - |  | -
At 15 November 2024 |  | 87,911 |  | 87,911
At 16 November 2024 |  | 87,912 |  | 87,912
Profit/(Loss) for the year |  | 490 |  | 490
Total comprehensive income for the year |  | 490 |  | 490
Total investments by and distributions to owners |  | - |  | -
At 15 November 2025 |  | 88,402 |  | 88,402
5

PEGASUS EUROPE SERVICE LTD Notes to the Financial Statements For the year ended 15 November 2025
General Information PEGASUS EUROPE SERVICE LTD is a private company, limited by shares, registered in , registration number 07440539, registration address 58 FIELDS ROAD, OAKFIELD CWMBRAN, NP44 3EG. 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. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
2. | Average number of employees Average number of employees during the year was 2 (2024 : 2).
3. | Intangible fixed assets
Cost | Other |  | Total
| £ |  | £
At 16 November 2024 | 357 |  | 357
Additions | - |  | -
Disposals | - |  | -
At 15 November 2025 | 357 |  | 357
Net book values
At 15 November 2025 | 357 |  | 357
At 15 November 2024 | 357 |  | 357
4. | Tangible fixed assets
Cost or valuation | Computer Equipment |  | Total
| £ |  | £
At 16 November 2024 | 773 |  | 773
Additions | - |  | -
Disposals | - |  | -
At 15 November 2025 | 773 |  | 773
Depreciation
At 16 November 2024 | 199 |  | 199
Charge for year | - |  | -
On disposals | - |  | -
At 15 November 2025 | 199 |  | 199
Net book values
Closing balance as at 15 November 2025 | 574 |  | 574
Opening balance as at 16 November 2024 | 574 |  | 574
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Other Debtors | 65,393 |  | 83,469
| 65,393 |  | 83,469
5. | Debtors: amounts falling due after one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Directors' Loan Accounts | 0 |  | 3,500
| 0 |  | 3,500
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
PAYE & Social Security | 44 |  | 44
Other Creditors | 0 |  | 1
Wages & Salaries Control Account | 25,152 |  | 0
| 25,196 |  | 45
7. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
| 0 |  | 0
6