Para Group Holdings Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—5

Registered number: 14429161

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		9,407		2,432
Investments	5		103		103

			9,510		2,535
CURRENT ASSETS
Debtors	6	425,250		355,256
Cash at bank and in hand		116,474		699

		541,724		355,955
Creditors: Amounts Falling Due Within One Year		(839,473 )		(348,068 )

NET CURRENT ASSETS (LIABILITIES)			(297,749 )		7,887

TOTAL ASSETS LESS CURRENT LIABILITIES			(288,239 )		10,422

NET (LIABILITIES)/ASSETS			(288,239 )		10,422

CAPITAL AND RESERVES
Called up share capital	7		53		53
Profit and Loss Account			(288,292 )		10,369

SHAREHOLDERS' FUNDS			(288,239)		10,422

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Para Group Holdings Limited

Abridged Balance Sheet (continued)

As At 30 September 2025

For the year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Act 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 September 2025 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mr Pavan Sharma

Director

17/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Para Group Holdings Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14429161 . The registered office is Para Group House, 6-11 Riley Street, Willenhall, West Midlands, WV13 1RH.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles	25% reducing balance
Fixtures & Fittings	15% reducing balance
Computer Equipment	33% straight line

3. Average Number of Employees

Average number of employees, including directors, during the year was: 11 (2024: 5)

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Para Group Holdings Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 September 2025

4. Tangible Assets

	Total
	£
Cost
As at 1 October 2024	3,092
Additions	10,525

As at 30 September 2025	13,617

Depreciation
As at 1 October 2024	660
Provided during the period	3,550

As at 30 September 2025	4,210

Net Book Value
As at 30 September 2025	9,407

As at 1 October 2024	2,432

5. Investments

	Total
	£
Cost or Valuation
As at 1 October 2024	103

As at 30 September 2025	103

Provision
As at 1 October 2024	-

As at 30 September 2025	-

Net Book Value
As at 30 September 2025	103

As at 1 October 2024	103

6. Debtors

	2025	2024
	£	£
Due after more than one year
Amounts owed by related party	-	109,016
Section 455 tax recoverable	72,701	-
Director's loan account	215,412	-

	288,113	109,016

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Para Group Holdings Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 30 September 2025

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	53	53

8. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	27,000	27,000
Later than one year and not later than five years	81,000	108,000

	108,000	135,000

9. Related Party Transactions

During the year the company loaned monies to a subsidiary. At the balance sheet date the company was owed a total of £5,327 (2024: £100,936) and this is included in debtors receivable within one year.

During the year the company loaned monies to an associate company. At the balance sheet date the company was owed a total of £127,075 (2024: 159,016) with £127,075 (2024 nil) considered receivable within one year and nil (2024: £159,016) considered receivable after one year.

During the year the company borrowed monies from various subsidiaries. At the balance sheet date the company owed a total of £735,342 (2024: £309,178) to these companies and this is included within creditors payable within one year.

During the year the company made loans totalling £215,412 (2024: nil) to its director. This amount remains unpaid at the balance sheet date and is included within debtors receivable after one year. Interest is charged on this loan at the official beneficial rate.

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