Pala Investments Ltd


Director	Nikesh Pala


Registered Address	10 Baines Drive
	Bricket Wood
	St. Albans
	AL2 3FQ


Registered Number	12996694 (England and Wales)

Statement of Financial Position
30 November 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		400		799
			400		799
Current assets
Debtors	4	749		1,349
Cash at bank and on hand		1,590		1,688
		2,339		3,037
Creditors amounts falling due within one year	5	(1,701)		(3,699)
Net current assets (liabilities)			638		(662)
Total assets less current liabilities			1,038		137
Net assets			1,038		137
Capital and reserves
Called up share capital			2		2
Profit and loss account			1,036		135
Shareholders' funds			1,038		137

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 19 December 2025, and are signed on its behalf by:

Nikesh Pala
Director
Registered Company No. 12996694

Pala Investments Ltd

Notes to the Financial Statements
for the year ended 30 November 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable. Turnover includes revenue earned from the rendering of services.

	Revenue from rendering of services
	Revenue 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.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


		Straight line (years)
	Office Equipment	3

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Tangible fixed assets

	Office Equipment	Total
	£	£
Cost or valuation
At 01 December 24	1,199	1,199
At 30 November 25	1,199	1,199
Depreciation and impairment
At 01 December 24	400	400
Charge for year	399	399
At 30 November 25	799	799
Net book value
At 30 November 25	400	400
At 30 November 24	799	799

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Other debtors	749	1,349
Total	749	1,349

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Taxation and social security	1,337	2,515
Other creditors	364	584
Accrued liabilities and deferred income	-	600
Total	1,701	3,699