REGISTERED NUMBER: 10549459 (England and Wales)

PAM INTERACTIVE LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page

Abridged Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

148,160

117,880

Tangible assets

5

89,259

111,839

237,419

229,719

CURRENT ASSETS

Debtors

109,001

87,979

Prepayments and accrued income

16,235

1,689

Cash at bank

40,791

48,769

166,027

138,437

CREDITORS

Amounts falling due within one year

112,961

128,922

NET CURRENT ASSETS

53,066

9,515

TOTAL ASSETS LESS CURRENT LIABILITIES

290,485

239,234

CREDITORS

Amounts falling due after more than one year

(145,069

)

(70,392

)

PROVISIONS FOR LIABILITIES

(45,759

)

(43,048

)

ACCRUALS AND DEFERRED INCOME

(51,778

)

(15,833

)

NET ASSETS

47,879

109,961

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

47,779

109,861

47,879

109,961

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 January 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 August 2026 and were signed on its behalf by:

M J P Attfield - Director

A E Yorke - Director

1.	STATUTORY INFORMATION

PAM Interactive Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

10549459

Registered office:

Office 48

Corby Innovation Hub

Bangrave Road

Corby

Northamptonshire

NN17 1NN

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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of five years.

Tangible fixed assets

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

Plant and machinery etc

-

25% on reducing balance, 18% on cost and 10% 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 17 (2025 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 February 2025

198,200

Additions

87,400

At 31 January 2026

285,600

AMORTISATION

At 1 February 2025

80,320

Amortisation for year

57,120

At 31 January 2026

137,440

NET BOOK VALUE

At 31 January 2026

148,160

At 31 January 2025

117,880

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 February 2025

135,450

Additions

5,174

At 31 January 2026

140,624

DEPRECIATION

At 1 February 2025

23,611

Charge for year

27,754

At 31 January 2026

51,365

NET BOOK VALUE

At 31 January 2026

89,259

At 31 January 2025

111,839

6.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

57,056

71,321

Hire purchase creditors are secured by the assets to which they relate.

7.	OTHER FINANCIAL COMMITMENTS

Financial commitments not included in balance sheet

2026

2025

£

£

Operating leases

1,042

1,050