Pacific Partners LLP

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

Registered number: SO300726

		2026		2025
	Notes	£	£	£	£
CURRENT ASSETS
Debtors	4	10,000		10,000
Cash at bank and in hand		14,029		13,499

		24,029		23,499
Creditors: Amounts Falling Due Within One Year	5	(181 )		(181 )

NET CURRENT ASSETS (LIABILITIES)			23,848		23,318

TOTAL ASSETS LESS CURRENT LIABILITIES			23,848		23,318

NET ASSETS ATTRIBUTABLE TO MEMBERS			23,848		23,318

REPRESENTED BY:
Loans and other debts due to members within one year
Members' capital classified as a liability		10,000		10,000
Other amounts		194,985		134,455

			204,985		144,455

Equity
Members' other interests
Members' capital		(181,137)		(121,137)

			(181,137)		(121,137)

			23,848		23,318

TOTAL MEMBERS' INTEREST
Loans and other debts due to members within one year			204,985		144,455
Members' other interests			(181,137)		(121,137)

			23,848		23,318

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Page 2

Pacific Partners LLP

Balance Sheet (continued)

As At 5 April 2026

For the year ending 5 April 2026 the LLP was entitled to exemption from audit under section 477 of the Companies Act 2006 (as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 applicable to LLPs subject to the small LLPs regime.)

The members acknowledge their responsibilities for complying with the requirements of the Act (as applied to LLPs) with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

The LLP has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the LLP's Profit and Loss Account.

On behalf of the members

Mr Andrew Outram

Designated Member

27 July 2026

The notes on page 3 form part of these financial statements.

1. General Information

Pacific Partners LLP is a limited liability partnership, incorporated in Scotland, registered number SO300726 . The Registered Office is 10 John Mcewan Way, Torrance, Glasgow, Scotland, G64 4EF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 for small limited liability partnerships regime - The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102), The Statement of Recommended Practice 'Accounting by Limited Liability Partnerships' issued in May 2024 (SORP) and the Companies Act 2006 (as applied to LLPs).

The financial statements are prepared in sterling which is the functional currency of the LLP.

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.

3. Average Number of Employees

Average number of employees, including members with contracts of employment, during the year was: 2 (2025: 2)

4. Debtors

	2026	2025
	£	£
Due within one year
Other debtors	10,000	10,000

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Other creditors	181	181

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