Pacer Global Ltd

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

Registered number: 13463828

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investments	4		150		150

			150		150
TOTAL ASSETS LESS CURRENT LIABILITIES			150		150

NET ASSETS			150		150

CAPITAL AND RESERVES
Called up share capital			150		150

SHAREHOLDERS' FUNDS			150		150

For the year ending 31 December 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 her 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.

On behalf of the board

Mrs Eve Lee

Director

25 September 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Pacer Global Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13463828 . The registered office is 3rd Floor, 86-90 Paul Street, London, Greater London, England, EC2A 4NE.

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. Financial Instruments

Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

2.3. Taxation

The taxation expense represents the sum of the tax currently payable and deferred tax. Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax

Deferred tax has not been recognised as it is not material to the financial statements. The directors will review this annually.

2.4. Investments

Interests in subsidiaries, associates and jointly controlled entities are initially measure at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

2.5. Not trading

The company did not trade throughout year ended 31 December 2024.

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Pacer Global Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.6. Consolidation

The company is the parent company in a small sized group, and has therefore taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare consolidated accounts.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Investments

	Subsidiaries
	£
Cost or Valuation
As at 1 January 2025	150

As at 31 December 2025	150

Provision
As at 1 January 2025	-

As at 31 December 2025	-

Net Book Value
As at 31 December 2025	150

As at 1 January 2025	150

The Digital Fairy Limited

The company holds 100% of the share capital in The Digital Fairy Limited.

Profit for the year: (£54,589)

Capital and reserves: £458,437

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