PHILIPP PAECH LTD Accounts






PHILIPP PAECH LTD

	Company No. 07801085
		Information for Filing with The Registrar
		31 December 2025

The Director presents his report and the accounts for the year ended 31 December 2025.

Principal activities
The principal activity of the company during the year under review was consultancy.




Director

The Director who served at any time during the year was as follows:

P. PAECH









































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

P. PAECH
Director
19 October 2026

at	31 December 2025
Company No.		07801085	Notes	2025	2024
				£	£
Fixed assets
	Intangible assets		5	15,853	18,118
	Tangible assets		6	3,153	4,204


				19,006	22,322
Current assets


	Investments		7	15,856	23,833
	Cash at bank and in hand			9,324	1,133
				25,180	24,966
Creditors: Amount falling due within one year			8	(14,403)	(39,959)
Net current assets/(liabilities)				10,777	(14,993)
Total assets less current liabilities				29,783	7,329




Net assets				29,783	7,329

Capital and reserves
	Called up share capital			1	1



	Profit and loss account		10	29,782	7,328

Total equity				29,783	7,329



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 December 2025 the company was entitled to exemption from audit 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 19 October 2026 and signed on its behalf by:
P. PAECH
Director
19 October 2026

for the year ended 31 December 2025

General information

PHILIPP PAECH LTD is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 07801085

Jockey's Fields

London

WC1R 4BW

The accounts have been prepared in accordance and comply with FRS 102 and Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Revenue recognition

Turnover is recognised at the fair value of the consideration received or receivable for consultancy services provided in the ordinary course of business, net of discounts.

Intangible fixed assets

Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

25% reducing balance

Furniture, fittings and equipment

25% reducing balance

Taxation

Income tax expense represents the sum of the tax currently payable and deferred 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 is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate 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.

Investments

Listed investments (except those held as subsidiaries, associates or joint ventures) are recognised initially at fair value less attributable transaction costs. Subsequent to initial recognition, any changes in fair value are recognised in profit and loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Foreign currencies

The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.

Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.

Provisions

Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.

3	Employees
			2025	2024
			Number	Number
		The average monthly number of employees (including directors) during the year was:	1	1

4	Taxation
		(a) Tax on profit on ordinary activities	2025	2024
		The tax charge is made up as follows:	£	£
		UK corporation tax
		Charge for the period	5,569	2,954

		Total corporation tax	5,569	2,954





		Tax on profit on ordinary activities	5,569	2,954

		(b) Factors affecting the total tax charge for the period
		The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The differences are reconciled below:
		Higher	2025	2024
		245	£	£
		Profit on ordinary activities before tax	28,023	29,798

		Standard rate of corporation tax in the United Kingdom	19%	19%

		Profit on ordinary activities multiplied by standard rate of corporation tax in the United Kingdom	5,324	5,662
		Expenses not deductible for tax purposes	245	(2,708)




		Tax on profit on ordinary activities	5,569	2,954

5	Intangible fixed assets
			Other	Total
			£	£
		Cost
		At 1 January 2025	22,648	22,648


		At 31 December 2025	22,648	22,648
		Amortisation and impairment
		At 1 January 2025	4,530	4,530
		Charge for the year	2,265	2,265


		At 31 December 2025	6,795	6,795
		Net book values
		At 31 December 2025	15,853	15,853
		At 31 December 2024	18,118	18,118

6	Tangible fixed assets
			Plant and machinery	Fixtures, fittings and equipment	Total
			£	£	£
		Cost or revaluation
		At 1 January 2025	5,651	3,261	8,912




		At 31 December 2025	5,651	3,261	8,912
		Depreciation
		At 1 January 2025	2,088	2,620	4,708
		Charge for the year	891	160	1,051



		At 31 December 2025	2,979	2,780	5,759
		Net book values
		At 31 December 2025	2,672	481	3,153
		At 31 December 2024	3,563	641	4,204

7	Current asset investments
			2025	2024
			£	£
		Listed investments	15,856	23,833

			15,856	23,833

8	Creditors:
		amounts falling due within one year
			2025	2024
			£	£






		Taxes and social security	5,569	2,954
		Loans from directors	5,474	34,004

		Accruals and deferred income	3,360	3,001
			14,403	39,959

Share Capital

1 Ordinary share at £1 each, fully paid.

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.