Registration number: 15791529

Paxos Investments Limited

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 6

Paxos Investments Limited

Company Information

Director

J C van der Merwe

Registered office

Innovations House 19 Staple Gardens Winchester Hampshire United Kingdom SO23 8SR

Accountants

Tax Innovations Limited Innovations House 19 Staple Gardens Winchester Hampshire SO23 8SR

Paxos Investments Limited

(Registration number: 15791529)
Balance Sheet as at 30 June 2026

	Note	2026 £	2025 £
Fixed assets
Other financial assets	4	2,868,244	2,868,244
Current assets
Debtors	5	48	48
Creditors: Amounts falling due within one year	6	(3,047,884)	(2,956,741)
Net current liabilities		(3,047,836)	(2,956,693)
Net liabilities		(179,592)	(88,449)
Capital and reserves
Called up share capital	7	100	100
Retained earnings		(179,692)	(88,549)
Shareholders' deficit		(179,592)	(88,449)

For the financial year ending 30 June 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 31 October 2026
 

......................................... J C van der Merwe Director

Paxos Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
Innovations House
19 Staple Gardens
Winchester
Hampshire
SO23 8SR
United Kingdom

These financial statements were authorised for issue by the director on 31 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

This basis is dependent upon the on-going support of the director and other related parties, none of whom have indicated their intention to withdraw their support.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Paxos Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2025 - 1).

4	Other financial assets (current and non-current)

	Financial assets at cost less impairment £	Total £
Non-current financial assets
Cost or valuation
At 1 July 2025	2,868,244	2,868,244
At 30 June 2026	2,868,244	2,868,244
Impairment
Carrying amount
At 30 June 2026	2,868,244	2,868,244

Paxos Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

5

Debtors

Current	2026 £	2025 £
Other debtors	48	48
	48	48

6

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Accruals and deferred income	90,789	88,207
Other creditors	2,957,095	2,868,534
	3,047,884	2,956,741

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary A of £26 each	1	26	1	26
Ordinary B of £26 each	1	26	1	26
Ordinary C of £16 each	1	16	1	16
Ordinary D of £16 each	1	16	1	16
Ordinary E of £16 each	1	16	1	16
	5	100	5	100

Paxos Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2026

8	Related party transactions

Expenditure with and payables to related parties

2026	Key management £
Amounts payable to related party	1,070,679

2025	Key management £
Amounts payable to related party	1,036,747

Loans from related parties

2026	Other related parties £	Total £
At start of period	1,917,519	1,917,519
Interest transactions	57,526	57,526
At end of period	1,975,045	1,975,045

2025	Other related parties £	Total £
Advanced	1,861,694	1,861,694
Repaid	(26)	(26)
Interest transactions	55,851	55,851
At end of period	1,917,519	1,917,519

Terms of loans from related parties

The loan must be repaid by the borrower in full within 10 years from the issue date. The loan shall accrue interest on the basis of a 365 day year. The interest shall be capitalised annually on each anniversary of the date of agreement and shall be the lower of 3% or the Base Rate.