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PaFex Limited

Landsberg am Lech

Befreiender Jahresabschluss zum Geschäftsjahr vom 01.01.2021 bis zum 31.12.2021

Unaudited Abridged Financial Statements for the Year Ended 31/12/2021

Company Registration Number 621568

Contents

Company Information

Statement of directors' responsibilities

Balance Sheet

Notes to the Abridged Financial Statements

Company number	621568
Director	Felix Palm
Secretary	GO AHEAD SECRETARIAL SERVICE Limited
Registered office	Suite 2231
	26/27 Upper Pembroke Street
	Dublin 2

Statement of directors' responsibilities

These abridged financial statements have been extracted, pursuant to section 353 of the Companies Act 2014, from the statutory financial statement prepared under section 290 of the Act. The following is the directors Responsibilities Statement accompanying those financial statements.

The directors are responsible for preparing the Directors report and the financial statements in accordance with applicable Irish law and regulations.

Irish company law requires the directors to prepare financial statements for each financial year. Under the law, the directors have elected to prepare the financial statements in accordance with the Companies Act 2014 and FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" issued by the Financial Reporting Council, and promulgated by the Institute of Chartered Accountants in Ireland. Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the assets, liabilities and financial position of the company as at the financial period end date, and of the profit or loss of the company for the financial period, and otherwise comply with the Companies Act 2014.

In preparing these financial statements, the directors are required to:

• select suitable accounting policies and then apply them consistently ;

• make judgments and accounting estimates that are reasonable and prudent;

• state whether the financial statements have been prepared in accordance with applicable accounting standards, identify those standards, and note the effect and the reasons for any material departure from those standards;

• prepare the financial statements on the going concern basis, unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for ensuring that the company keeps or causes to be kept adequate accounting records that correctly explain and record the transactions of the company, enable at any time the assets, liabilities, financial position and profit or loss of the company to be determined with reasonable accuracy, and enable them to ensure that the financial statements and Directors report comply with the Companies Act 2014. They are also responsible for safeguarding the assets of the company, and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Approved by the board on 12/09/2022 and signed on its behalf by:

FELIX PALM, Director

	As at 31/12/2021		As at 31/12/2020
Note	€	€	€	€
Fixed assets
Intangible assets	0,00		0,00
Tangible assets	0,00		0,00
Investments	0,00		0,00
	0,00	0,00	0,00	0,00
Current Assets
Stocks	0,00		0,00
Debtors	3.613,00		2.378,00
Investments	0,00		0,00
Cash at bank and in hand	187.672,00		35.169,00
Prepayments and accrued income	594,00		598,00
	191.879,00	191.879,00	38.145,00	38.145,00
Creditors: amounts falling due within one year	(181.241,00)		(29.477,00)
Net current assets	10.638,00	10.638,00	8.668,00	8.668,00
Total assets less current liabilities	10.638,00	10.638,00	8.668,00	8.668,00
Creditors: amounts falling due after more than one year	0,00		0,00
Provisions for liabilities	(9.190,00)		(5.587,00)
Accruals and deferred income	0,00		0,00
Net assets	1.448,00	1.448,00	3.081,00	3.081,00
Net assets (transfer)		1.448,00		3.081,00
Capital and reserves
Called up share capital	400,00		400,00
Share premium account	0,00		0,00
Revaluation reserve	0,00		0,00
Other reserves	0,00		0,00
Profit and loss Account	1.048,00	1.448,00	2.681,00	3.081,00
Shareholder's Fund		1.448,00		3.081,00

I/We, as director(s) of (company name), state that:

(a) the company is availing itself of the exemption provided for by Chapter 15 of Part 6 of the Companies Act 2014,

(b) the company is availing itself of the exemption on the grounds that the conditions specified in s.358 are satisfied,

(d) we acknowledge the company's obligations under the Companies Act 2014, to keep adequate accounting records and prepare Financial Statements which give a true and fair view of the assets, liabilities and financial position of the company at the end of its financial year and of its profit or loss for such a year and to otherwise comply with the provisions of Companies Act 2014 relating to Financial Statements so far as they are applicable to the company,

*(e) the company has relied on the specified exemption (as a micro company) contained in s.352 Companies Act 2014; has done so on the grounds that the company is entitled to the benefit of that exemption as a small company and the abridged Financial Statements have been properly prepared in accordance with s.353 Companies Act 2014.

Approved by the board on 12/09/2022 and signed on its behalf by:

FELIX PALM, Director

The notes on pages 7 to 8 form part of these financial statements.

Notes to the Abridged Financial Statements

1 Summary of significant accounting policies

(a) General information and basis of preparation

PAFEX Limited is a company limited by shares incorporated in the Republic of Ireland. The address of the registered office is given in the company information on page 3 of these financial statements.

The financial statements are presented in Euro which is the functional currency of the company and rounded to the nearest €.

All members have consented to the abridgements of these financial statements.

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

These financial statements have been prepared in accordance with the Companies Act 2014 and FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" issued by the Financial Reporting Council, and promulgated by the Institute of Chartered Accountants in Ireland.

The company transitioned to FRS102 Section 1A on 1 January 2015. There has been no effect on the accounting policies, opening equity and profit and loss for the comparative period.

(b) Tangible fixed assets

Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Plant and machinery:	0,00%
Motor vehicles:	0,00%
Furniture, fittings and equipment:	0,00%
Land and buildings:	0,00%

2 Fixed assets

	Intangible fixed assets	Tangible fixed assets	Total
	€	€	€
Cost or valuation
at: 31/12/2020	0,00	0,00
Additions	0,00	0,00
Disposals	0,00	0,00
Revaluations	0,00	0,00
at: 31/12/2021	0,00	0,00	0,00
Amortisation or depreciation
at: 31/12/2020
Charge for the year	0,00	0,00
Impairment	0,00	0,00
Revaluation	0,00	0,00
Eliminated on disposals	0,00	0,00
at: 31/12/2021	0,00	0,00	0,00
Net book value:
at: 31/12/2021	0,00	0,00	0,00
at: 31/12/2020	0,00	0,00	0,00

3 Share capital

	2021	2020
	€	€
authorised
400 ordinary share of 1 € each	400,00	400,00
alloted, called up and fully paid
400 ordinary share of 1 € each	400,00	400,00

2d:T5977,

PaFex Limited

Landsberg am Lech

Befreiender Jahresabschluss gem. §325 a HGB
zum Geschäftsjahr vom 01.01.2020 bis zum 31.12.2020

PaFex Limited

Dublin/Irland

Unaudited Abridged Financial Statements as at 31.12.2020

	As at 31/12/2020	As at 31/12/2019
Fixed assets
Intangible assets	0,00		0,00
Tangible assets	0,00		0,00
Investments	0,00		0,00
	0,00	0,00	0,00	0,00
Current Assets
Stocks	0,00		0,00
Debtors	2.378,00		326,00
Investments	0,00		0,00
Cash at bank and in hand	35.169,00		14.358,00
Prepayments and accrued income	598,00		673,00
	38.145,00	38.145,00	15.357,00	15.357,00
Creditors: amounts falling due within one year	(29.477,00)		(8.980,00)
Net current assets	8.668,00	8.668,00	6.377,00	6.377,00
Total assets less current liabilities	8.668,00	8.668,00	6.377,00	6.377,00
Creditors: amounts falling due after more than one year	0,00		0,00
Provisions for liabilities	(5.587,00)		(3.590,00)
Accruals and deferred income	0,00		0,00
Net assets	3.081,00	3.081,00	2.787,00	2.787,00
Capital and reserves
Called up share capital	400,00		400,00
Share premium account	0,00		0,00
Revaluation reserve	0,00		0,00
Other reserves	0,00		0,00
Profit and loss Account	2.681,00	3.081,00	2.387,00	2.787,00
Shareholder's Fund		3.081,00		2.787,00

Notes to the Abridged Financial Statements

1 Summary of significant accounting policies

(a) General information and basis of preparation

PAFEX Limited is a company limited by shares incorporated in the Republic of Ireland. The address of the registered office is given in the company information on page 3 of these financial statements.The financial statements are presented in Euro which is the functional currency of the company and rounded to the nearest €.

All members have consented to the abridgements of these financial statements.The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.These financial statements have been prepared in accordance with the Companys Act 2014 and FRS 102 "Financial Reporting Standard applicable in the UK and Republic of Ireland "issued by the Financial Reporting Council, and promulgated by the Institute of Chartered Accountants in Ireland.The company transitioned to FRS 102 Section 1A on 1 January 2015. There has been no effect on the accounting policies, opening equity and profit and loss for the comparative period.

(b) Itangible assets

Itangible assets acquired separately from a business are capitalised at cost. Itangible assets acquired on business combinations are capitalised separately from goodwill if the fair value can be measured reliably on initial recognition.

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

Intangible assets are amortised on a straight line basis over their useful lives.

(c) Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows:

Plant and machinery:	0,00	%
Motor vehicles:	0,00	%
Furniture, fittings and equipment:	0,00	%
Land and buildings:	0,00	%

2 Fixed assets

	Intangible fixed assets €	Tangible fixed assets €	Total €
Cost or valuation
at : 01/01/2020	0,00	0,00
Additions	0,00	0,00
Disposals	0,00	0,00
Revaluations	0,00	0,00
at : 31/12/2020	0,00	0,00	0,00
Amortisation or depreciation
at : 01/01/2020
Charge for the year	0,00	0,00
Impairment	0,00	0,00
Revaluation	0,00	0,00
Eliminated on disposals	0,00	0,00
at : 31/12/2020	0,00	0,00	0,00
Net book value:
at : 31/12/2020	0,00	0,00	0,00
at : 31/12/2019	0,00	0,00	0,00

3 Share capital

	2020 €	2019 €
authorised
400 ordinary share of 1 € each	400,00	400,00
alloted, called up and fully paid
400 ordinary share of 1 € each	400,00	400,00

2e:T5c50,

PaFex Limited

Landsberg am Lech

Befreiender Jahresabschluss gem. §325 a HGB
zum Geschäftsjahr vom 01.01.2018 bis zum 31.12.2018

PaFex Limited

Dublin/Irland

Unaudited Abridged Financial Statements for the Year Ended 31.12.2018

Contents

Accountants

Germania Steuerberatungsgesellschaft m.b.H, Hindenburgring 19a, 86899 Landsberg am Lech

Deutschland

Statements of directors´responsibilities

The directors are responsible for preparing the Directors report and the financial statements in accordance with applicable Irish law and regulations.

Irish company law requires the directors to prepare financial statements for each financial year. Under the law, the directors have elected to prepare the financial statements in accordance with the Companys Act 2014 and frs 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" issued by the Financial Reporting Council, and promulgated by the Institute of Chartered Accountants in Ireland. Under company law, the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the assets, liabilities and financial position of the company as the financial period end date, and of the profit or loss of the company for the financial period, and otherwise comply with the Companies Act 2014.

In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgments and accounting estimates that are reasonable and prudent;

- prepare the financial statements on the going concern basis, unless it is inappropriate to presume that the company will cintinue in business.

Approved by the board on 14/08/2019

and signed on ist behalf by

FELIX PALM, Director

		As at 31/12/2018		As at 21/02/2018
	Note	€	€	€	€
Fixed assets
Intangible assets		0,00		0,00
Tangible assets		0,00		0,00
Investments		0,00		0,00
		0,00	0,00	0,00	0,00
Current Assets
Stocks		0,00		0,00
Debtors		60,00		0,00
Investments		0,00		0,00
Cash at bank and in hand		665,00		0,00
Prepayments and accrued income		951,00		0,00
		1.676,00	1.676,00	0,00	0,00
Creditors: amounts falling due within one year		(9.143,00)		0,00
Net current assets		(7.467,00)	(7.467,00)	0,00	0,00
Total assets less current liabilities		(7.467,00)	(7.467,00)	0,00	0,00
Creditors: amounts falling due after more than one year		0,00		0,00
Provisions for liabilities		(1.900,00)		0,00
Accruals and deferred income		0,00		0,00
Net assets		(9.367,00)	(9.367,00)	0,00	0,00
Capital and reserves
Called up share capital		400,00		0,00
Share premium account		0,00		0,00
Revaluation reserve		0,00		0,00
Other reserves		0,00		0,00
Profit and loss Account		(9.767,00)	(9.367,00)	0,00	0,00
Shareholder's Fund			(9.367,00)		0,00

I/We, as director(s) of (company name), state that:

(a) the company is availing itself of the exemption provided for by Chapter 15 of Part 6 of the Companies Act 2014,

(b) the company is availing itself of the exemption on the grounds that the conditions specified in s. 358 are satisfied.

(c) the shareholders of the company have not served a notice on the computer under s. 334 (1) in accordance with s. 334 (2).

Approved by the board on 14/08/2019

and signed on ist behalf by

FELIX PALM, Director

The notes on pages 7 to 8 form part of these financial statements.

Company Registration Number 597821

Notes to the Abridged Financial Statements 1 Summary of significant accounting policies

(a) General information and basis of preparation

(b) Tangible fixed assets

Plant and machinery:	0,00	%
Motor vehicles:	0,00	%
Furniture, fittings and equipment:	0,00	%
Land and buildings:	0,00	%

2 Fixed assets

		Intangible fixed assets €	Tangible fixed assets €	Total €
Cost or valuation
at :	31/12/2017	0,00	0,00
Additions		0,00	0,00
Disposals		0,00	0,00
Revaluations		0,00	0,00
at :	31/12/2018	0,00	0,00	0,00
Amortisation or depreciation
at :	31/12/2017
Charge for the year		0,00	0,00
Impairment		0,00	0,00
Revaluation		0,00	0,00
Eliminated on disposals		0,00	0,00
at :	31/12/2018	0,00	0,00	0,00
Net book value:
at :	31/12/2018	0,00	0,00	0,00
at :	31/12/2018	0,00	0,00	0,00

3 Share capital

	2018 €	2018 €
authorised
400 ordinary share of 1 € each	400,00	400,00
alloted, called up and fully paid
400 ordinary share of 1 € each	400,00	400,00

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