Caseware UK (AP4) 2021.0.152 2021.0.152 2021-12-312021-12-312false2021-01-01No description of principal activity2falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09250656 2021-01-01 2021-12-31 09250656 2020-01-01 2020-12-31 09250656 2021-12-31 09250656 2020-12-31 09250656 c:Director1 2021-01-01 2021-12-31 09250656 d:CurrentFinancialInstruments 2021-12-31 09250656 d:CurrentFinancialInstruments 2020-12-31 09250656 d:CurrentFinancialInstruments d:WithinOneYear 2021-12-31 09250656 d:CurrentFinancialInstruments d:WithinOneYear 2020-12-31 09250656 d:ShareCapital 2021-12-31 09250656 d:ShareCapital 2020-12-31 09250656 d:RetainedEarningsAccumulatedLosses 2021-12-31 09250656 d:RetainedEarningsAccumulatedLosses 2020-12-31 09250656 c:OrdinaryShareClass1 2021-01-01 2021-12-31 09250656 c:OrdinaryShareClass1 2021-12-31 09250656 c:OrdinaryShareClass1 2020-12-31 09250656 c:FRS102 2021-01-01 2021-12-31 09250656 c:AuditExempt-NoAccountantsReport 2021-01-01 2021-12-31 09250656 c:FullAccounts 2021-01-01 2021-12-31 09250656 c:PrivateLimitedCompanyLtd 2021-01-01 2021-12-31 09250656 6 2021-01-01 2021-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 09250656













POMMES D'OR FAMILY OFFICE LIMITED
FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2021

 
POMMES D'OR FAMILY OFFICE LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1 - 2
Notes to the Financial Statements
 
3 - 6


 
POMMES D'OR FAMILY OFFICE LIMITED
REGISTERED NUMBER:09250656

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2021

2021
2020
Note
£
£

Fixed assets
  

Investments

 4 

7,207
7,821

Current assets
  

Debtors: amounts falling due within one year
 5 
182
47,676

Cash at bank and in hand
  
4,481
11,307

  
4,663
58,983

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(69,676)
(2,880)

Net current (liabilities)/assets
  
 
 
(65,013)
 
 
56,103

  

Net (liabilities)/assets
  
(57,806)
63,924


Capital and reserves
  

Called up share capital 
 7 
100
125,100

Profit and loss account
  
(57,906)
(61,176)

  
(57,806)
63,924

Page 1

 
POMMES D'OR FAMILY OFFICE LIMITED
REGISTERED NUMBER:09250656
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2021

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question 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 financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 11 July 2022.




Alessandro Mele
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
POMMES D'OR FAMILY OFFICE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021

1.


General information

Pomme D'or Family Office Limited is a limited liability company registered in England and Wales. Its registered office address is at 2nd Floor Connaught House, 1-3 Mount Street, (Entrance Via Davies Street), London, W1K 3NB.
The principal activity of the company during the year was that of a holding company and financial consulting.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The company is the parent undertaking of a small group and as such is not required by the Companies Act 2006 to prepare group accounts. These financial statements therefore present information about the company as an individual undertaking and not about its group.

The following principal accounting policies have been applied:

 
2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of Comprehensive Income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

 
2.3

Turnover

Turnover is measured at the fair value of amounts receivable in respect of services provided in the year, net of trade discounts and excluding value added tax. Revenue is recognised when all contractual obligations have been met.

Page 3

 
POMMES D'OR FAMILY OFFICE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021

2.Accounting policies (continued)

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Investments in unlisted Company shares, whose market value can be reliably determined, are remeasured to market value at each reporting date. Gains and losses on remeasurement are recognised in the Statement of Comprehensive Income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.

 
2.6

Financial instruments

The company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank and in hand, loans to/from related parties.
Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties.
Cash and cash equivalents comprise cash balances and call deposits. Bank overdrafts that are repayable on demand and form an integral part of the company's cash management.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2020 -2).

Page 4

 
POMMES D'OR FAMILY OFFICE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021

4.


Fixed asset investments





Investments in subsidiary companies
Other fixed asset investments
Total

£
£
£



Cost or valuation


At 1 January 2021
7,207
614
7,821


Disposals
-
(614)
(614)



At 31 December 2021
7,207
-
7,207




Page 5

 
POMMES D'OR FAMILY OFFICE LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021

5.


Debtors

2021
2020
£
£


Amounts owed by group undertakings
-
22,856

Other debtors
-
24,578

Prepayments and accrued income
182
242

182
47,676



6.


Creditors: Amounts falling due within one year

2021
2020
£
£

Trade creditors
2,610
-

Other creditors
64,456
-

Accruals and deferred income
2,610
2,880

69,676
2,880



7.


Share capital

2021
2020
£
£
Allotted, called up and fully paid



100 (2020 -125,100) Ordinary shares of £1 each
100
125,100


 
Page 6