Acorah Software Products - Accounts Production 14.3.260 false true false 29 March 2022 31 March 2023 31 March 2023 14009448 Mr Armenak Armen Aram PETROSSIAN Mr Mikael Serge Aram PETROSSIAN Mr Raphaelle Marie Therese SIMMONS iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14009448 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-03-28 14009448 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-03-31 14009448 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-03-31 14009448 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-03-31 14009448 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-03-29 2023-03-31 14009448 frs-core:AllSubsidiaries 2022-03-29 2023-03-31 14009448 frs-core:KeyManagementPersonnel 2022-03-29 2023-03-31 14009448 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-03-29 2023-03-31 14009448 frs-core:OtherRelatedParties 2022-03-29 2023-03-31 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Registered number: 14009448
Petrossian South Kensington Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2023
Tangerine Tax Limited
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14009448
2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 530,868
530,868
CURRENT ASSETS
Stocks 5 42,690
Debtors 6 205,021
Cash at bank and in hand 35,483
283,194
Creditors: Amounts Falling Due Within One Year 7 (481 )
NET CURRENT ASSETS (LIABILITIES) 282,713
TOTAL ASSETS LESS CURRENT LIABILITIES 813,581
Creditors: Amounts Falling Due After More Than One Year 8 (908,593 )
NET LIABILITIES (95,012 )
CAPITAL AND RESERVES
Called up share capital 9 1
Profit and Loss Account (95,013 )
SHAREHOLDERS' FUNDS (95,012)
Page 1
Page 2
For the year ending 31 March 2023 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 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
Mr Raphaelle Marie Therese SIMMONS
Director
24/11/2023
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Petrossian South Kensington Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14009448 . The registered office is Unit A Barwell Business Park, Leatherhead Rd, Chessington, KT9 2NY.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 12.5%
Plant & Machinery 20%
Fixtures & Fittings 33.33%
Computer Equipment 33.33%
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5
5
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 29 March 2022 - - - - -
Additions 570,898 10,437 1,169 877 583,381
As at 31 March 2023 570,898 10,437 1,169 877 583,381
...CONTINUED
Page 3
Page 4
Depreciation
As at 29 March 2022 - - - - -
Provided during the period 50,542 1,788 162 21 52,513
As at 31 March 2023 50,542 1,788 162 21 52,513
Net Book Value
As at 31 March 2023 520,356 8,649 1,007 856 530,868
As at 29 March 2022 - - - - -
5. Stocks
2023
£
Stock 42,690
42,690
6. Debtors
2023
£
Due within one year
Trade debtors 3,478
Prepayments and accrued income 67,922
VAT 133,598
Other taxes and social security 23
205,021
7. Creditors: Amounts Falling Due Within One Year
2023
£
Trade creditors (1 )
Other creditors 482
481
8. Creditors: Amounts Falling Due After More Than One Year
2023
£
Trade creditors 202,460
Amounts owed to related parties 706,133
908,593
9. Share Capital
2023
£
Allotted, Called up and fully paid 1
Page 4
Page 5
10. Related Party Transactions
During the year PSK took the loan from
ATOC Ltd: £391,641.16 with 2.75% Interest payable 
PSA: £314,492.01 with 2.75% Interest payable
Page 5