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Registered Number: 04406207
England and Wales

 

 

 

POMEGRANATE MEDIA LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 January 2023

End date: 31 December 2023
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 December 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Moorhurst Partners LLP
31 December 2023



....................................................
Moorhurst Partners LLP
SUITE 39 ALBERT BUILDINGS
49 Queen Victoria Street
LONDON
EC4N 4SA
09 August 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 1,552    3,622 
Tangible fixed assets 4 6,213    9,531 
7,765    13,153 
Current assets      
Stocks   131,447 
Debtors 107,923    265,622 
Cash at bank and in hand 469,478    57,469 
577,401    454,538 
Creditors: amount falling due within one year (159,588)   (172,826)
Net current assets 417,813    281,712 
 
Total assets less current liabilities 425,578    294,865 
Creditors: amount falling due after more than one year (176,041)   (219,061)
Accruals and deferred income (105,476)  
Provisions for liabilities   (190)
Net assets 144,061    75,614 
 

Capital and reserves
     
Called up share capital 125    125 
Profit and loss account 143,936    75,489 
Shareholders' funds 144,061    75,614 
 


For the year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 09 August 2024 and were signed by:


-------------------------------
Duncan Thomas
Director
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General Information
Pomegranate Media Limited is a private company, limited by shares, registered in England and Wales, registration number 04406207, registration address 3rd Floor, 5 Charterhouse Buildings, London, EC1M 7AN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Straight Line
Fixtures and Fittings 25% Straight Line
Computer Equipment 25% Straight Line
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 10 (2022 : 11).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 January 2023 20,700    20,700 
Additions  
Disposals  
At 31 December 2023 20,700    20,700 
Amortisation
At 01 January 2023 17,078    17,078 
Charge for year 2,070    2,070 
On disposals  
At 31 December 2023 19,148    19,148 
Net book values
At 31 December 2023 1,552    1,552 
At 31 December 2022 3,622    3,622 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £
At 01 January 2023 21,624    41,947    39,346    102,917 
Additions   136    3,056    3,192 
Disposals      
At 31 December 2023 21,624    42,083    42,402    106,109 
Depreciation
At 01 January 2023 16,669    41,947    34,770    93,386 
Charge for year 4,955    136    1,419    6,510 
On disposals      
At 31 December 2023 21,624    42,083    36,189    99,896 
Net book values
Closing balance as at 31 December 2023     6,213    6,213 
Opening balance as at 01 January 2023 4,955      4,576    9,531 


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