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REGISTERED NUMBER: 08798663 (England and Wales)















Report of the Director and

Unaudited Financial Statements for the Year Ended 31 December 2023

for

PERSIMMON & POMEGRANATE LTD

PERSIMMON & POMEGRANATE LTD (Registered number: 08798663)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Report of the Director 2

Income Statement 3

Balance Sheet 4

Notes to the Financial Statements 6


PERSIMMON & POMEGRANATE LTD

Company Information
for the Year Ended 31 December 2023







DIRECTOR: L ROSSELLI





REGISTERED OFFICE: 7 Bell Yard
London
LONDON
London
WC2A 2JR





REGISTERED NUMBER: 08798663 (England and Wales)






PERSIMMON & POMEGRANATE LTD (Registered number: 08798663)

Report of the Director
for the Year Ended 31 December 2023

ABBREVIATED ACCOUNTS. There is no requirement to include a directors' report and a profit and loss statement with these accounts.

PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of renting a foreign property based in Italy.

DIRECTOR
L ROSSELLI held office during the whole of the period from 1 January 2023 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

THE DIRECTOR:





L ROSSELLI - Director


9 August 2024

PERSIMMON & POMEGRANATE LTD (Registered number: 08798663)

Income Statement
for the Year Ended 31 December 2023

31.12.23 31.12.22
Notes €    €   

TURNOVER 37,884 37,884

Administrative expenses 21,546 19,683
OPERATING PROFIT 16,338 18,201


Interest payable and similar expenses 4 6,718 7,475
PROFIT BEFORE TAXATION 9,620 10,726

Tax on profit 5 9,092 9,092
PROFIT FOR THE FINANCIAL YEAR 528 1,634

PERSIMMON & POMEGRANATE LTD (Registered number: 08798663)

Balance Sheet
31 December 2023

31.12.23 31.12.22
Notes €    €    €    €   
FIXED ASSETS
Tangible assets 6 2,143,279 2,115,626

CURRENT ASSETS
Debtors 7 342,212 342,212
Cash at bank 1,344 33,019
343,556 375,231
CREDITORS
Amounts falling due within one year 8 409,211 394,602
NET CURRENT LIABILITIES (65,655 ) (19,371 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,077,624

2,096,255

CREDITORS
Amounts falling due after more than
one year

9

159,647

178,806
NET ASSETS 1,917,977 1,917,449

CAPITAL AND RESERVES
Called up share capital 11 1,950,500 1,950,500
Retained earnings (32,523 ) (33,051 )
SHAREHOLDERS' FUNDS 1,917,977 1,917,449

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

PERSIMMON & POMEGRANATE LTD (Registered number: 08798663)

Balance Sheet - continued
31 December 2023


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

The financial statements were approved by the director and authorised for issue on 9 August 2024 and were signed by:





L ROSSELLI - Director


PERSIMMON & POMEGRANATE LTD (Registered number: 08798663)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

PERSIMMON & POMEGRANATE LTD is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents the rental income for the financial year.

Tangible fixed assets
Investment properties are included at their open market value.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

4. INTEREST PAYABLE AND SIMILAR EXPENSES
31.12.23 31.12.22
€    €   
Interests on mortgage 6,718 7,475

5. TAXATION

Analysis of the tax charge
The tax charge on the profit for the year was as follows:
31.12.23 31.12.22
€    €   
Current tax:
Italian corporation tax paid 9,092 9,092
Tax on profit 9,092 9,092

PERSIMMON & POMEGRANATE LTD (Registered number: 08798663)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

6. TANGIBLE FIXED ASSETS
Freehold
property
€   
COST
At 1 January 2023 2,115,626
Additions 27,653
At 31 December 2023 2,143,279
NET BOOK VALUE
At 31 December 2023 2,143,279
At 31 December 2022 2,115,626

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
€    €   
Called up share capital not paid 342,212 342,212

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
€    €   
Other loans (see note 10) 405,712 391,096
Trade creditors 3,499 3,506
409,211 394,602

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
31.12.23 31.12.22
€    €   
Bank loans (see note 10) 159,647 178,806

10. LOANS

An analysis of the maturity of loans is given below:

31.12.23 31.12.22
€    €   
Amounts falling due within one year or on demand:
Other loans 405,712 391,096

PERSIMMON & POMEGRANATE LTD (Registered number: 08798663)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

10. LOANS - continued
31.12.23 31.12.22
€    €   
Amounts falling due between one and two years:
Bank loans - 1-2 years 19,927 19,158

Amounts falling due between two and five years:
Bank loans - 2-5 years 139,720 159,648

Other loans - 2-5 years refer to an interest free loan from the shareholders.

11. CALLED UP SHARE CAPITAL


Allotted and issued:
Number: Class: Nominal 31.12.23 31.12.22
value: €    €   
1,600,739 Share capital 1 19505 1,950,500 1,950,500