PRANDIAL LIMITED

Company Registration Number:
04998447 (England and Wales)

Unaudited statutory accounts for the year ended 31 December 2023

Period of accounts

Start date: 1 January 2023

End date: 31 December 2023

PRANDIAL LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2023

Directors report
Profit and loss
Balance sheet
Additional notes
Balance sheet notes

PRANDIAL LIMITED

Directors' report period ended 31 December 2023

The directors present their report with the financial statements of the company for the period ended 31 December 2023

Principal activities of the company

Investment holding company

Additional information

Results and dividends



Directors

The directors shown below have held office during the whole of the period from
1 January 2023 to 31 December 2023

Paul O'Neill
Simon Graham
Nicola McGall


Secretary NSM Services Limited

The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
22 January 2024

And signed on behalf of the board by:
Name: Paul O'Neill
Status: Director

PRANDIAL LIMITED

Profit And Loss Account

for the Period Ended 31 December 2023

2023 2022


£

£
Turnover: 0 0
Gross profit(or loss): 0 0
Operating profit(or loss): 0 0
Interest payable and similar charges: ( 4,616 ) ( 145,561 )
Profit(or loss) before tax: (4,616) (145,561)
Profit(or loss) for the financial year: (4,616) (145,561)

PRANDIAL LIMITED

Balance sheet

As at 31 December 2023

Notes 2023 2022


£

£
Called up share capital not paid: 0 0
Fixed assets
Investments: 3 541,938 597,620
Total fixed assets: 541,938 597,620
Creditors: amounts falling due within one year: 4 ( 2,719,734 ) ( 2,770,800 )
Net current assets (liabilities): (2,719,734) (2,770,800)
Total assets less current liabilities: (2,177,796) ( 2,173,180)
Total net assets (liabilities): (2,177,796) (2,173,180)
Capital and reserves
Called up share capital: 1 1
Profit and loss account: (2,177,797 ) (2,173,181 )
Total Shareholders' funds: ( 2,177,796 ) (2,173,180)

The notes form part of these financial statements

PRANDIAL LIMITED

Balance sheet statements

For the year ending 31 December 2023 the company was entitled to exemption 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.

This report was approved by the board of directors on 12 September 2024
and signed on behalf of the board by:

Name: Paul O'Neill
Status: Director

The notes form part of these financial statements

PRANDIAL LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2023

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Other accounting policies

    ncome and expenses are recognised in these financial statements on an accruals basis. Going Concern - The directors have prepared the financial statements on a going concern basis. The directors consider this to be appropriate as they have received assurances from the Company's shareholders' to the effect that they will continue to make funds available to the Company for the foreseeable future and thus the Company will be able meet the obligations of it's liabilities as and when they fall due. Investments - Unquoted investments are held on the balance sheet at their net asset value less any provision for impairment. Consideration for impairment of unquoted investments is undertaken during the financial year and any adjustment is recognised in the profit and loss account Foreign currencies - Assets and liabilities are translated to the base currency at the exchange rates ruling at the statement of financial position date, any differences arising are taken to the profit and loss account. Transactions in foreign currencies are translated to the base currency at the exchange rates ruling at the date of the transaction. Taxation - Taxation for the year comprises current and deferred tax and is recognised in the profit and loss account. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date. Deferred tax - Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date. Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities of other future taxable profits.

PRANDIAL LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2023

  • 2. Employees

    2023 2022
    Average number of employees during the period 0 0

PRANDIAL LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2023

3. Fixed assets investments note

Unquoted investments are held on the balance sheet at their net asset value less any provision for impairment. Consideration for impairment of unquoted investments is undertaken during the financial year and any adjustment is recognised in the profit and loss account.

PRANDIAL LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2023

4. Creditors: amounts falling due within one year note

2023 2022
£ £
Other creditors 2,719,734 2,770,800
Total 2,719,734 2,770,800