Registered number
00958486
Nicholas Pomme Limited
Filleted Accounts
31 December 2023
Nicholas Pomme Limited
Company Information
Directors
Mrs A L Fiennes
Accountants
Anderson Griffin
Rotunda Buildings
Montpellier Exchange
Cheltenham
Glos
Registered office
Rotunda Buildings
Montpellier Exchange
Cheltenham
Glos
Registered number
00958486
Nicholas Pomme Limited
Registered number: 00958486
Balance Sheet
as at 31 December 2023
Notes 2023 2022
£ £
Fixed assets
Investments 3 254,532 342,973
Creditors: amounts falling due within one year 4 (80,588) (98,031)
Net current liabilities (80,588) (98,031)
Net assets 173,944 244,942
Capital and reserves
Called up share capital 100 100
Revaluation reserve 5 31,414 84,431
Profit and loss account 142,430 160,411
Shareholders' funds 173,944 244,942
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Mrs A L Fiennes
Director
Approved by the board on 30 September 2024
Nicholas Pomme Limited
Notes to the Accounts
for the year ended 31 December 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Long leasehold property nil
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 1 1
3 Investments
Other
investments
£
Cost
At 1 January 2023 342,973
Additions 4,376
Revaluation (53,017)
Disposals (39,800)
At 31 December 2023 254,532
4 Creditors: amounts falling due within one year 2023 2022
£ £
Directors loan 79,588 97,031
Other creditors 1,000 1,000
80,588 98,031
5 Revaluation reserve 2023 2022
£ £
At 1 January 2023 84,431 45,777
(Loss)/gain on revaluation of investments (53,017) 38,654
At 31 December 2023 31,414 84,431
6 Controlling party
The company is controlled by Mrs C R Casdagli.
7 Other information
Nicholas Pomme Limited is a private company limited by shares and incorporated in England. Its registered office is:
Rotunda Buildings
Montpellier Exchange
Cheltenham
Glos
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