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Plative Limited
























Unaudited financial statements



for the year ended 31 December 2023



Registered number: 13387956

 
Plative Limited - Registered number: 13387956

Balance sheet
As at 31 December 2023

2023
2022
Note
£
£

Fixed assets
  

Investments
 5 
105,325
105,325

Current assets
  

Cash at bank and in hand
  
-
3

  
-
3

Creditors: amounts falling due within one year
 7 
(116,787)
(111,029)

Net current liabilities
  
 
 
(116,787)
 
 
(111,026)

  

Net liabilities
  
(11,462)
(5,701)


Capital and reserves
  

Called up share capital 
  
1
1

Profit and loss account
  
(11,463)
(5,702)

  
(11,462)
(5,701)


The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved by the director and signed by:




E De Lepinay
Director

Date: 17 September 2024

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
Plative Limited

 
Notes to the financial statements
For the year ended 31 December 2023

1.


General information

Plative Limited is a limited company limited by shares and incorporated in England and Wales. The address of the registered office is C/O Buzzacott LLP, 130 Wood Street, London, EC2V 6DL and its principal place of business is 
One Great Cumberland Place, London, W1H 7AL.

2.Significant accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The financial statements are presented in Pound Sterling (£), which is also the functional currency.
The following principal accounting policies have been applied consistently throughout the financial year.

  
2.2

Going concern

After reviewing the forecasts and projections the director has reasonable expectations that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

  
2.3

Administrative expenses

All expenses have been accounted for on an accruals basis.

  
2.4

Taxation

The current tax payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because it excluded items that are never taxable or deductible. The company's current tax liability is calculated using rates that have been enacted or substantively enacted by the balance sheet date.

  
2.5

Deferred taxation

Deferred tax is provided in full on timing differences which result in an obligation at the balance sheet date to pay more tax, or a right to pay less tax, at a future date, at rates expected to apply when they crystallise based on current tax rate and law. Timing differences arise from the inclusion of items of income and expenditure in taxation computations in periods different from those in which they are included in financial statements.
Deferred tax assets are recognised to the extent that it is regarded as more likely than not that they will be
recovered. Deferred tax assets and liabilities are not discounted.

  
2.6

 Investments

Investments in subsidiaries are measured at cost less provision for impairment.

  
2.7

Debtors

Short term debtors are measured at transaction price less any impairment.

Page 2

 
Plative Limited

Notes to the financial statements
For the year ended 31 December 2023

2.Significant accounting policies (continued)

 
2.8

Creditors

Short term creditors are measured at the transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.9

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans from related parties.


3.


Judgments in applying accounting policies and key sources of estimation uncertainty

In the application of the companies accounting policies, which are described in note 2, the director is required to make judgements, estimates and assumptions which affect the amounts reported for assets and liabilities as at the period-end date and amounts reported for revenues and expenses during the year. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. However, the nature of estimation means that actual outcomes could differ from those estimates.
There were no significant estimates or judgements made in the year.


4.


Employees

The average monthly number of employees, including the director, during the year was 1 (2022 - 1).


5.


Fixed asset investments





Investments in subsidiary companies

£



Cost


At 1 January 2023
105,325



At 31 December 2023
105,325




Page 3

 
Plative Limited

 
Notes to the financial statements
For the year ended 31 December 2023

6.


Debtors


7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Bank overdrafts
113
-

Trade creditors
2,820
900

Other creditors
110,194
107,909

Accruals
3,660
2,220

116,787
111,029



8.


Related party transactions

During the year, E De Lepinay introduced a working capital loan of £245 (2022 - £100,490) into the company. As at 31 December 2023 the balance outstanding and due to E De Lepinay was £106,234 (2022 - £105,989).
During the year, Eicos Investment Group Limited settled various administrative expenses totally £2,040 (2022 - £7,145) on behalf of the company. As at 31 December 2023 the balance outstanding and due to Eicos Investment Group Limited was £3,960 (2022 - £1,920).
Eicos Investment Group Limited is considered to be a related party as it is an associate of the company.

Page 4