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Registered number: 09914574














SUGGESTUS (UK) LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED  30 JUNE 2024

 
SUGGESTUS (UK) LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1
Notes to the Financial Statements
 
2 - 4


 
SUGGESTUS (UK) LIMITED
REGISTERED NUMBER:09914574

STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
-
1

Current assets
  

Debtors: amounts falling due within one year
 5 
38,900
99

  

Net assets
  
38,900
100


Capital and reserves
  

Called up share capital 
 6 
100
100

Profit and loss account
  
38,800
-

  
38,900
100


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 statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 September 2024.




A O'Neill
Director

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

Page 1

 
SUGGESTUS (UK) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Suggestus (UK) Limited is a private company, limited by shares, incorporated in England and Wales with its registered office at 114 St Martin's Lane, Covent Garden, London, WC2N 4BE.
The principal activity of the company is that of an investment holding company.

2.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 following principal accounting policies have been applied:

 
2.2

Exemption from preparing consolidated financial statements

The company, and the group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

Debtors

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

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates income.


3.


Employees

The Company has no employees other than the directors, who did not receive any remuneration (2023 - £NIL).

Page 2

 
SUGGESTUS (UK) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost


At 1 July 2023
1


Disposals
(1)



At 30 June 2024

-






Net book value



At 30 June 2024
-



At 30 June 2023
1


5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
36,858
99

Other debtors
2,042
-

38,900
99



6.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100 Ordinary shares of £1 each
100
100



7.


Related party transactions

The company has taken advantage of the exemption under FRS102 33.1A Related Party Disclosures not to disclose transactions entered into between two or more members of a group, provided that any subsidiary undertaking which is a party to the transaction is wholly owned by a member of that group.

Page 3

 
SUGGESTUS (UK) LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

8.


Controlling party

The company is a wholly-owned subsidiary of ARC Group Limited, a company registered in Guernsey.


9.


Auditors' information

The auditors' report on the financial statements for the year ended 30 June 2024 was unqualified.

The audit report was signed on 24 September 2024 by Stephen Iseman FCA (Senior Statutory Auditor) on behalf of Sopher + Co LLP

 
Page 4