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REGISTERED NUMBER: 04400470 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2024 TO 30 SEPTEMBER 2024

FOR

POM-MOZZ LIMITED
TRADING AS
POMODORO E MOZZARELLA

POM-MOZZ LIMITED (REGISTERED NUMBER: 04400470)
TRADING AS POMODORO E MOZZARELLA






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 APRIL 2024 TO 30 SEPTEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


POM-MOZZ LIMITED
TRADING AS POMODORO E MOZZARELLA

COMPANY INFORMATION
FOR THE PERIOD 1 APRIL 2024 TO 30 SEPTEMBER 2024







DIRECTORS: G Albertoli
S Vieira





REGISTERED OFFICE: Railview Lofts
19c Commercial Road
Eastbourne
East Sussex
BN21 3XE





REGISTERED NUMBER: 04400470 (England and Wales)





ACCOUNTANTS: LMDB Accountants
Chartered Certified Accountants
Railview Lofts
19c Commercial Road
Eastbourne
East Sussex
BN21 3XE

POM-MOZZ LIMITED (REGISTERED NUMBER: 04400470)
TRADING AS POMODORO E MOZZARELLA

BALANCE SHEET
30 SEPTEMBER 2024

2024 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 77,619
Tangible assets 5 - 11,067
- 88,686

CURRENT ASSETS
Stocks - 21,420
Debtors 6 241,306 15,183
Cash at bank and in hand 122,186 249,520
363,492 286,123
CREDITORS
Amounts falling due within one year 7 94,882 289,528
NET CURRENT ASSETS/(LIABILITIES) 268,610 (3,405 )
TOTAL ASSETS LESS CURRENT LIABILITIES 268,610 85,281

PROVISIONS FOR LIABILITIES 9 - 1,451
NET ASSETS 268,610 83,830

POM-MOZZ LIMITED (REGISTERED NUMBER: 04400470)
TRADING AS POMODORO E MOZZARELLA

BALANCE SHEET - continued
30 SEPTEMBER 2024

2024 2024
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 10 1,020 1,020
Retained earnings 267,590 82,810
SHAREHOLDERS' FUNDS 268,610 83,830

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 7 October 2024 and were signed on its behalf by:





G Albertoli - Director


POM-MOZZ LIMITED (REGISTERED NUMBER: 04400470)
TRADING AS POMODORO E MOZZARELLA

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 APRIL 2024 TO 30 SEPTEMBER 2024

1. STATUTORY INFORMATION

Pom-Mozz Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance and 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

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 balance sheet date.


POM-MOZZ LIMITED (REGISTERED NUMBER: 04400470)
TRADING AS POMODORO E MOZZARELLA

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2024 TO 30 SEPTEMBER 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 period 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 or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and are initially measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision will be established when there is objective evidence that the company will not be able to collect all amounts due. Cash and cash equivalents are classified as basic financial instruments and comprise cash at bank and short-term bank deposits with an original maturity of three months or less which are an integral part of the company's cash management.

Financial liabilities issued by the company are classified in accordance with the substance of the contractual arrangements entered into and meet the definitions of a financial liability.

Financial assets are de-recognised when:
- the contractual right to the cash flows from the financial asset expire or are settled; or
- the company transfers to another party substantially all of the risks and rewards of ownership of the financial asset; or
- the company, despite having retained some but not all off significant risks and rewards of ownership, has transferred control of the asset to another party.

Financial liabilities are de-recognised only when the obligation specified in the contract is discharged, cancelled or expires

POM-MOZZ LIMITED (REGISTERED NUMBER: 04400470)
TRADING AS POMODORO E MOZZARELLA

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2024 TO 30 SEPTEMBER 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 36 (2024 - 37 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024 388,093
Disposals (388,093 )
At 30 September 2024 -
AMORTISATION
At 1 April 2024 310,474
Eliminated on disposal (310,474 )
At 30 September 2024 -
NET BOOK VALUE
At 30 September 2024 -
At 31 March 2024 77,619

POM-MOZZ LIMITED (REGISTERED NUMBER: 04400470)
TRADING AS POMODORO E MOZZARELLA

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2024 TO 30 SEPTEMBER 2024

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2024 49,070
Disposals (49,070 )
At 30 September 2024 -
DEPRECIATION
At 1 April 2024 38,003
Eliminated on disposal (38,003 )
At 30 September 2024 -
NET BOOK VALUE
At 30 September 2024 -
At 31 March 2024 11,067

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2024
£    £   
Other debtors 241,306 15,183

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2024
£    £   
Trade creditors - 50,980
Taxation and social security 3,405 98,820
Other creditors 91,477 139,728
94,882 289,528

POM-MOZZ LIMITED (REGISTERED NUMBER: 04400470)
TRADING AS POMODORO E MOZZARELLA

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2024 TO 30 SEPTEMBER 2024

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2024 2024
£    £   
Within one year - 19,700
Between one and five years - 14,775
- 34,475

9. PROVISIONS FOR LIABILITIES
2024 2024
£    £   
Deferred tax - 1,451

Deferred
tax
£   
Balance at 1 April 2024 1,451
Accelerated capital allowances (1,451 )
Balance at 30 September 2024 -

10. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2024
value: £    £   
1,000 Ordinary 1 1,000 1,000
20 Ordinary A 1 20 20
1,020 1,020

POM-MOZZ LIMITED (REGISTERED NUMBER: 04400470)
TRADING AS POMODORO E MOZZARELLA

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 APRIL 2024 TO 30 SEPTEMBER 2024

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 30 September 2024 and the year ended 31 March 2024:

2024 2024
£    £   
G Albertoli
Balance outstanding at start of period - 15,037
Amounts repaid - (15,037 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of period - -

12. ULTIMATE CONTROLLING PARTY

The company was controlled by Mr G Albertoli by virtue of his shareholding in the company.