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REGISTERED NUMBER: 12232369 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

DAIQUIRI HOLDING LIMITED

DAIQUIRI HOLDING LIMITED (REGISTERED NUMBER: 12232369)






Contents of the Financial Statements
FOR THE YEAR ENDED 31 DECEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


DAIQUIRI HOLDING LIMITED

Company Information
FOR THE YEAR ENDED 31 DECEMBER 2023







DIRECTOR: A Aimar





REGISTERED OFFICE: 111 Park Street,
Mayfair
London
W1K 7JF





REGISTERED NUMBER: 12232369 (England and Wales)





ACCOUNTANTS: A.C.T. London Limited
27 Hill Street
Mayfair, London
W1J 5LP

DAIQUIRI HOLDING LIMITED (REGISTERED NUMBER: 12232369)

Balance Sheet
31 DECEMBER 2023

31.12.23 31.12.22
Notes
FIXED ASSETS
Investments 4 2,962,306 2,642,914

CURRENT ASSETS
Debtors 5 3,528 8,906
Cash at bank 2,696 84,765
6,224 93,671
CREDITORS
Amounts falling due within one year 6 (243,528 ) (96,616 )
NET CURRENT LIABILITIES (237,304 ) (2,945 )
TOTAL ASSETS LESS CURRENT LIABILITIES 2,725,002 2,639,969

CAPITAL AND RESERVES
Called up share capital 244,973 244,973
Share premium 2,838,161 2,838,161
Retained earnings (358,132 ) (443,165 )
2,725,002 2,639,969

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 24 September 2024 and were signed by:





A Aimar - Director


DAIQUIRI HOLDING LIMITED (REGISTERED NUMBER: 12232369)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 DECEMBER 2023

1. STATUTORY INFORMATION

Daiquiri Holding 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 Euro (€).


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.

The financial statements are prepared in Euro(€), which is the functional currency of the entity.

Preparation of consolidated financial statements
The financial statements contain information about Daiquiri Holding Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

Investments in subsidiaries
Investments in Subsidiaries are recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

The carrying value is reviewed for permanent diminution when events or changes in circumstances indicate the carrying value may not be recoverable.

Foreign currencies
Assets and liabilities in foreign currencies are translated into Euro at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into Euro at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Going concern
The accounts have been prepared on the going concern basis. At the balance sheet date the company has net assets of € 2,639,969 (2021: € 2,734,982). The director is of the opinion that the shareholder of the company will continue to support it, and provide adequate funding when necessary to enable it to meet its obligations for the foreseeable future, being for a period of at least twelve months from the date of approval of the financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

4. FIXED ASSET INVESTMENTS

31.12.23 31.12.22
Shares in group undertakings 163,520 163,520
Loans to group undertakings 2,798,786 2,479,394
2,962,306 2,642,914

DAIQUIRI HOLDING LIMITED (REGISTERED NUMBER: 12232369)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

4. FIXED ASSET INVESTMENTS - continued

Additional information is as follows:
Shares in
group
undertakings
COST
At 1 January 2023
and 31 December 2023 163,520
NET BOOK VALUE
At 31 December 2023 163,520
At 31 December 2022 163,520
Loans to
group
undertakings
At 1 January 2023 2,479,394
New in year 572,604
Repayment in year (252,932 )
Other movement (280 )
At 31 December 2023 2,798,786

The above balance include loan that bear interest of 3% and 5%, and are payable on demand.

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
Other debtors 2,192 7,570
Called up share capital not paid 1,336 1,336
3,528 8,906

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
Tax 23,518 -
Shareholders loan 212,395 81,690
Accruals and deferred income 7,615 14,926
243,528 96,616

The above balances include loans that bear interest of 5% in 2023 (nil in 2022), and are payable on demand.

DAIQUIRI HOLDING LIMITED (REGISTERED NUMBER: 12232369)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 DECEMBER 2023

7. RELATED PARTY DISCLOSURES

During the year the company entered into the following transactions with related parties :


Balance owed by/(owed to )
2023 2022
Shareholder loan
(212,395 ) (81,690 )

The above balances include loans that bear interest of 5% in 2023 (nil in 2022), and are payable on demand.

No transaction with related parties were undertaken such as are required to be disclosed under the Financial Reporting Standard (effective January 2017) other than in note 4 and 5 of the financial statements.