REGISTERED NUMBER: |
Unaudited Financial Statements for the Year Ended 31 December 2023 |
for |
DAIQUIRI HOLDING LIMITED |
REGISTERED NUMBER: |
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: |
REGISTERED OFFICE: |
REGISTERED NUMBER: |
ACCOUNTANTS: |
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 |
CURRENT ASSETS |
Debtors | 5 |
Cash at bank |
CREDITORS |
Amounts falling due within one year | 6 | ( |
) | ( |
) |
NET CURRENT LIABILITIES | ( |
) | ( |
) |
TOTAL ASSETS LESS CURRENT LIABILITIES |
CAPITAL AND RESERVES |
Called up share capital |
Share premium |
Retained earnings | ( |
) | ( |
) |
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. |
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 |
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 |
The presentation currency of the financial statements is the Euro (€). |
2. | ACCOUNTING POLICIES |
Basis of preparing the financial statements |
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 |
Loans to group undertakings |
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 |
NET BOOK VALUE |
At 31 December 2023 |
At 31 December 2022 |
Loans to |
group |
undertakings |
€ |
At 1 January 2023 |
New in year |
Repayment in year | ( |
) |
Other movement | ( |
) |
At 31 December 2023 |
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 |
Called up share capital not paid |
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
31.12.23 | 31.12.22 |
€ | € |
Tax |
Shareholders loan |
Accruals and deferred income |
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. |