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Company Registration No. 14132240 (England and Wales)
Pucarelli Investments Ltd Unaudited accounts for the year ended 31 May 2024
Pucarelli Investments Ltd Unaudited accounts Contents
Page
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Pucarelli Investments Ltd Company Information for the year ended 31 May 2024
Director
Adriano Pucarelli
Company Number
14132240 (England and Wales)
Registered Office
51 BROAD STREET STAPLE HILL BRISTOL BS16 5LS ENGLAND
Accountants
Emily Pearson Associates Ltd 2 West View Mangotsfeild Bristol BS16 9DU
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Pucarelli Investments Ltd Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
150,000 
150,000 
Current assets
Debtors
1,023 
- 
Cash at bank and in hand
1,271 
31,234 
2,294 
31,234 
Creditors: amounts falling due within one year
(900)
(400)
Net current assets
1,394 
30,834 
Total assets less current liabilities
151,394 
180,834 
Creditors: amounts falling due after more than one year
(156,212)
(181,919)
Net liabilities
(4,818)
(1,085)
Capital and reserves
Profit and loss account
(4,818)
(1,085)
Shareholders' funds
(4,818)
(1,085)
For the year ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 September 2024 and were signed on its behalf by
Adriano Pucarelli Director Company Registration No. 14132240
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Pucarelli Investments Ltd Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
Pucarelli Investments Ltd is a private company, limited by shares, registered in England and Wales, registration number 14132240. The registered office is 51 BROAD STREET, STAPLE HILL, BRISTOL, BS16 5LS, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
None Applied
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 1 June 2023
150,000 
At 31 May 2024
150,000 
Depreciation
At 31 May 2024
- 
Net book value
At 31 May 2024
150,000 
At 31 May 2023
150,000 
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Pucarelli Investments Ltd Notes to the Accounts for the year ended 31 May 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
23 
- 
Other debtors
1,000 
- 
1,023 
- 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
400 
400 
Accruals
500 
- 
900 
400 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
110,684 
140,684 
Loans from directors
45,528 
41,235 
156,212 
181,919 
The Creditors are made up to the sum of £181,919 of which £41,159 is owed to the director or initial capital investment for the purchase of the property, this may be liable to compound interest at 10%
8
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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