Acorah Software Products - Accounts Production 14.6.300 false true 31 December 2023 1 January 2023 false 1 January 2024 30 June 2024 30 June 2024 08452032 Mr Pietro Boria Mr Ferdinando Fusaro PALMA BORIA INVESTMENT S.R.L. true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08452032 2023-12-31 08452032 2024-06-30 08452032 2024-01-01 2024-06-30 08452032 frs-core:ShareCapital 2024-06-30 08452032 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 08452032 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-06-30 08452032 frs-bus:FilletedAccounts 2024-01-01 2024-06-30 08452032 frs-bus:SmallEntities 2024-01-01 2024-06-30 08452032 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-06-30 08452032 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-06-30 08452032 1 2024-01-01 2024-06-30 08452032 frs-bus:Director1 2024-01-01 2024-06-30 08452032 frs-bus:Director2 2024-01-01 2024-06-30 08452032 frs-countries:EnglandWales 2024-01-01 2024-06-30 08452032 2022-12-31 08452032 2023-12-31 08452032 2023-01-01 2023-12-31 08452032 frs-core:CurrentFinancialInstruments 2023-12-31 08452032 frs-core:ShareCapital 2023-12-31 08452032 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31 08452032 frs-core:CurrentFinancialInstruments 1 2023-12-31
Registered number: 08452032
Palma Boria UK Limited
Unaudited Financial Statements
For the Period 1 January 2024 to 30 June 2024
Tax and Advise Ltd
19 The Circle
Queen Elizabeth Street
London
SE1 2JE
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2
Page 1
Balance Sheet
Registered number: 08452032
30 June 2024 31 December 2023
Notes
CURRENT ASSETS
Debtors 4 - 14,480
Cash at bank and in hand - 77,089
- 91,569
Creditors: Amounts Falling Due Within One Year 5 - (31,958 )
NET CURRENT ASSETS (LIABILITIES) - 59,611
TOTAL ASSETS LESS CURRENT LIABILITIES - 59,611
NET ASSETS - 59,611
CAPITAL AND RESERVES
Called up share capital 6 10,000 10,000
Profit and Loss Account (10,000 ) 49,611
SHAREHOLDERS' FUNDS - 59,611
For the period ending 30 June 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Ferdinando Fusaro
Director
03/12/2024
The notes on page 2 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Palma Boria UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08452032 . The registered office is 19 The Circle, Queen Elizabeth Street, London, SE1 2JE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL (2023: NIL)
- -
4. Debtors
30 June 2024 31 December 2023
Due within one year
Other debtors - 1,859
Corporation tax recoverable assets - 231
VAT - 461
- 2,551
Due after more than one year
Amounts owed by group undertakings - 11,929
- 14,480
5. Creditors: Amounts Falling Due Within One Year
30 June 2024 31 December 2023
Trade creditors - 2,288
Director Current Account - 29,670
- 31,958
6. Share Capital
30 June 2024 31 December 2023
Allotted, Called up and fully paid 10,000 10,000
7. Ultimate Controlling Party
The company's ultimate controlling party is PALMA BORIA INVESTMENT S.R.L. by virtue of his ownership of 100% of the issued share capital in the company.
Page 2