Registered number: NI692484
Punjana Holdings Ltd
Unaudited
Financial statements
Information for filing with the registrar
For the period ended 31 August 2024
|
Punjana Holdings Ltd
Registered number: NI692484
Balance sheet
As at 31 August 2024
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Creditors: amounts falling due within one year
|
|
|
|
|
|
|
|
|
|
|
|
Total assets less current liabilities
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the period in question in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.
The financial statements were approved and authorised for issue by the board and were signed on its behalf on 2 April 2025.
Camille Mary Joy Thompson
|
|
The notes on pages 5 to 6 form part of these financial statements.
Page 1
|
Punjana Holdings Ltd
Registered number: NI692484
Balance sheet (continued)
As at 31 August 2024
Page 2
|
Punjana Holdings Ltd
Statement of changes in equity
For the period ended 31 August 2024
|
The notes on pages 5 to 6 form part of these financial statements.
|
Page 3
|
Punjana Holdings Ltd
Statement of changes in equity
For the period ended 31 August 2023
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Comprehensive income for the period
|
|
|
|
|
|
|
|
|
|
Other comprehensive income for the period
|
|
|
|
|
Total comprehensive income for the period
|
|
|
|
|
Contributions by and distributions to owners
|
|
|
|
|
Shares issued during the period
|
|
|
|
|
Total transactions with owners
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
The notes on pages 5 to 6 form part of these financial statements.
|
Page 4
|
Punjana Holdings Ltd
Notes to the financial statements
For the period ended 31 August 2024
The Company's principal activity during the year was that of a holding company.
The Company is a private company limited by shares and is incorporated and domiciled in Northern Ireland, within the United Kingdom. The address of the registered office is Carnforth Street, Belfast, BT5 4QA.
2.Accounting policies
|
|
Basis of preparation of financial statements
|
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.
The following principal accounting policies have been applied:
Investments in subsidiaries are measured at cost less accumulated impairment.
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
|
The average monthly number of employees, including the directors, during the period was as follows:
|
Page 5
|
Punjana Holdings Ltd
Notes to the financial statements
For the period ended 31 August 2024
|
|
Investments in subsidiary companies
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Creditors: Amounts falling due within one year
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Amounts owed to group undertakings
|
|
|
|
|
|
|
|
Accruals and deferred income
|
|
|
|
|
|
|
|
|
|
|
|
Related party transactions
|
|
The Company has taken advantage of the exemption under section 33.1A of FRS 102 not to disclose transactions with wholly owned subsidiaries. All other related party transactions during the year were at arms length.
|
Page 6
|