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Registered number: 04440416
SOCIETE ASTORIAL LTD
Unaudited Financial Statements
For The Year Ended 31 May 2024
Adbell International Limited
SOCIETE ASTORIAL LTD
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—3

Page 1
SOCIETE ASTORIAL LTD
Balance Sheet
As At 31 May 2024
Balance Sheet
Registered number: 04440416

| 2024 | 2023 as restated
--- | --- | ---
| Notes | € | € | € | €
FIXED ASSETS
Investments | 4 |  | 1,499,700 |  | 1,499,700
|  |  | 1,499,700 |  | 1,499,700
Creditors: Amounts Falling Due Within One Year | 5 | (1,587,539 ) |  | (1,578,631 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (1,587,539 ) |  | (1,578,631 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (87,839 ) |  | (78,931 )
NET LIABILITIES |  |  | (87,839 ) |  | (78,931 )
CAPITAL AND RESERVES
Called up share capital | 6 |  | 100 |  | 100
Profit and Loss Account |  |  | (87,939 ) |  | (79,031 )
SHAREHOLDERS' FUNDS |  |  | (87,839) |  | (78,931)

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 member has 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.
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 Laurent Dalmasso Director
26/05/2025

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
SOCIETE ASTORIAL LTD
Notes to the Financial Statements
For The Year Ended 31 May 2024
Notes to the Financial Statements
1. General Information
SOCIETE ASTORIAL LTD is a private company, limited by shares, incorporated in England & Wales, registered number 04440416 . The registered office is Birchin Lane, 20 Birchin Court, London, EC3V 9DJ.
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. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3.
Basic financial assets
Basic financial assets, which include trade and other receivables and cash and bank balances, are initially
measured at transaction price including transaction costs and are subsequently carried at amortised cost using the
effective interest method unless the arrangement constitutes a financing transaction, where the transaction is
measured at the present value of the future receipts discounted at a market rate of interest.
Classification of financial liabilities
Financial liabilities and equity instruments are classified according to the substance of the contractual
arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of
the company after deducting all of its liabilities.
Basic financial liabilities, including trade and other payables, bank loans, loans from fellow group
companies and preference shares that are classified as debt, are initially recognised at transaction price unless the
arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the
future receipts discounted at a market rate of interest.
Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.
Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of
business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or
less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction
price and subsequently measured at amortised cost using the effective interest method.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.
Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of
the company.
Cash and cash equivalents
Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid
investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown
within borrowings in current liabilities
Going concern
The financial statements have been prepared on a going concern basis. The company has obtained undertakings from its shareholders that they will continue to support the company for the foreseeable future and meet all third party liabilities as they fall due. Given this undertaking, the directors consider it appropriate to adopt a going concern basis in preparing the financial statements.
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.
Page 2
Page 3
SOCIETE ASTORIAL LTD
Notes to the Financial Statements (continued)
For The Year Ended 31 May 2024
2.4.
Investments
Fixed assets investments are stated at cost less provision for diminution in value.
2.5. Comparatives
The comparative figures have been restated as no dividends were received.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Investments

| Unlisted
--- | ---
| €
Cost
As at 1 June 2023 | 1,499,700
As at 31 May 2024 | 1,499,700
Provision
As at 1 June 2023 | -
As at 31 May 2024 | -
Net Book Value
As at 31 May 2024 | 1,499,700
As at 1 June 2023 | 1,499,700

5. Creditors: Amounts Falling Due Within One Year

| 2024 |  | 2023 as restated
--- | --- | --- | ---
| € |  | €
Trade creditors | 11,850 |  | 2,463
Amounts owed to group undertakings | 69,863 |  | 65,454
Other creditors | 1,505,288 |  | 1,505,203
Taxation and social security | 538 |  | 5,511
| 1,587,539 |  | 1,578,631

6. Share Capital

| 2024 |  | 2023 as restated
--- | --- | --- | ---
Allotted, called up and fully paid | € |  | €
100 Ordinary Shares of € 1.00 each | 100 |  | 100

7. Ultimate Controlling Party
The company's ultimate controlling party is Mr L J M Dalmasso by virtue of his ownership of 100% of the issued share capital in the company.
Page 3