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Registered number: 15183507









PARTICLE HALE LIMITED









FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 31 DECEMBER 2024

 
PARTICLE HALE LIMITED
REGISTERED NUMBER: 15183507

BALANCE SHEET
AS AT 31 DECEMBER 2024

2024
Note
£

Fixed assets
  

Investments
 4 
1

  
1

Current assets
  

Debtors: amounts falling due within one year
 6 
31,779

Cash at bank and in hand
 7 
50,020

  
81,799

Creditors: amounts falling due within one year
 8 
(88,362)

Net current liabilities
  
 
 
(6,563)

Total assets less current liabilities
  
(6,562)

  

Net liabilities
  
(6,562)


Capital and reserves
  

Called up share capital 
  
1

Profit and loss account
  
(6,563)

  
(6,562)


Page 1

 
PARTICLE HALE LIMITED
REGISTERED NUMBER: 15183507
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024

The financial statements have been prepared 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 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 23 July 2025.




Ariel Podrojski
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
PARTICLE HALE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

1.


General information

Particle Hale Ltd is a private company limited by shares and incorporated in England and Wales (registered number: 15183507). The registered office is 101 New Cavendish Street, 1st Floor South, London, United Kingdom, W1W 6XH.
 
The financial statements are presented in Sterling, which is the functional currency of the company.

2.Accounting policies

 
2.1

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements have been prepared on the going concern basis. At the reporting date the Company had net liabilities of £6,562.
The director has a reasonable expectation that the Company has adequate resources to continue in operational existence for at least 12 months from the date of approval of the financial statements.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Investment property

Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.

 
2.5

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 3

 
PARTICLE HALE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.8

Creditors

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.


3.


Employees




The average monthly number of employees, including directors, during the period was 1.


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


Additions
1



At 31 December 2024
1





5.


Investment property


Freehold investment property

£





Additions at cost
24,933,040


Disposals
(24,933,040)



At 31 December 2024
-








Page 4

 
PARTICLE HALE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

6.


Debtors

2024
£


Amounts owed by group undertakings
31,779

31,779



7.


Cash and cash equivalents

2024
£

Cash at bank and in hand
50,020

50,020



8.


Creditors: Amounts falling due within one year

2024
£

Amounts owed to group undertakings
86,003

Other creditors
2,359

88,362



9.


Charges

Particle TH 2 Limited, a subsidiary undertaking, has taken out a loan facility with Investec Bank PLC. This facility is secured by way of fixed and floating charges on the company's assets and undertakings.


10.


Related party transactions

The company has taken advantage of the exemption contained in Section 33 of FRS 102 "Related Party Disclosures" from disclosing transactions with entities which are part of the group.


11.


Controlling party

The immediate parent undertaking and ultimate controlling party is Keter Publishing House Ltd, a company registered in Israel.

Page 5

 
PARTICLE HALE LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

12.


Auditors' information

The auditors' report on the financial statements for the period ended 31 December 2024 was unqualified.

The audit report was signed on 23 July 2025 by Neville Newman (Senior Statutory Auditor) on behalf of Harris & Trotter LLP.

 
Page 6