UK POMEGRANATE TRADING LIMITED

UK POMEGRANATE TRADING LIMITED
Contents Page
For the year ended 31 March 2025

Company information	1
Director's report	2
Accountants' report	3
Income statement	4
Statement of financial position	5
Notes to the financial statements	6
Detailed Income Statement	7

UK POMEGRANATE TRADING LIMITED
Company Information
For the year ended 31 March 2025

Director	ATAR Ekin
Registered Number	13294507
Registered Office	128 CITY ROAD LONDON UNITED KINGDOM EC1V 2NX
Accountants	Set Accountancy Ltd 41 Braishfield Gardens Bournemouth BH8 0QA

1

UK POMEGRANATE TRADING LIMITED
Director's Report
For the year ended 31 March 2025

Director's report and financial statements

The director presents his/her/their annual report and the financial statements for the year ended 31 March 2025.

Principal activities

During the financial period, the company's main activity involved retail sales through online marketplaces.

Director

The director who served the company throughout the year was as follows:

	Shares (%)
ATAR Ekin (from 26/03/2021)	100.00

Statement of director's responsibilities

The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :

select suitable accounting policies and then apply them consistently
make judgements and accounting estimates that are reasonable and prudent
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.

----------------------------------
ATAR Ekin
Director

Date approved: 16 September 2025

2

UK POMEGRANATE TRADING LIMITED Accountants' Report For the year ended 31 March 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Set Accountancy Ltd 31 March 2025 .................................................... Set Accountancy Ltd 41 Braishfield Gardens Bournemouth BH8 0QA 16 September 2025 3

UK POMEGRANATE TRADING LIMITED
Accountants' Report
For the year ended 31 March 2025

Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Set Accountancy Ltd
31 March 2025

....................................................
Set Accountancy Ltd
41 Braishfield Gardens
Bournemouth
BH8 0QA
16 September 2025

3

UK POMEGRANATE TRADING LIMITED
Income Statement
For the year ended 31 March 2025

	Notes	2025 £	2024 £
Turnover		21	82,367
Cost of sales		(850)	(40,037)
Gross profit/loss		(829)	42,330
Selling and distribution costs		0	(34,179)
Administrative expenses		(9,646)	(1,938)
Other operating income	2	11,482	0
Operating profit		1,007	6,213
Profit/(Loss) on ordinary activities before taxation		1,007	6,213
Tax on profit on ordinary activities	4	(252)	(922)
Profit/(Loss) for the financial year		755	5,291

4

UK POMEGRANATE TRADING LIMITED
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Current assets
Stocks	5	0	325
Debtors	6	54	9,057
Cash at bank and in hand		398	3
		452	9,385
Creditors: amount falling due within one year	7	(352)	(6,520)
Net current assets		100	2,865

Total assets less current liabilities		100	2,865
Net assets		100	2,865

Capital and reserves
Called up share capital	8	100	100
Profit and loss account	9	0	2,765
Shareholders' funds		100	2,865

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 financial statements were approved by the director on 16 September 2025 and were signed by:

-------------------------------
ATAR Ekin
Director

5

UK POMEGRANATE TRADING LIMITED
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

UK POMEGRANATE TRADING LIMITED is a private company, limited by shares, registered in , registration number 13294507, registration address 128 CITY ROAD, LONDON UNITED KINGDOM, EC1V 2NX.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

2.

Other operating income

	2025 £		2024 £
Other Operating Income (Taxable)	11,482		0
	11,482		0

3.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

4.

Tax on profit on ordinary activities

	2025 £		2024 £
UK Corporation Tax	252		922
	252		922

5.

Stocks

	2025 £		2024 £
Stocks	0		325
	0		325

6.

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	0	4,460
Directors' Current Accounts	54	100
VAT	0	4,497
	54	9,057

7.

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	100	5,598
Corporation Tax	252	922
	352	6,520

8.

Share Capital

Authorised
100 Class A shares of £1.00 each

Allotted, called up and fully paid	2025 £		2024 £
100 Class A shares of £1.00 each	100		100
	100		100

9.

Profit and loss account

	2025 £
Balance at 01 April 2024	2,765
Profit for the year	755
Equity Dividends Paid	(3,520)
Balance at 31 March 2025	0

6

UK POMEGRANATE TRADING LIMITED
Detailed Income Statement
For the year ended 31 March 2025

	2025 £		2024 £
Turnover
Sales		21		80,895
Other Income		0		1,472
		21		82,367
Cost of sales
Purchases	850		0
Import Purchase	0		5,417
Other Direct Costs	0		34,620
		(850)		(40,037)
Gross Profit/Loss		(829)		42,330
Selling and distribution costs
Transport, Freight & Carriage	0		28,109
Advertising	0		6,070
		0		(34,179)
Administrative expenses
Accountancy Fees	4,167		1,931
Legal and Professional Fees (Allowable)	74		0
Management & Consultancy fees	1,695		0
Bank Charges	14		2
Exchange Rate Losses/Gains	3,559		0
Advertising	138		0
Stationery & Postage	0		7
Sundry Expenses	(1)		(2)
		(9,646)		(1,938)
Other operating income
Other Operating Income (Taxable)	11,482		0
		11,482		0
Operating profit		1,007		6,213
Profit/(Loss) on ordinary activities before taxation		1,007		6,213
Tax on profit on ordinary activities
UK Corporation Tax	252		922
		(252)		(922)
Profit/(Loss) for the financial year		755		5,291

7

Registered Number: 13294507

UK POMEGRANATE TRADING LIMITED

Report of the Director and Unaudited Financial Statements

Period of accounts Start date: 01 April 2024 End date: 31 March 2025