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Registration number: 11115335

360PM Europe Limited
Annual Report and Abridged Financial Statements
for the Year Ended 31 March 2025

360PM Europe Limited

(Registration number: 11115335)
Abridged Statement Of Financial Position as at 31 March 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 6 | 1,407 | 1,998
Current assets |  |  |
Debtors |  | 375,606 | 669,864
Cash at bank and in hand |  | 1,253,872 | 1,077,323
|  | 1,629,478 | 1,747,187
Prepayments and accrued income |  | 198,219 | 86,770
Creditors: Amounts falling due within one year |  | (646,138) | (708,887)
Net current assets |  | 1,181,559 | 1,125,070
Total assets less current liabilities |  | 1,182,966 | 1,127,068
Accruals and deferred income |  | (158,846) | (118,673)
Net assets |  | 1,024,120 | 1,008,395
Capital and reserves |  |  |
Called up share capital | 7 | 1,000 | 1,000
Retained earnings |  | 1,023,120 | 1,007,395
Shareholders' funds |  | 1,024,120 | 1,008,395

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

All of the company’s members have consented to the preparation of an Abridged Statement Of Financial Position in accordance with Section 444(2A) of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Statement of Comprehensive Income.

The Independent Auditor's Report was unqualified. . The name of the Senior Statutory Auditor who signed the audit report on 13 October 2025 was Anthony Pins, who signed for and on behalf of Nyman Libson Paul LLP.

.........................................

Approved and authorised by the Board on 13 October 2025 and signed on its behalf by:

360PM Europe Limited

(Registration number: 11115335)
Abridged Statement Of Financial Position as at 31 March 2025

......................................... Mr Pasquale Barbuzzi Director | ......................................... Mr Massimiliano Di Battista Director |

360PM Europe Limited

Notes to the Abridged Financial Statements for the Year Ended 31 March 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales .

The address of its registered office is:
Unit 6 Colour House
Bentley Road
London
N1 4FG
England

These financial statements were authorised for issue by the Board on 13 October 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when, the amount of revenue can be reliably measured which relate primarily to shoot/project date.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

360PM Europe Limited

Notes to the Abridged Financial Statements for the Year Ended 31 March 2025

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Office Equipment | 25% Straight Line Basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors 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 the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

360PM Europe Limited

Notes to the Abridged Financial Statements for the Year Ended 31 March 2025

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
The pension contribution paid during the year (2025 £2,250, 2024: £1,716) and pension creditor (2025: £395 , 2024: £335)

Financial instruments

Recognition and measurement
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilites like trade, and other debtors and creditors.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 4 (2024 - 5).

4 | Auditors' remuneration

| 2025 £ | 2024 £
Audit of the financial statements | 11,000 | 11,000

5 | Profit before tax

Arrived at after charging/(crediting)

| 2025 £ | 2024 £
Depreciation expense | 1,139 | 1,382

360PM Europe Limited

Notes to the Abridged Financial Statements for the Year Ended 31 March 2025

6 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 April 2024 | 5,875 | 5,875
Additions | 548 | 548
At 31 March 2025 | 6,423 | 6,423
Depreciation
At 1 April 2024 | 3,877 | 3,877
Charge for the year | 1,139 | 1,139
At 31 March 2025 | 5,016 | 5,016
Carrying amount
At 31 March 2025 | 1,407 | 1,407
At 31 March 2024 | 1,998 | 1,998

7 | Share capital

Allotted, called up and not fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 1,000 | 1,000 | 1,000 | 1,000

8 | Parent and ultimate parent undertaking

The company's immediate parent is Danison Holdings Srl, incorporated in Italy.
The ultimate parent is Danison Holdings Srl, incorporated in Italy.