REGISTERED NUMBER: 10918400 (England and Wales)

POMEGRANATE INVESTMENT PROPERTIES

LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

4

DIRECTOR:

Ms H C Matuozzo

REGISTERED OFFICE:

3 Lyttleton Court

Birmingham Street

Halesowen

West Midlands

B63 3HN

REGISTERED NUMBER:

10918400 (England and Wales)

ACCOUNTANTS:

CUTTER & CO LTD

CHARTERED ACCOUNTANTS

3 Lyttleton Court

Birmingham Street

Halesowen

West Midlands

B63 3HN

CURRENT ASSETS

Investments

4

80,000

80,000

Cash at bank

18,022

14,688

98,022

94,688

CREDITORS

Amounts falling due within one year

5

165,715

168,143

NET CURRENT LIABILITIES

(67,693

)

(73,455

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(67,693

)

(73,455

)

CAPITAL AND RESERVES

Called up share capital

6

100

100

Retained earnings

7

(67,793

)

(73,555

)

SHAREHOLDERS' FUNDS

(67,693

)

(73,455

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st August 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 9th December 2025 and were signed by:

Ms H C Matuozzo - Director

1.	STATUTORY INFORMATION

Pomegranate Investment Properties Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Income recognition

The company recognises revenue when the amount of revenue and related costs can be reliably measured. Interest income arising from the provision of loans is recognised when the consideration is received.

Going concern

The accounts have been prepared on a going concern basis. The director has confirmed that their directors loan balance will not be withdrawn until the company can readily make repayment.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Unlisted investments

80,000

80,000

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

90

198

Directors' current accounts

165,535

167,855

Accrued expenses

90

90

165,715

168,143

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1.00

100

100

7.

RESERVES

Retained

earnings

£

At 1st September 2024

(73,555

)

Profit for the year

5,762

At 31st August 2025

(67,793

)

8.	RELATED PARTY DISCLOSURES

The director has loaned the company funds. These have been lent interest free and have no set repayment date placed upon them. At the year end the company owed £165,535 (2024: £167,855) to the director (within creditors).

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Ms H C Matuozzo.