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Company Registration No. 14132240 (England and Wales)
Pucarelli Investments Ltd Unaudited accounts for the year ended 31 May 2025
Pucarelli Investments Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Pucarelli Investments Ltd Company Information for the year ended 31 May 2025
Directors
Adriano Pucarelli ADRIANO BIAGGIO PUCARELLI
Company Number
14132240 (England and Wales)
Registered Office
146 Gloucester Road Bishopston Briatol BS7 8NT ENGLAND
Accountants
Emily Pearson Associates Ltd 31 Meareway Meare Glastonbury BA6 9TY
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Pucarelli Investments Ltd Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
150,000
150,000
Current assets
Debtors
5
1,151
1,023
Cash at bank and in hand
1,517
1,271
2,668
2,294
Creditors: amounts falling due within one year
6
(1,166)
(900)
Net current assets
1,502
1,394
Total assets less current liabilities
151,502
151,394
Creditors: amounts falling due after more than one year
7
(150,633)
(156,212)
Net assets/(liabilities)
869
(4,818)
Capital and reserves
Profit and loss account
869
(4,818)
Shareholders' funds
869
(4,818)
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 October 2025 and were signed on its behalf by
Adriano Pucarelli Director Company Registration No. 14132240
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Pucarelli Investments Ltd Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
Pucarelli Investments Ltd is a private company, limited by shares, registered in England and Wales, registration number 14132240. The registered office is 146 Gloucester Road, Bishopston, Briatol, BS7 8NT, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
None Applied
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
4
Tangible fixed assets
Land & buildings
£
Cost or valuation
At cost
At 1 June 2024
150,000
At 31 May 2025
150,000
Depreciation
At 31 May 2025
-
Net book value
At 31 May 2025
150,000
At 31 May 2024
150,000
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Pucarelli Investments Ltd Notes to the Accounts for the year ended 31 May 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
VAT
48
23
Other debtors
1,103
1,000
1,151
1,023
6
Creditors: amounts falling due within one year
2025
2024
£
£
VAT
985
400
Other creditors
1
-
Accruals
180
500
1,166
900
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
105,180
-
Obligations under finance leases and hire purchase contracts
-
110,684
Loans from directors
45,453
45,528
150,633
156,212
The Creditors are made up to the sum of £181,919 of which £41,159 is owed to the director or initial capital investment for the purchase of the property, this may be liable to compound interest at 10%
8
Average number of employees
During the year the average number of employees was 0 (2024: 0).
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