Neruda Capital Ltd

	Page
Balance Sheet	1
Notes to the Financial Statements	2—3

Registered number: 15701906

		31 May 2025
	Notes	£	£
FIXED ASSETS
Tangible Assets	4		10,665

			10,665
CURRENT ASSETS
Debtors	5	36,838
Cash at bank and in hand		2,457

		39,295
Creditors: Amounts Falling Due Within One Year	6	(49,860 )

NET CURRENT ASSETS (LIABILITIES)			(10,565 )

TOTAL ASSETS LESS CURRENT LIABILITIES			100

NET ASSETS			100

CAPITAL AND RESERVES
Called up share capital	7		100
SHAREHOLDERS' FUNDS			100

For the period 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Marc Rowell

Director

30 April 2026

The notes on pages 2 to 3 form part of these financial statements.

1. General Information

Neruda Capital Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15701906 . The registered office is 24 Picton House, Hussar Court, Waterlooville, Hampshire, PO7 7SQ.

The presentation currency of the financial statements is the Pound Sterling (£).

Accounts are rounded to the nearest pound.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. Significant judgements and estimations

The preparation of financial statements requires the use of estimates and assumptions that affect reported amount of assets and

liabilities at the date of the financial statements, and revenues and expenses during the reporting period. These estimates and

assumptions are based on management's best knowledge of the amount, events or actions. Actual results may differ from those

amounts.

Management do not consider there to be any significant judgements or estimates used in the preparation of these financial statements.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment

33% - Reducing Balance

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

3. Average Number of Employees

Average number of employees, including directors, during the period was: 3

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Neruda Capital Ltd

Notes to the Financial Statements (continued)

For the Period 3 May 2024 to 31 May 2025

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 3 May 2024	-
Additions	14,659

As at 31 May 2025	14,659

Depreciation
As at 3 May 2024	-
Provided during the period	3,994

As at 31 May 2025	3,994

Net Book Value
As at 31 May 2025	10,665

As at 3 May 2024	-

5. Debtors

	31 May 2025
	£
Due within one year
Other debtors	36,838

6. Creditors: Amounts Falling Due Within One Year

	31 May 2025
	£
Trade creditors	3,298
Other creditors	34,232
Taxation and social security	12,330

	49,860

7. Share Capital

	31 May 2025
	£
Allotted, Called up and fully paid	100

8. Directors Advances, Credits and Guarantees

At the year end the company owed the director £805

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