Punta De La Mona Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 03912427

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Investment Properties	4		1,052,348		1,052,348

			1,052,348		1,052,348
Creditors: Amounts Falling Due Within One Year	5	(952,924 )		(903,668 )

NET CURRENT ASSETS (LIABILITIES)			(952,924 )		(903,668 )

TOTAL ASSETS LESS CURRENT LIABILITIES			99,424		148,680

PROVISIONS FOR LIABILITIES
Deferred Taxation			(59,244 )		(59,244 )

NET ASSETS			40,180		89,436

CAPITAL AND RESERVES
Called up share capital	6		2		2
Revaluation reserve	7		252,565		252,565
Profit and Loss Account			(212,387 )		(163,131 )

SHAREHOLDERS' FUNDS			40,180		89,436

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Punta De La Mona Limited

Balance Sheet (continued)

As At 31 December 2025

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

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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

Kenneth Bastian

Director

21/07/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Punta De La Mona Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03912427 . The registered office is 71-75 Shelton Street, Covent Garden, London, United Kingdom, WC2H 9JQ.

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. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

2.4. Investment Properties

Investment properties are initially recognised at purchase price plus other directly attributable costs. Where fair value can be measured reliably without undue cost or effort the property shall be measured at fair value. Changes in fair value are recognised in profit or loss. Deferred taxation is provided on these changes in fair value at the rate expected to apply when the property is sold.

2.5. Taxation

A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

2.6. Debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

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Punta De La Mona Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

2.7. Creditors

Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2024: 1)

4. Investment Property

	2025
	£
Fair Value
As at 1 January 2025 and 31 December 2025	1,052,348

5. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Amounts owed to group undertakings	905,590	853,343
Other creditors	47,334	50,325

	952,924	903,668

6. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	2	2

7. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 January 2025	252,565	(163,131 )
Loss for the year and total comprehensive income	-	(49,256 )

As at 31 December 2025	252,565	(212,387 )

8. Related Party Transactions

The company has taken advantage of the exemption under FRS102 Section33 to not disclose transactions between two or more members of a group where one company is a wholly owned subsidiary.

9. Ultimate Parent Undertaking and Controlling Party

The company's immediate and ultimate parent undertaking is Cipheruna Ltd , a company incorporated in England and Wales. The ultimate controlling party is Kenneth Bastian who controls 100% of the shares of Cipheruna Ltd .

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