Black Pearl Consulting International Limited

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

Registered number: 16108305

		2025
	Notes	€	€
CURRENT ASSETS
Debtors	5	114

		114
Creditors: Amounts Falling Due Within One Year	6	(5,651 )

NET CURRENT ASSETS (LIABILITIES)			(5,537 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(5,537 )

NET LIABILITIES			(5,537 )

CAPITAL AND RESERVES
Called up share capital	7		114
Profit and Loss Account			(5,651 )

SHAREHOLDERS' FUNDS			(5,537)

For the year ending 30 November 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 her 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

Ms Vania Casini

Director

25/08/2026

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

1. General Information

Black Pearl Consulting International Limited is a private company, limited by shares, incorporated in England & Wales, registered number 16108305 . The registered office is Birchin Court, 20 Birchin Lane, London, EC3V 9DJ.

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 financial statements are prepared on the basis of the going concern, which assumes that the company will be in operational existence for the foreseeable future. This depends upon continued support of the shareholders. The financial statements do not include any adjustments that would result if such support is withdrawn.

2.3. Financial Instruments

The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset , with the net amounts presented in the financial statements , when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously

2.4. Foreign Currencies

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

3. Average Number of Employees

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

4. Tax on Profit

	2025
	€
Current tax
UK Corporation Tax	-

	2025
	€
Profit before tax	(5,651)

Breakdown of tax charge is:
Tax on profit at 0% (UK standard rate)	-
Total tax charge for the period	-

Based on these accounts, there is no corporation tax.

The company has trading losses of £4,598 available for carry forward against future trading profits.

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Black Pearl Consulting International Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

5. Debtors

	2025
	€
Due within one year
Other debtors	114

6. Creditors: Amounts Falling Due Within One Year

	2025
	€
Other creditors	5,651

7. Share Capital

	2025
	€
Called Up Share Capital not Paid	114

Amount of Allotted, Called Up Share Capital	114

100 Ordinary shares of £1 each

8. Ultimate Controlling Party

The company's ultimate controlling party is Mr Salvatore Fois.

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