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Registered number: 09923799
Get Lost-UK Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2021
Mouktaris & Co

Chartered Accountants & Registered Auditors

156a Burnt Oak Broadway
Edgware
Middlesex
HA8 0AX
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—5
Page 1
Statement of Financial Position
Registered number: 09923799
2021 2020
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 8,381 9,207
8,381 9,207
CURRENT ASSETS
Debtors 4 11,692 12,735
Cash at bank and in hand 42,229 49,343
53,921 62,078
Creditors: Amounts Falling Due Within One Year 5 (54,297 ) (54,424 )
NET CURRENT ASSETS (LIABILITIES) (376 ) 7,654
TOTAL ASSETS LESS CURRENT LIABILITIES 8,005 16,861
PROVISIONS FOR LIABILITIES
Provisions For Charges (850 ) (2,280 )
Deferred Taxation (1,364 ) (1,364 )
NET ASSETS 5,791 13,217
CAPITAL AND RESERVES
Called up share capital 6 1 1
Income Statement 5,790 13,216
SHAREHOLDERS' FUNDS 5,791 13,217
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Page 2
For the year ending 31 December 2021 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 Income Statement.
On behalf of the board
Ms Angeliki Vaxevanaki
Director
16 September 2022
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements are prepared in sterling, which is the functional currency of the entity.
1.2. Going Concern Disclosure
The company's income is derived from the travel expeditions it coordinates and the consequences of the COVID-19 pandemic have impacted the business' operations for long or indefinite periods of time. As a result, the company's operating results have rebounded following a year of disruption in 2020:
  • A lifting of travel bans has resulted in a rebound of global passenger air travel; and
  • Confidence has caused customers to fulfil previously postponed or canceled trips.
The company has continued to generate income in the periods before and subsequent to 31 December 2021 and management has pursued other diversified but related sources of revenue during periods of disruption. Management continues to monitor the situation closely. The duration and impact of the COVID-19 pandemic, as well as the effectiveness of government and central bank responses, remains unclear. Trading has though recommenced in full, and as a result, the directors continue to adopt the going concern basis in preparing the financial statements.
1.3. 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; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably. 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.
1.4. 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:
Equipment 15% reducing balance
1.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.
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1.6. Taxation
The tax expense represents the sum of the corporation tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 1 (2020: 1)
1 1
3. Tangible Assets
Equipment
£
Cost
As at 1 January 2021 13,307
Additions 555
As at 31 December 2021 13,862
Depreciation
As at 1 January 2021 4,100
Provided during the period 1,381
As at 31 December 2021 5,481
Net Book Value
As at 31 December 2021 8,381
As at 1 January 2021 9,207
4. Debtors
2021 2020
£ £
Due within one year
Prepayments and accrued income 10,283 12,735
Other debtors 1,409 -
11,692 12,735
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5. Creditors: Amounts Falling Due Within One Year
2021 2020
£ £
Trade creditors 1,022 1,022
Corporation tax - 3,546
Accruals and deferred income 40,612 49,372
Directors' loan accounts 12,663 484
54,297 54,424
6. Share Capital
2021 2020
Allotted, Called up and fully paid 1 1
7. General Information
Get Lost-UK Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09923799 . The registered office is 156a Burnt Oak Broadway, Edgware, Middlesex, HA8 0AX.
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