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Company Registration No. 04954778 (England and Wales)
Iskra Inter Commerce Ltd Unaudited accounts for the year ended 31 December 2022
Iskra Inter Commerce Ltd Unaudited accounts Contents
Page
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Iskra Inter Commerce Ltd Company Information for the year ended 31 December 2022
Directors
Part Master Oleg Davydulin Iveta Holilande
Secretary
Omega Agents Limited
Company Number
04954778 (England and Wales)
Registered Office
13 John Prince's Street 2nd Floor London W1G 0JR United Kingdom
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Iskra Inter Commerce Ltd Statement of financial position as at 31 December 2022
2022 
2021 
Notes
£ 
£ 
Fixed assets
Tangible assets
220,115 
220,115 
Investments
178,784 
178,784 
398,899 
398,899 
Current assets
Inventories
372,225 
296,569 
Debtors
1,447,038 
599,217 
Cash at bank and in hand
351,239 
581,501 
2,170,502 
1,477,287 
Creditors: amounts falling due within one year
(1,057,553)
(615,749)
Net current assets
1,112,949 
861,538 
Total assets less current liabilities
1,511,848 
1,260,437 
Creditors: amounts falling due after more than one year
(1,385,389)
(1,299,195)
Net assets/(liabilities)
126,459 
(38,758)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
126,457 
(38,760)
Shareholders' funds
126,459 
(38,758)
For the year ending 31 December 2022 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 29 September 2023 and were signed on its behalf by
Part Master Oleg Davydulin Director Company Registration No. 04954778
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Iskra Inter Commerce Ltd Notes to the Accounts for the year ended 31 December 2022
1
Statutory information
Iskra Inter Commerce Ltd is a private company, limited by shares, registered in England and Wales, registration number 04954778. The registered office is 13 John Prince's Street, 2nd Floor, London, W1G 0JR, United Kingdom.
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
2%
Fixtures & fittings
25%
4
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2022
218,866 
1,249 
220,115 
At 31 December 2022
218,866 
1,249 
220,115 
Depreciation
At 31 December 2022
- 
- 
- 
Net book value
At 31 December 2022
218,866 
1,249 
220,115 
At 31 December 2021
218,866 
1,249 
220,115 
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Iskra Inter Commerce Ltd Notes to the Accounts for the year ended 31 December 2022
5
Investments
Subsidiary undertakings 
Other investments 
Total 
£ 
£ 
£ 
Valuation at 1 January 2022
178,593 
191 
178,784 
Valuation at 31 December 2022
178,593 
191 
178,784 
The company holds more than 20% of the share capital of the company: Hidroen Automative LLC / Republic of Belarus / Ordinary Shares / 63% Rinova Inc / Republic of Belarus / Ordinary Shares / 22.5% Lando Polska Sp.z.o.o. / Poland / Ordinary Shares / 100%
6
Debtors
2022 
2021 
£ 
£ 
Amounts falling due within one year
Trade debtors
502,422 
459,516 
Accrued income and prepayments
811,268 
- 
Other debtors
1,431 
18,200 
1,315,121 
477,716 
Amounts falling due after more than one year
Other debtors
131,917 
121,501 
7
Creditors: amounts falling due within one year
2022 
2021 
£ 
£ 
Trade creditors
735,747 
254,541 
Taxes and social security
38,754 
3,325 
Other creditors
283,052 
357,883 
1,057,553 
615,749 
8
Creditors: amounts falling due after more than one year
2022 
2021 
£ 
£ 
Other creditors
1,385,389 
1,299,195 
9
Share capital
2022 
2021 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
10
Average number of employees
During the year the average number of employees was 5 (2021: 5).
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