Registered number
06035161
Josef E Zbaraski FCCA Ltd
Filleted Accounts
31 December 2022
Josef E Zbaraski FCCA Ltd
Registered number: 06035161
Balance Sheet
as at 31 December 2022
Notes 2022 2021
£ £
Fixed assets
Tangible assets 3 3,126 4,959
Current assets
Debtors 4 16,945 13,549
Cash at bank and in hand 26,720 30,625
43,665 44,174
Creditors: amounts falling due within one year 5 (21,540) (17,864)
Net current assets 22,125 26,310
Total assets less current liabilities 25,251 31,269
Creditors: amounts falling due after more than one year 6 (23,569) (28,655)
Net assets 1,682 2,614
Capital and reserves
Called up share capital 100 100
Profit and loss account 1,582 2,514
Shareholder's funds 1,682 2,614
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
J E Zbaraski
Director
Approved by the board on 28 September 2023
Josef E Zbaraski FCCA Ltd
Notes to the Accounts
for the year ended 31 December 2022
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 rendering of services, 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Equipment over 5 years
Fixtures, fittings, tools and equipment over 5 years
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.
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.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. 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. 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. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2022 2021
Number Number
Average number of persons employed by the company 3 3
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2022 12,709
At 31 December 2022 12,709
Depreciation
At 1 January 2022 7,750
Charge for the year 1,833
At 31 December 2022 9,583
Net book value
At 31 December 2022 3,126
At 31 December 2021 4,959
4 Debtors 2022 2021
£ £
16,945 13,549
5 Creditors: amounts falling due within one year 2022 2021
£ £
Creditors 21,540 17,864
6 Creditors: amounts falling due after one year 2022 2021
£ £
Creditors 23,569 28,655
7 Other information
Josef E Zbaraski FCCA Ltd is a private company limited by shares and incorporated in England. Its registered office is:
31 Craven Street
Melton Mowbray
Leicestershire
LE13 0QT
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