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Company Registration No. 11750926 (England and Wales)
LONUT LTD Unaudited accounts for the year ended 31 March 2023
LONUT LTD Unaudited accounts Contents
Page
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LONUT LTD Company Information for the year ended 31 March 2023
Director
Lonut Dudeanu
Company Number
11750926 (England and Wales)
Registered Office
UNIT 307 DEVONSHIRE HOUSE 107 MANOR WAY BOREHAMWOOD WD6 1QQ ENGLAND
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LONUT LTD Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
12,026 
12,438 
Current assets
Debtors
107,441 
221,965 
Cash at bank and in hand
40,322 
106,901 
147,763 
328,866 
Creditors: amounts falling due within one year
(64,951)
(160,313)
Net current assets
82,812 
168,553 
Net assets
94,838 
180,991 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
94,738 
180,891 
Shareholders' funds
94,838 
180,991 
For the year ending 31 March 2023 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 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 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 and authorised for issue on 25 September 2023 and were signed on its behalf by
Lonut Dudeanu Director Company Registration No. 11750926
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LONUT LTD Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
LONUT LTD is a private company, limited by shares, registered in England and Wales, registration number 11750926. The registered office is UNIT 307 DEVONSHIRE HOUSE 107 MANOR WAY, BOREHAMWOOD, WD6 1QQ, ENGLAND.
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
These financial statements for the year ended 31 March 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 April 2021. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
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:
Plant & machinery
40% reducing balance
Motor vehicles
straight line over 3 years
Computer equipment
straight line over 3 years
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2022
3,744 
44,703 
929 
49,376 
Additions
1,000 
15,300 
929 
17,229 
At 31 March 2023
4,744 
60,003 
1,858 
66,605 
Depreciation
At 1 April 2022
3,144 
33,422 
372 
36,938 
Charge for the year
640 
16,381 
620 
17,641 
At 31 March 2023
3,784 
49,803 
992 
54,579 
Net book value
At 31 March 2023
960 
10,200 
866 
12,026 
At 31 March 2022
600 
11,281 
557 
12,438 
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LONUT LTD Notes to the Accounts for the year ended 31 March 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
8,534 
9,951 
Trade debtors
14,437 
86,917 
Accrued income and prepayments
60,911 
81,499 
Other debtors
23,559 
43,598 
107,441 
221,965 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
711 
395 
Taxes and social security
62,572 
150,411 
Other creditors
168 
39 
Accruals
1,500 
9,468 
64,951 
160,313 
7
Average number of employees
During the year the average number of employees was 3 (2022: 4).
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