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Company Registration No. 13581849 (England and Wales)
Sojeva LTD Unaudited accounts for the year ended 31 August 2023
Sojeva LTD Unaudited accounts Contents
Page
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Sojeva LTD Company Information for the year ended 31 August 2023
Director
Mr Edon Sojeva
Company Number
13581849 (England and Wales)
Registered Office
103 High Street Waltham Cross EN8 7AN England
Accountants
Brindley Goldstein Ltd 103 High Street Waltham Cross EN8 7AN
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Sojeva LTD for the year ended 31 August 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Sojeva LTD for the year ended 31 August 2023 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of Sojeva LTD, as a body, in accordance with the terms of our engagement letter dated 24 October 2022. Our work has been undertaken solely to prepare for your approval the accounts of Sojeva LTD and state those matters that we have agreed to state to the Board of Directors of Sojeva LTD, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sojeva LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Sojeva LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Sojeva LTD. You consider that Sojeva LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Sojeva LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Brindley Goldstein Ltd Chartered Accountants 103 High Street Waltham Cross EN8 7AN 23 October 2023
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Sojeva LTD Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
12,168 
12,129 
Current assets
Debtors
13,500 
19,500 
Cash at bank and in hand
46,162 
38,378 
59,662 
57,878 
Creditors: amounts falling due within one year
(54,756)
(34,146)
Net current assets
4,906 
23,732 
Net assets
17,074 
35,861 
Capital and reserves
Called up share capital
200 
200 
Profit and loss account
16,874 
35,661 
Shareholders' funds
17,074 
35,861 
For the year ending 31 August 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 23 October 2023 and were signed on its behalf by
Mr Edon Sojeva Director Company Registration No. 13581849
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Sojeva LTD Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
Sojeva LTD is a private company, limited by shares, registered in England and Wales, registration number 13581849. The registered office is 103 High Street, Waltham Cross, EN8 7AN, 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
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:
Fixtures & fittings
15% Straight Line Basis
Computer equipment
33.33% Straight Line Basis
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2022
9,000 
3,313 
12,313 
Additions
- 
2,493 
2,493 
At 31 August 2023
9,000 
5,806 
14,806 
Depreciation
At 1 September 2022
- 
184 
184 
Charge for the year
1,350 
1,104 
2,454 
At 31 August 2023
1,350 
1,288 
2,638 
Net book value
At 31 August 2023
7,650 
4,518 
12,168 
At 31 August 2022
9,000 
3,129 
12,129 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
13,500 
19,500 
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Sojeva LTD Notes to the Accounts for the year ended 31 August 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
9,321 
8,471 
Taxes and social security
30,928 
17,158 
Loans from directors
14,507 
8,517 
54,756 
34,146 
7
Transactions with related parties
The company was under the control of Mr E. Sojeva throughout the current year. Mr E. Sojeva is personally interested in 100 Ordinary A shares, in addition, his wife Mrs V. Berbatov-Sojeva is personally interested in 100 Ordinary B shares. Mr E. Sojeva received a dividend from the company during the year of £87,646 (2022 £17,000) and his wife, Mrs V. Berbatov-Sojeva received a dividend from the company during the year of £47,000 (2022 £32,000).
8
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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