1 October 2022 false No description of principal activity Taxfiler 2023.10.2 09784593business:PrivateLimitedCompanyLtd2022-10-012023-09-30 097845932022-09-30 097845932022-10-012023-09-30 09784593business:AuditExempt-NoAccountantsReport2022-10-012023-09-30 09784593business:FilletedAccounts2022-10-012023-09-30 097845932023-09-30 09784593business:Director12022-10-012023-09-30 09784593business:RegisteredOffice2022-10-012023-09-30 097845932022-09-30 09784593core:WithinOneYear2023-09-30 09784593core:WithinOneYear2022-09-30 09784593core:AfterOneYear2023-09-30 09784593core:AfterOneYear2022-09-30 09784593core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 09784593core:ShareCapitalcore:PreviouslyStatedAmount2022-09-30 09784593core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 09784593core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-09-30 09784593core:PreviouslyStatedAmount2023-09-30 09784593core:PreviouslyStatedAmount2022-09-30 09784593business:SmallEntities2022-10-012023-09-30 09784593countries:EnglandWales2022-10-012023-09-30 09784593core:PlantMachinery2022-10-012023-09-30 09784593core:PlantMachinery2022-09-30 09784593core:PlantMachinery2023-09-30 09784593business:OrdinaryShareClass12022-10-012023-09-30 09784593business:OrdinaryShareClass12021-10-012022-09-30 097845932021-10-012022-09-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 09784593 (England and Wales)
PAYROSA CONSTRUCTION LIMITED Unaudited accounts for the year ended 30 September 2023
PAYROSA CONSTRUCTION LIMITED Unaudited accounts Contents
Page
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PAYROSA CONSTRUCTION LIMITED Company Information for the year ended 30 September 2023
Director
Mr Viktor Nagy
Company Number
09784593 (England and Wales)
Registered Office
20-22 WENLOCK ROAD LONDON N1 7GU ENGLAND
Accountants
Strike Consulting (London) 4 Cam Road London E15 2SN
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PAYROSA CONSTRUCTION LIMITED Statement of financial position as at 30 September 2023
2023 
2022 
Notes
£ 
£ 
Current assets
Debtors
235,111 
(15,776)
Cash at bank and in hand
15,785 
208,777 
250,896 
193,001 
Creditors: amounts falling due within one year
(77,123)
(39,381)
Net current assets
173,773 
153,620 
Total assets less current liabilities
173,773 
153,620 
Creditors: amounts falling due after more than one year
(100,032)
(80,862)
Net assets
73,741 
72,758 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
73,740 
72,757 
Shareholders' funds
73,741 
72,758 
For the year ending 30 September 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 28 November 2023 and were signed on its behalf by
Mr Viktor Nagy Director Company Registration No. 09784593
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PAYROSA CONSTRUCTION LIMITED Notes to the Accounts for the year ended 30 September 2023
1
Statutory information
PAYROSA CONSTRUCTION LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09784593. The registered office is 20-22 WENLOCK ROAD, LONDON, N1 7GU, 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.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
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
25%
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 October 2022
52,618 
At 30 September 2023
52,618 
Depreciation
At 1 October 2022
52,618 
At 30 September 2023
52,618 
Net book value
At 30 September 2023
- 
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PAYROSA CONSTRUCTION LIMITED Notes to the Accounts for the year ended 30 September 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
4,127 
- 
Trade debtors
31,318 
(15,857)
Other debtors
- 
81 
35,445 
(15,776)
Amounts falling due after more than one year
Other debtors
199,666 
- 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
10,173 
- 
VAT
- 
(1,909)
Trade creditors
2,809 
- 
Taxes and social security
57,784 
36,725 
Other creditors
6,357 
4,565 
77,123 
39,381 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
100,032 
80,862 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
9
Average number of employees
During the year the average number of employees was 3 (2022: 2).
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