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Company Registration No. 08317389 (England and Wales)
DANY SHAFRAN LIMITED Unaudited accounts for the year ended 30 November 2023
DANY SHAFRAN LIMITED Unaudited accounts Contents
Page
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DANY SHAFRAN LIMITED Company Information for the year ended 30 November 2023
Director
Mr Dany Shafran
Company Number
08317389 (England and Wales)
Registered Office
48 Beechcoft Road Bushey Herts WD23 2JU
Accountants
Fielding Accountancy Services Ltd 48 Beechcroft Road Bushey Herts WD23 2JU
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DANY SHAFRAN LIMITED Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
2,626 
2,646 
Current assets
Debtors
60,910 
47,105 
Cash at bank and in hand
189,604 
220,726 
250,514 
267,831 
Creditors: amounts falling due within one year
(201,661)
(237,430)
Net current assets
48,853 
30,401 
Total assets less current liabilities
51,479 
33,047 
Provisions for liabilities
Deferred tax
(604)
(502)
Net assets
50,875 
32,545 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
50,775 
32,445 
Shareholders' funds
50,875 
32,545 
For the year ending 30 November 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 2 February 2024 and were signed on its behalf by
Mr Dany Shafran Director Company Registration No. 08317389
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DANY SHAFRAN LIMITED Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
DANY SHAFRAN LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08317389. The registered office is 48 Beechcoft Road, Bushey, Herts, WD23 2JU.
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
30% reducing balance
Computer equipment
30% reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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DANY SHAFRAN LIMITED Notes to the Accounts for the year ended 30 November 2023
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 December 2022
10,000 
At 30 November 2023
10,000 
Amortisation
At 1 December 2022
10,000 
At 30 November 2023
10,000 
Net book value
At 30 November 2023
- 
5
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 December 2022
638 
6,918 
7,556 
Additions
- 
1,096 
1,096 
At 30 November 2023
638 
8,014 
8,652 
Depreciation
At 1 December 2022
577 
4,333 
4,910 
Charge for the year
12 
1,104 
1,116 
At 30 November 2023
589 
5,437 
6,026 
Net book value
At 30 November 2023
49 
2,577 
2,626 
At 30 November 2022
61 
2,585 
2,646 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
60,910 
47,105 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
65,292 
51,586 
Other creditors
4,060 
3,020 
Loans from directors
132,309 
182,824 
201,661 
237,430 
The Bounce back Loan obtained in the previous year was repaid in full this year.
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DANY SHAFRAN LIMITED Notes to the Accounts for the year ended 30 November 2023
9
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
10
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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