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2021-09-01 2022-08-31 08176813 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 08176813 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 08176813 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-01 2022-08-31 08176813 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-01 2022-08-31 08176813 dpl-frs:Item8 2021-09-01 2022-08-31 08176813 dpl-frs:Item8 2021-08-31 08176813 dpl-frs:Item8 2022-08-31 08176813 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2022-08-31 08176813 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 08176813 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 08176813 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2022-08-31 08176813 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 2022-08-31 08176813 dpl-frs:Item9 2021-09-01 2022-08-31 08176813 dpl-frs:Item9 2021-08-31 08176813 dpl-frs:Item9 2022-08-31 08176813 dpl-frs:CostSales dpl-frs:Item9 2021-09-01 2022-08-31 08176813 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 08176813 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 08176813 dpl-frs:DistributionCosts dpl-frs:Item9 2021-09-01 2022-08-31 08176813 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-09-01 2022-08-31 08176813 dpl-frs:Item10 2021-09-01 2022-08-31 08176813 dpl-frs:Item10 2021-08-31 08176813 dpl-frs:Item10 2022-08-31 08176813 dpl-frs:CostSales dpl-frs:Item10 2021-09-01 2022-08-31 08176813 dpl-frs:CostSales dpl-frs:Item10 2021-08-31 08176813 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 08176813 dpl-frs:DistributionCosts dpl-frs:Item10 2021-09-01 2022-08-31 08176813 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-09-01 2022-08-31 08176813 dpl-frs:Item11 2021-09-01 2022-08-31 08176813 dpl-frs:Item11 2021-08-31 08176813 dpl-frs:Item11 2022-08-31 08176813 dpl-frs:CostSales dpl-frs:Item11 2021-09-01 2022-08-31 08176813 dpl-frs:CostSales dpl-frs:Item11 2021-08-31 08176813 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 08176813 dpl-frs:DistributionCosts dpl-frs:Item11 2021-09-01 2022-08-31 08176813 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-09-01 2022-08-31 08176813 dpl-frs:Item12 2021-09-01 2022-08-31 08176813 dpl-frs:Item12 2021-08-31 08176813 dpl-frs:Item12 2022-08-31 08176813 dpl-frs:CostSales dpl-frs:Item12 2021-09-01 2022-08-31 08176813 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 08176813 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 08176813 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2022-08-31 08176813 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 08176813 1 2021-09-01 2022-08-31 08176813 frs-countries:EnglandWales 2021-09-01 2022-08-31
Registered number: 08176813
Farago Projects Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2023
Ten Forward Accounting Ltd
Chartered Certified Accountants
1 Mountview Court
310 Friern Barnet Lane
London
N20 0LD
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—6
Page 1
Statement of Financial Position
Registered number: 08176813
2023 2022
as restated
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 12,572 7,102
Tangible Assets 5 636,394 632,344
648,966 639,446
CURRENT ASSETS
Debtors 6 4,643,506 3,559,028
Cash at bank and in hand 3,656,514 3,143,944
8,300,020 6,702,972
Creditors: Amounts Falling Due Within One Year 7 (4,702,319 ) (3,690,705 )
NET CURRENT ASSETS (LIABILITIES) 3,597,701 3,012,267
TOTAL ASSETS LESS CURRENT LIABILITIES 4,246,667 3,651,713
Creditors: Amounts Falling Due After More Than One Year 8 (161,770 ) (179,992 )
NET ASSETS 4,084,897 3,471,721
CAPITAL AND RESERVES
Called up share capital 9 100 100
Income Statement 4,084,797 3,471,621
SHAREHOLDERS' FUNDS 4,084,897 3,471,721
Page 1
Page 2
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Miss Sylvia Farago
Director
1 March 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Farago Projects Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08176813 . The registered office is 56 King Henry's Walk, London, N1 4NN.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is 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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are website developments costs. They are amortised to income statement over its estimated economic life of 3 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 0% depreciation
Plant & Machinery 25% Straight Line Basis
Fixtures & Fittings 25% Straight Line Basis
Computer Equipment 25% Straight Line Basis
2.5. Financial Instruments
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Debt instruments are subsequently measured at amortised cost.
2.6. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

2.8. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the income statement, directors report, and notes to the financial statements relating to the income statement.
Page 3
Page 4
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2022: 7)
11 7
4. Intangible Assets
Other
£
Cost
As at 1 September 2022 10,600
Additions 13,385
As at 31 August 2023 23,985
Amortisation
As at 1 September 2022 3,498
Provided during the period 7,915
As at 31 August 2023 11,413
Net Book Value
As at 31 August 2023 12,572
As at 1 September 2022 7,102
5. Tangible Assets
Land & Property
Leasehold Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 September 2022 606,532 61,748 12,793 11,069 692,142
Additions - 3,499 6,720 7,306 17,525
Disposals - (2,650 ) (1,800 ) (4,510 ) (8,960 )
As at 31 August 2023 606,532 62,597 17,713 13,865 700,707
Depreciation
As at 1 September 2022 - 46,481 4,753 8,564 59,798
Provided during the period - 7,051 1,569 2,394 11,014
Disposals - (2,650 ) - (3,849 ) (6,499 )
As at 31 August 2023 - 50,882 6,322 7,109 64,313
Net Book Value
As at 31 August 2023 606,532 11,715 11,391 6,756 636,394
As at 1 September 2022 606,532 15,267 8,040 2,505 632,344
Page 4
Page 5
6. Debtors
2023 2022
as restated
£ £
Due within one year
Trade debtors 644,837 1,291,441
Prepayments and accrued income 1,549,043 1,032,422
Other debtors 110,081 297,652
Corporation tax recoverable assets 178,071 -
VAT 151,830 242,408
Amounts owed by group undertakings 2,009,644 695,105
4,643,506 3,559,028
7. Creditors: Amounts Falling Due Within One Year
2023 2022
as restated
£ £
Trade creditors 472,800 352,462
Bank loans and overdrafts 28,543 24,855
Corporation tax - 143,037
Other taxes and social security 16,742 21,253
Other creditors 46,093 39,070
Accruals and deferred income 2,651,499 1,596,927
Director's loan account 1,338 24,508
Amounts owed to group undertakings 1,485,304 1,488,593
4,702,319 3,690,705
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
as restated
£ £
Bank loans 161,770 179,992
161,770 179,992
9. Share Capital
2023 2022
as restated
Allotted, called up and fully paid £ £
100 Ordinary A shares of £ 1.000 each 100 100
10. Dividends
2023 2022
as restated
£ £
On equity shares:
Final dividend paid 25,000 38,145
25,000 38,145
Page 5
Page 6
11. Related Party Transactions
Sylvia Farago Ventures LtdSylvia Farago Ventures Ltd is controlled by Ride the Lighting Ltd which also controls Farago Projects LtdDuring the year the company paid expenses for Sylvia Farago Ventures Ltd of £3,289 (2022: £2,044). At year end the company owed Sylvia Farago Ventures Ltd £1,485,304 (2022: £1,488,593).

Sylvia Farago Ventures Ltd

Sylvia Farago Ventures Ltd is controlled by Ride the Lighting Ltd which also controls Farago Projects Ltd

During the year the company paid expenses for Sylvia Farago Ventures Ltd of £3,289 (2022: £2,044). At year end the company owed Sylvia Farago Ventures Ltd £1,485,304 (2022: £1,488,593).

Ride The Lighting LtdRide The Lighting Ltd controls Farago Projects Ltd.During the year Farago Projects Ltd paid £12,942 (2022: £3,000) VAT on behalf of Ride The Lighting Ltd. Ride The Lighting Ltd paid £47,961 (2022: £29,495) costs for Farago Projects Ltd. Farago Projects Ltd provided £1,200,000 (2022: £Nil) financial assistance to Ride the Lighting Ltd. At the year end Ride The Lighting Ltd owed Farago Projects Ltd £1,869,167 (2022: £678,325).

Ride The Lighting Ltd

Ride The Lighting Ltd controls Farago Projects Ltd.

During the year Farago Projects Ltd paid £12,942 (2022: £3,000) VAT on behalf of Ride The Lighting Ltd. Ride The Lighting Ltd paid £47,961 (2022: £29,495) costs for Farago Projects Ltd. Farago Projects Ltd provided £1,200,000 (2022: £Nil) financial assistance to Ride the Lighting Ltd. At the year end Ride The Lighting Ltd owed Farago Projects Ltd £1,869,167 (2022: £678,325).

Farago Projects SASFarago Projects SAS is owned by Ride The Lighting Ltd, which controls Farago Projects Ltd.During the year the company paid for expenses of £97,712 (2022: £15,403) on behalf of Farago Projects SAS and received payment from Farago Projects SAS of £202,838 (2022: £10,436). During the year the company charged a management fee to Farago Projects SAS of £26,131 (2022: £23,242). Farago Projects SAS invoiced Farago Projects Ltd £5,042 (2022: £Nil). During the year Farago Projects SAS repaid its loan to Farago Projects Ltd of €100,000. At year end the company was owed £9,352 (2022: £202,031) from Farago Projects SAS and owed Farago Projects SAS £5,042 (2022: £Nil) for invoices received.

Farago Projects SAS

Farago Projects SAS is owned by Ride The Lighting Ltd, which controls Farago Projects Ltd.

During the year the company paid for expenses of £97,712 (2022: £15,403) on behalf of Farago Projects SAS and received payment from Farago Projects SAS of £202,838 (2022: £10,436). During the year the company charged a management fee to Farago Projects SAS of £26,131 (2022: £23,242). Farago Projects SAS invoiced Farago Projects Ltd £5,042 (2022: £Nil). During the year Farago Projects SAS repaid its loan to Farago Projects Ltd of €100,000. At year end the company was owed £9,352 (2022: £202,031) from Farago Projects SAS and owed Farago Projects SAS £5,042 (2022: £Nil) for invoices received.

Farago Projects Inc.Farago Projects Inc is owned by Ride The Lighting Ltd, which controls Farago Projects Ltd.During the year the company paid £560,529 for expenses (2022: £16,780) for Farago Projects Inc. and was repaid £525,182 (2022:£Nil). Farago Projects Ltd provided £88,350 (2022: £Nil) financial assistance to Farago Projects Inc. At year end the company was owed £140,477 (2022: £16,780) from Farago Projects Inc.

Farago Projects Inc.

Farago Projects Inc is owned by Ride The Lighting Ltd, which controls Farago Projects Ltd.

During the year the company paid £560,529 for expenses (2022: £16,780) for Farago Projects Inc. and was repaid £525,182 (2022:£Nil). Farago Projects Ltd provided £88,350 (2022: £Nil) financial assistance to Farago Projects Inc. At year end the company was owed £140,477 (2022: £16,780) from Farago Projects Inc.

12. Ultimate Controlling Party
The company's ultimate controlling party is Miss Sylvia Farago by virtue of her ownership of 100% of the issued share capital in the holding company, Ride The Lighting Ltd.
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