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Registered number: 08595688
Facturama Limited
Unaudited Financial Statements
For the Period 1 January 2022 to 31 December 2023
TaxAssist Accountants
16 Blatchington Road
Hove
East Sussex
BN3 3YN
Unaudited Financial Statements
Contents
Page
Statement of Financial Position 1—2
Notes to the Financial Statements 3—4
Page 1
Statement of Financial Position
Registered number: 08595688
31 December 2023 31 December 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 101 159
101 159
CURRENT ASSETS
Debtors 5 6,625 15,624
Cash at bank and in hand 662 -
7,287 15,624
Creditors: Amounts Falling Due Within One Year 6 (6,345 ) (17,175 )
NET CURRENT ASSETS (LIABILITIES) 942 (1,551 )
TOTAL ASSETS LESS CURRENT LIABILITIES 1,043 (1,392 )
NET ASSETS/(LIABILITIES) 1,043 (1,392 )
CAPITAL AND RESERVES
Called up share capital 7 50 50
Income Statement 993 (1,442 )
SHAREHOLDERS' FUNDS 1,043 (1,392)
Page 1
Page 2
For the period ending 31 December 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 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.
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
Mr Julio Alonso Valerio
Director
22/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Facturama Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08595688 . The registered office is 16 Blatchington Road, Hove, BN3 3YN.
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. 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:
Plant & Machinery 25% Reducing Balance Method
2.4. 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 years 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was:
31 December 2023 31 December 2021
Office and administration 1 1
1 1
Page 3
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 January 2022 439
As at 31 December 2023 439
Depreciation
As at 1 January 2022 312
Provided during the period 26
As at 31 December 2023 338
Net Book Value
As at 31 December 2023 101
As at 1 January 2022 127
5. Debtors
31 December 2023 31 December 2021
£ £
Due within one year
Director's loan account 6,625 15,624
6,625 15,624
6. Creditors: Amounts Falling Due Within One Year
31 December 2023 31 December 2021
£ £
Bank loans and overdrafts - 14,957
Corporation tax 5,554 1,427
Accruals and deferred income 791 791
6,345 17,175
7. Share Capital
31 December 2023 31 December 2021
£ £
Allotted, Called up and fully paid 50 50
Page 4