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Registered Number: 13522905


 

 

 

R&L INTERNATIONAL LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 August 2023

End date: 28 February 2024
Directors Lajos Kerekes
Lajos Kerekes
Lajosne Kerekes
Registered Number 13522905
Registered Office 66 STANLEY ROAD
BOOTLE ENGLAND
L20 2AB
Accountants J.L.Bookkeeping and Advice Services Ltd
Paddock Business Centre
2 Paddock Road
Skelmersdale
WN8 9PL
1
Director's report and financial statements
The directors present his/her/their annual report and the financial statements for the year ended 28 February 2024.
Principal activities
Principal activity of the company during the financial period was of ...
Directors
The directors who served the company throughout the period were as follows:
Lajos Kerekes
Lajos Kerekes
Lajosne Kerekes
Statement of directors' responsibilities
The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.
In preparing these financial statements, the directors are required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

This report was approved by the board and signed on its behalf by:


----------------------------------
Lajos Kerekes
Director

Date approved: 12 March 2024
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 28 February 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
J.L.Bookkeeping and Advice Services Ltd
28 February 2024



....................................................
J.L.Bookkeeping and Advice Services Ltd
Paddock Business Centre
2 Paddock Road
Skelmersdale
WN8 9PL
12 March 2024
3
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 41    41 
Tangible fixed assets 4   3,838 
41    3,879 
Current assets      
Debtors 5 2,096   
Cash at bank and in hand 271    17,205 
2,367    17,205 
Creditors: amount falling due within one year 6   (15,841)
Net current assets 2,367    1,364 
 
Total assets less current liabilities 2,408    5,243 
Creditors: amount falling due after more than one year 7 (19,145)   (11,875)
Net liabilities (16,737)   (6,632)
 

Capital and reserves
     
Profit and loss account (16,737)   (6,632)
Shareholder's funds (16,737)   (6,632)
 


For the period ended 28 February 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 12 March 2024 and were signed on its behalf by:


-------------------------------
Lajos Kerekes
Director
4
  Retained Earnings   Total
£ £
At 01 August 2022 2,234  2,234 
Profit for the period (8,866) (8,866)
Total comprehensive income for the period (8,866) (8,866)
Total investments by and distributions to owners
At 31 July 2023 (6,632) (6,632)
At 01 August 2023 (6,632) (6,632)
Profit for the period (10,105) (10,105)
Total comprehensive income for the period (10,105) (10,105)
Total investments by and distributions to owners
At 28 February 2024 (16,737) (16,737)
5
General Information
R&L INTERNATIONAL LTD is a private company, limited by shares, registered in , registration number 13522905, registration address 66 STANLEY ROAD, BOOTLE ENGLAND, L20 2AB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Software License
Software License is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the Software License of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
2.

Average number of employees

Average number of employees during the period was 2 (2023 : 0).
3.

Intangible fixed assets

Cost Software License   Total
  £   £
At 01 August 2023 41    41 
Additions  
Disposals  
At 28 February 2024 41    41 
Amortisation
At 01 August 2023  
Charge for period  
On disposals  
At 28 February 2024  
Net book values
At 28 February 2024 41    41 
At 31 July 2023 41    41 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Total
  £   £   £
At 01 August 2023 557    3,600    4,157 
Additions 3,030      3,030 
Disposals (3,587)   (3,600)   (7,187)
At 28 February 2024    
Depreciation
At 01 August 2023 74    245    319 
Charge for period 184    150    334 
On disposals (258)   (395)   (653)
At 28 February 2024    
Net book values
Closing balance as at 28 February 2024    
Opening balance as at 01 August 2023 483    3,355    3,838 

The net book value of Motor Vehicles includes £ 0 (2023 £3,355) in respect of assets leased under finance leases or hire purchase contracts.

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Directors' Current Accounts 2,096   
2,096   

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors  
Other Creditors   1 
Directors' Current Accounts   15,840 
  15,841 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loans & Overdrafts   9,375 
Directors' Loan Accounts 19,145    2,500 
19,145    11,875 

6