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REGISTERED NUMBER: 07299857 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 June 2023

for

Daniel Sprianu Limited

Daniel Sprianu Limited (Registered number: 07299857)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Daniel Sprianu Limited

Company Information
for the Year Ended 30 June 2023







DIRECTOR: Mr D Sprianu





REGISTERED OFFICE: 19 Cedars Close
Swindon
SN2 1JW





REGISTERED NUMBER: 07299857 (England and Wales)





ACCOUNTANTS: E Johnson & Associates
Chartered Certified Accountants
637 Green Lanes
London
N8 0RE

Daniel Sprianu Limited (Registered number: 07299857)

Balance Sheet
30 June 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,955 440

CURRENT ASSETS
Debtors 5 1,200 8,600
Cash at bank 2 4,693
1,202 13,293
CREDITORS
Amounts falling due within one year 6 10,192 4,095
NET CURRENT (LIABILITIES)/ASSETS (8,990 ) 9,198
TOTAL ASSETS LESS CURRENT
LIABILITIES

(6,035

)

9,638

CREDITORS
Amounts falling due after more than one
year

7

7,466

9,906
NET LIABILITIES (13,501 ) (268 )

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 9 (13,601 ) (368 )
SHAREHOLDERS' FUNDS (13,501 ) (268 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Daniel Sprianu Limited (Registered number: 07299857)

Balance Sheet - continued
30 June 2023


The 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.

The financial statements were approved by the director and authorised for issue on 29 March 2024 and were signed by:





Mr D Sprianu - Director


Daniel Sprianu Limited (Registered number: 07299857)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

Daniel Sprianu Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
The financial statement has been prepared on the going concern basis.This assumes that the company will continue in operational existence for the foreseeable future .
At the year end 30 June 2023 the company's liabilities exceeded its assets.The director of the company has assurance in place to support the company financially and does not intend to withdraw his support of the company in the next twelve month.
The director therefore deemed it appropriate for the financial statements to be prepared on the going concern basis.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 25% on reducing balance
Computer equipment - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

Daniel Sprianu Limited (Registered number: 07299857)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 July 2022 506 - 3,813 4,319
Additions - 3,500 - 3,500
At 30 June 2023 506 3,500 3,813 7,819
DEPRECIATION
At 1 July 2022 485 - 3,394 3,879
Charge for year 5 875 105 985
At 30 June 2023 490 875 3,499 4,864
NET BOOK VALUE
At 30 June 2023 16 2,625 314 2,955
At 30 June 2022 21 - 419 440

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade debtors 1,200 -
Other debtors - 8,600
1,200 8,600

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Bank loans and overdrafts 1,091 -
Trade creditors 3,242 1,115
Corporation tax - 1,562
Social security and other taxes 164 162
Wages control account 1,860 -
VAT 932 -
Directors' current accounts 1,571 74
Accrued expenses 1,332 1,182
10,192 4,095

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.6.23 30.6.22
£    £   
Bank loans - 1-2 years 2,441 282
Bank loans more 5 yr by instal 5,025 9,624
7,466 9,906

Daniel Sprianu Limited (Registered number: 07299857)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR - continued
30.6.23 30.6.22
£    £   
Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 5,025 9,624

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.23 30.6.22
value: £    £   
100 Ordinary £1 100 100

9. RESERVES
Retained
earnings
£   

At 1 July 2022 (368 )
Deficit for the year (13,233 )
At 30 June 2023 (13,601 )

10. RELATED PARTY DISCLOSURES

During the year, no dividend was paid to the director.

11. ULTIMATE CONTROLLING PARTY

The controlling party is Mr D Sprianu.

By virtue of being the sole director of the company and controls 100% of the ordinary share capital of the company.