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Registered number: 05446311
Zagros Nomadic Carpets & Rugs Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2023
Anderson Ross Accounting & Tax Ltd
G-05 Davenport House
16 Pepper Street
London
E14 9RP
Unaudited Financial Statements
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountants' Report
Report to the director on the preparation of the unaudited statutory accounts of Zagros Nomadic Carpets & Rugs Ltd for the year ended 31 March 2023
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Zagros Nomadic Carpets & Rugs Ltd which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Zagros Nomadic Carpets & Rugs Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Zagros Nomadic Carpets & Rugs Ltd and state those matters that we have agreed to state to the director of Zagros Nomadic Carpets & Rugs Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Zagros Nomadic Carpets & Rugs Ltd and its director as a body for our work or for this report.
It is your duty to ensure that Zagros Nomadic Carpets & Rugs Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Zagros Nomadic Carpets & Rugs Ltd . You consider that Zagros Nomadic Carpets & Rugs Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Zagros Nomadic Carpets & Rugs Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
Anderson Ross Accounting & Tax Ltd
2 January 2024
Anderson Ross Accounting & Tax Ltd
G-05 Davenport House
16 Pepper Street
London
E14 9RP
Page 1
Page 2
Balance Sheet
Registered number: 05446311
2023 2022
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Stocks 5 32,344 44,834
Debtors 6 4,058 1,993
Cash at bank and in hand 13,976 2,350
50,378 49,177
Creditors: Amounts Falling Due Within One Year 7 (22,022 ) (22,915 )
NET CURRENT ASSETS (LIABILITIES) 28,356 26,262
TOTAL ASSETS LESS CURRENT LIABILITIES 28,356 26,262
Creditors: Amounts Falling Due After More Than One Year 8 (19,220 ) (17,032 )
NET ASSETS 9,136 9,230
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account 9,135 9,229
SHAREHOLDERS' FUNDS 9,136 9,230
Page 2
Page 3
For the year ending 31 March 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 Profit and Loss Account.
On behalf of the board
Mr Mehdi Hessabi
Director
2 January 2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Zagros Nomadic Carpets & Rugs Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05446311 . The registered office is G-05 Davenport House, 16 Pepper Street, London, , E14 9RP.
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.
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 over 5 years
Fixtures & Fittings over 5 years
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 1
1 1
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4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2022 2,644
As at 31 March 2023 2,644
Depreciation
As at 1 April 2022 2,644
As at 31 March 2023 2,644
Net Book Value
As at 31 March 2023 -
As at 1 April 2022 -
5. Stocks
2023 2022
£ £
Finished goods 32,344 44,834
32,344 44,834
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 4,058 1,993
4,058 1,993
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 20,679 20,680
Corporation tax - 1,092
VAT 868 573
Other creditors 475 570
22,022 22,915
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Page 6
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Directors loan account 19,220 17,032
19,220 17,032
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
10. Related Party Transactions
Included in creditors falling due after more than one year is an amount of £19,220 (2022: £17,032) payable to the director. The loan is interest free.
Page 6