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Registered number: 13674799
David Farago Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2023
Ten Forward Accounting Ltd
Chartered Certified Accountants
1 Mountview Court
310 Friern Barnet Lane
London
N20 0LD
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 13674799
31 October 2023 31 October 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,493 -
6,493 -
CURRENT ASSETS
Debtors 5 7,240 15,225
Cash at bank and in hand 995 158
8,235 15,383
Creditors: Amounts Falling Due Within One Year 6 (11,161 ) (14,917 )
NET CURRENT ASSETS (LIABILITIES) (2,926 ) 466
TOTAL ASSETS LESS CURRENT LIABILITIES 3,567 466
NET ASSETS 3,567 466
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 3,467 366
SHAREHOLDERS' FUNDS 3,567 466
For the year ending 31 October 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 David Farago
Director
12 February 2024
The notes on pages 2 to 3 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
David Farago Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13674799 . The registered office is 1 Mountview Court , 310 Friern Barnet Lane , London , N20 0LD.
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 basis:
Computer Equipment 25% Straight Line Basis
2.4. 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.
2.5. 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 year was: 1 (2022: 1)
1 1
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4. Tangible Assets
Computer Equipment
£
Cost
As at 1 November 2022 -
Additions 6,660
As at 31 October 2023 6,660
Depreciation
As at 1 November 2022 -
Provided during the period 167
As at 31 October 2023 167
Net Book Value
As at 31 October 2023 6,493
As at 1 November 2022 -
5. Debtors
31 October 2023 31 October 2022
£ £
Due within one year
Trade debtors 7,240 10,088
Prepayments and accrued income - 4,697
Director's loan account - 440
7,240 15,225
6. Creditors: Amounts Falling Due Within One Year
31 October 2023 31 October 2022
£ £
Corporation tax 6,778 10,583
VAT 4,347 4,334
Director's loan account 36 -
11,161 14,917
7. Share Capital
31 October 2023 31 October 2022
Allotted, called up and fully paid £ £
100 Ordinary A shares of £ 1.00 each 100 100
8. Ultimate Controlling Party
The company's ultimate controlling party is Mr David Farago by virtue of his ownership of 100% of the issued share capital in the company.
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