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Registered number: 9694573
Larren UK Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
ZA LTD
FMAAT AND FFA
Contents
Page
Accountants' Report 1
Balance Sheet 2—3
Statement of Changes in Equity 4
Notes to the Financial Statements 5—7
Page 1
Accountants' Report
Report of the Accountant to the director of Larren UK Limited
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 July 2023.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the Balance Sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give “a true and fair view”.
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
Signed
ZA Ltd
13/04/2024
ZA LTD
FMAAT AND FFA
Page 1
Page 2
Balance Sheet
Registered number: 9694573
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 18,338 18,080
18,338 18,080
CURRENT ASSETS
Stocks 5 55,841 26,584
Debtors 6 1,025 11,283
Cash at bank and in hand 25,217 10,149
82,083 48,016
Creditors: Amounts Falling Due Within One Year 7 (54,767 ) (12,561 )
NET CURRENT ASSETS (LIABILITIES) 27,316 35,455
TOTAL ASSETS LESS CURRENT LIABILITIES 45,654 53,535
Creditors: Amounts Falling Due After More Than One Year 8 (29,450 ) (39,594 )
NET ASSETS 16,204 13,941
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 16,104 13,841
SHAREHOLDERS' FUNDS 16,204 13,941
Page 2
Page 3
For the year ending 31 July 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 Rizgar Khidir
Director
13/04/2024
The notes on pages 5 to 7 form part of these financial statements.
Page 3
Page 4
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 1 August 2021 100 13,140 13,240
Profit for the year and total comprehensive income - 701 701
As at 31 July 2022 and 1 August 2022 100 13,841 13,941
Profit for the year and total comprehensive income - 2,263 2,263
As at 31 July 2023 100 16,104 16,204
Page 4
Page 5
Notes to the Financial Statements
1. General Information
Larren UK Limited is a private company, limited by shares, incorporated in England & Wales, registered number 9694573 . The registered office is 17 Ryecroft Crescent, London, EN5 3BP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. 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 15% on reducing balance
Motor Vehicles 15% on reducing balance
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.
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 year 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 1 1
1 1
Page 5
Page 6
4. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 August 2022 7,549 20,325 27,874
Additions 3,494 - 3,494
As at 31 July 2023 11,043 20,325 31,368
Depreciation
As at 1 August 2022 3,281 6,513 9,794
Provided during the period 1,164 2,072 3,236
As at 31 July 2023 4,445 8,585 13,030
Net Book Value
As at 31 July 2023 6,598 11,740 18,338
As at 1 August 2022 4,268 13,812 18,080
5. Stocks
2023 2022
£ £
Materials 55,841 26,584
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors - 9,567
Other debtors 1,025 1,716
1,025 11,283
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 39,712 5,935
Corporation tax - 534
Other taxes and social security 14,687 5,874
Accruals and deferred income 368 218
54,767 12,561
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 29,450 39,594
Page 6
Page 7
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 7