Acorah Software Products - Accounts Production 15.0.400 false true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 05262619 Mr Filip Navratil true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05262619 2022-10-31 05262619 2023-10-31 05262619 2022-11-01 2023-10-31 05262619 frs-core:CurrentFinancialInstruments 2023-10-31 05262619 frs-core:ShareCapital 2023-10-31 05262619 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 05262619 frs-bus:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 05262619 frs-bus:FilletedAccounts 2022-11-01 2023-10-31 05262619 frs-bus:SmallEntities 2022-11-01 2023-10-31 05262619 frs-bus:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 05262619 frs-bus:SmallCompaniesRegimeForAccounts 2022-11-01 2023-10-31 05262619 frs-bus:OrdinaryShareClass1 2022-11-01 2023-10-31 05262619 frs-bus:OrdinaryShareClass1 2023-10-31 05262619 1 2022-11-01 2023-10-31 05262619 frs-bus:Director1 2022-11-01 2023-10-31 05262619 frs-countries:EnglandWales 2022-11-01 2023-10-31 05262619 2021-10-31 05262619 2022-10-31 05262619 2021-11-01 2022-10-31 05262619 frs-core:CurrentFinancialInstruments 2022-10-31 05262619 frs-core:ShareCapital 2022-10-31 05262619 frs-core:RetainedEarningsAccumulatedLosses 2022-10-31 05262619 frs-bus:OrdinaryShareClass1 2021-11-01 2022-10-31
Registered number: 05262619
Metrobon Limited
Unaudited Financial Statements
For The Year Ended 31 October 2023
Adbell International Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 05262619
2023 2022
Notes
FIXED ASSETS
Investments - 146
- 146
CURRENT ASSETS
Debtors 4 127,404 127,509
Cash at bank and in hand 714 -
128,118 127,509
Creditors: Amounts Falling Due Within One Year 5 (6,345 ) (2,773 )
NET CURRENT ASSETS (LIABILITIES) 121,773 124,736
TOTAL ASSETS LESS CURRENT LIABILITIES 121,773 124,882
NET ASSETS 121,773 124,882
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account 121,772 124,881
SHAREHOLDERS' FUNDS 121,773 124,882
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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 Filip Navratil
Director
30/07/2024
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Metrobon Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05262619 . The registered office is Birchin Court, 20 Birchin Lane, London, EC3V 9DJ.
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. 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.
2.3. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into Euro at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into Euro at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.4. 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.
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 assets reflect 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: 1 (2022: 1)
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4. Debtors
2023 2022
Due within one year
Prepayments and accrued income 220 230
Other debtors 127,175 -
VAT 8 -
Called up share capital not paid 1 1
Amounts owed by other participating interests - 127,278
127,404 127,509
5. Creditors: Amounts Falling Due Within One Year
2023 2022
Trade creditors 196 1,608
Other creditors 5,003 -
Accruals and deferred income 1,146 1,165
6,345 2,773
6. Share Capital
2023 2022
Allotted, called up but not fully paid
1 Ordinary Shares of £ 1.00 each 1 1
7. Ultimate Controlling Party
The company's ultimate controlling party is Mr Filip Navratil.
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