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COMPANY REGISTRATION NUMBER: 06452459
INJURIA LIMITED
FILLETED UNAUDITED FINANCIAL STATEMENTS
31 December 2023
INJURIA LIMITED
FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2023
Contents
Pages
Balance sheet 1
Notes to the financial statements 2 to 5
INJURIA LIMITED
BALANCE SHEET
31 December 2023
2023
2022
Note
£
£
Fixed assets
Tangible assets
5
33,781
544
Current assets
Debtors
6
2,363
2,264
Cash at bank and in hand
62,516
57,059
------------
------------
64,879
59,323
Creditors: amounts falling due within one year
7
( 9,609)
( 13,841)
------------
------------
Net current assets
55,270
45,482
------------
------------
Total assets less current liabilities
89,051
46,026
Creditors: amounts falling due after more than one year
8
( 40,558)
------------
------------
Net assets
48,493
46,026
------------
------------
Capital and reserves
Called up share capital
10
1,000
1,000
Profit and loss account
47,493
45,026
------------
------------
Shareholders funds
48,493
46,026
------------
------------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 9 May 2024 , and are signed on behalf of the board by:
Mr G C Hannah
Director
Company registration number: 06452459
INJURIA LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 DECEMBER 2023
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 35 Westgate, Huddersfield, West Yorkshire, HD1 1PA.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Office equipment
-
25% reducing balance
Motor vehicles
-
25% reducing balance
Computer equipment
-
33% straight line
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the balance sheet as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2022: ( 1 )).
5. Tangible assets
Office equipment
Motor vehicles
Computer equipment
Total
£
£
£
£
Cost
At 1 January 2023
1,056
490
1,546
Additions
44,606
44,606
------------
------------
------------
------------
At 31 December 2023
1,056
44,606
490
46,152
------------
------------
------------
------------
Depreciation
At 1 January 2023
839
163
1,002
Charge for the year
54
11,152
163
11,369
------------
------------
------------
------------
At 31 December 2023
893
11,152
326
12,371
------------
------------
------------
------------
Carrying amount
At 31 December 2023
163
33,454
164
33,781
------------
------------
------------
------------
At 31 December 2022
217
327
544
------------
------------
------------
------------
6. Debtors
2023
2022
£
£
Trade debtors
158
Prepayments and accrued income
1,000
Corporation tax repayable
1,531
Directors loan account
590
Other debtors
674
674
------------
------------
2,363
2,264
------------
------------
7. Creditors: amounts falling due within one year
2023
2022
£
£
Corporation tax
10,560
Social security and other taxes
4,785
3,281
Obligations under finance leases and hire purchase contracts
2,687
Director loan accounts
2,137
------------
------------
9,609
13,841
------------
------------
8. Creditors: amounts falling due after more than one year
2023
2022
£
£
Obligations under finance leases and hire purchase contracts
40,558
------------
------------
9. Secured liabilities
2023
2022
£
£
Aggregate amount of secured liabilities
43,245
------------
------------
10. Called up share capital
Issued, called up and fully paid
2023
2022
No.
£
No.
£
Ordinary shares of £ 1 each
1,000
1,000
1,000
1,000
------------
------------
------------
------------
11. Directors' advances, credits and guarantees
Included in debtors as at 31 December 2022 was a loan to the directors amounting to £590. This was repaid during the year to 31 December 2023: £ Amount outstanding at end of the year - in credit 2,137 Amount outstanding at beginning of the year (590) Maximum outstanding during the year (590)
12. Related party transactions
The company is controlled by the directors.