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Registered number: 12319559
EGNATIA RETAIL LTD
Unaudited ABRIDGED Financial Statements
For the Period 1 December 2022 to 30 September 2023
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 12319559
30 September 2023 30 November 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 6,980 8,762
6,980 8,762
CURRENT ASSETS
Stocks 3,267 2,900
Debtors 5,710 2,036
Cash at bank and in hand 1,197 6,737
10,174 11,673
Creditors: Amounts Falling Due Within One Year (8,172 ) (8,392 )
NET CURRENT ASSETS (LIABILITIES) 2,002 3,281
TOTAL ASSETS LESS CURRENT LIABILITIES 8,982 12,043
NET ASSETS 8,982 12,043
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 8,882 11,943
SHAREHOLDERS' FUNDS 8,982 12,043
Page 1
Page 2
For the period ending 30 September 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 30 September 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Antonio Puteo
Director
29/07/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
EGNATIA RETAIL LTD is a private company, limited by shares, incorporated in England & Wales, registered number 12319559 . The registered office is Moss End Garden Village, Maidenhead Road, Warfield, Bracknell, Berkshire, RG42 6EJ.
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 bases:
Fixtures & Fittings 20% SL
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. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 4 (2022: 1)
4 1
4. Tangible Assets
Total
£
Cost
As at 1 December 2022 8,910
As at 30 September 2023 8,910
Depreciation
As at 1 December 2022 148
Provided during the period 1,782
As at 30 September 2023 1,930
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 September 2023 6,980
As at 1 December 2022 8,762
5. Share Capital
30 September 2023 30 November 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4