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Company Registration No. 11656712 (England and Wales)
VALENTIN MUNTEANU LTD Unaudited accounts for the year ended 30 November 2023
VALENTIN MUNTEANU LTD Unaudited accounts Contents
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VALENTIN MUNTEANU LTD Company Information for the year ended 30 November 2023
Director
Valentin-Radu Munteanu
Company Number
11656712 (England and Wales)
Registered Office
11 Tetbury Close Little Stoke Bristol BS34 6SD
Accountants
APROTAX Limited 14 Fogarty Park Road Bristol BS15 8FR
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VALENTIN MUNTEANU LTD Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
165,569 
87,894 
Current assets
Debtors
18,668 
500 
Cash at bank and in hand
36,544 
72,920 
55,212 
73,420 
Creditors: amounts falling due within one year
(31,203)
(40,181)
Net current assets
24,009 
33,239 
Total assets less current liabilities
189,578 
121,133 
Creditors: amounts falling due after more than one year
(88,283)
(37,733)
Net assets
101,295 
83,400 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
101,294 
83,399 
Shareholders' funds
101,295 
83,400 
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 1 August 2024 and were signed on its behalf by
Valentin-Radu Munteanu Director Company Registration No. 11656712
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VALENTIN MUNTEANU LTD Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
VALENTIN MUNTEANU LTD is a private company, limited by shares, registered in England and Wales, registration number 11656712. The registered office is 11 Tetbury Close, Little Stoke, Bristol, BS34 6SD.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 30 November 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 December 2021. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 December 2022
17,950 
92,595 
2,050 
112,595 
Additions
3,550 
91,150 
- 
94,700 
At 30 November 2023
21,500 
183,745 
2,050 
207,295 
Depreciation
At 1 December 2022
1,942 
21,968 
791 
24,701 
Charge for the year
5,746 
19,635 
644 
26,025 
On disposals
- 
(9,000)
- 
(9,000)
At 30 November 2023
7,688 
32,603 
1,435 
41,726 
Net book value
At 30 November 2023
13,812 
151,142 
615 
165,569 
At 30 November 2022
16,008 
70,627 
1,259 
87,894 
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VALENTIN MUNTEANU LTD Notes to the Accounts for the year ended 30 November 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
18,168 
- 
Other debtors
500 
500 
18,668 
500 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
17,190 
6,124 
Trade creditors
12,236 
315 
Taxes and social security
4,049 
2,367 
Loans from directors
(2,272)
21,378 
Accruals
- 
9,997 
31,203 
40,181 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
5,000 
7,000 
Obligations under finance leases and hire purchase contracts
83,283 
30,733 
88,283 
37,733 
8
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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