Registered number
13423750
Neza Ltd
Filleted Accounts for the year ended
5 April 2024
Neza Ltd
Registered number: 13423750
Balance Sheet
as at 5 April 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 12,498 14,703
Current assets
Debtors 4 63,270 83,691
Cash at bank and in hand 1,033 9,591
64,303 93,282
Creditors: amounts falling due within one year 5 (14,871) (28,768)
Net current assets 49,432 64,514
Net assets 61,930 79,217
Capital and reserves
Called up share capital 1 1
Profit and loss account 61,929 79,216
Shareholder's funds 61,930 79,217
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
A Neza
Director
Approved by the board on 22 August 2024
Neza Ltd
Notes to the Accounts
for the year ended 5 April 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 15% reducing balance
Motor vehicles 15% reducing balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 6 April 2023 1,846 18,333 20,179
At 5 April 2024 1,846 18,333 20,179
Depreciation
At 6 April 2023 388 5,088 5,476
Charge for the year 219 1,986 2,205
At 5 April 2024 607 7,074 7,681
Net book value
At 5 April 2024 1,239 11,259 12,498
At 5 April 2023 1,458 13,245 14,703
4 Debtors 2024 2023
£ £
Other loans 4,187 -
Directors loan 39,579 55,369
Other debtors 19,504 28,322
63,270 83,691
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 992 2,622
Taxation and social security costs 6,057 18,324
Other creditors 7,822 7,822
14,871 28,768
6 Transactions with director
As at 5 April 2024, the director A Neza owed the company £39,579.

This loan was repaid in full on 6 April 2024.
7 Related party transactions
A&A Coffee Shop Ltd, a company which Avdyl Neza, the director, holds 50% of the shares, owes Neza Ltd £4,187 as of 5 April 2024 on an interest free basis.
8 Controlling party
The controlling party is the director and 100% shareholder A Neza.
9 Other information
Neza Ltd is a private company limited by shares and incorporated in England. Its registered office is:
239a Eastern Avenue
Ilford
Essex
IG4 5AS
Neza Ltd 13423750 false 2023-04-06 2024-04-05 2024-04-05 VT Final Accounts April 2022 A Neza No description of principal activity 13423750 2022-04-06 2023-04-05 13423750 core:WithinOneYear 2023-04-05 13423750 core:ShareCapital 2023-04-05 13423750 core:RetainedEarningsAccumulatedLosses 2023-04-05 13423750 2023-04-06 2024-04-05 13423750 bus:PrivateLimitedCompanyLtd 2023-04-06 2024-04-05 13423750 bus:AuditExempt-NoAccountantsReport 2023-04-06 2024-04-05 13423750 bus:Director40 2023-04-06 2024-04-05 13423750 1 2023-04-06 2024-04-05 13423750 2 2023-04-06 2024-04-05 13423750 core:PlantMachinery 2023-04-06 2024-04-05 13423750 core:Vehicles 2023-04-06 2024-04-05 13423750 countries:England 2023-04-06 2024-04-05 13423750 bus:FRS102 2023-04-06 2024-04-05 13423750 bus:FullAccounts 2023-04-06 2024-04-05 13423750 2024-04-05 13423750 core:WithinOneYear 2024-04-05 13423750 core:ShareCapital 2024-04-05 13423750 core:RetainedEarningsAccumulatedLosses 2024-04-05 13423750 core:PlantMachinery 2024-04-05 13423750 core:Vehicles 2024-04-05 13423750 2023-04-05 13423750 core:PlantMachinery 2023-04-05 13423750 core:Vehicles 2023-04-05 iso4217:GBP xbrli:pure