2023-04-012024-03-312024-03-31false07323339ABAKUS (REJZA) 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ABAKUS (REJZA) LIMITED

Registered Number
07323339
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

ABAKUS (REJZA) LIMITED
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

REJZA, Krzysztof Tadeusz
REJZA, Luiza

Registered Address

24 Shearwater Drive
Worsley
Manchester
M28 0AH

Registered Number

07323339 (England and Wales)
ABAKUS (REJZA) LIMITED
Balance Sheet as at
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets339,08568,725
39,08568,725
Current assets
Debtors436,055387,117
Cash at bank and on hand1,321,9411,401,536
1,757,9961,788,653
Creditors amounts falling due within one year4(87,606)(91,838)
Net current assets (liabilities)1,670,3901,696,815
Total assets less current liabilities1,709,4751,765,540
Net assets1,709,4751,765,540
Capital and reserves
Called up share capital1010
Profit and loss account1,709,4651,765,530
Shareholders' funds1,709,4751,765,540
The financial statements were approved and authorised for issue by the Board of Directors on 3 September 2024, and are signed on its behalf by:
REJZA, Krzysztof Tadeusz
Director
REJZA, Luiza
Director

Registered Company No. 07323339
ABAKUS (REJZA) LIMITED
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
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.
Revenue from sale of goods
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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
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.
Deferred tax
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year55
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 April 23272,236262,2815,832540,349
At 31 March 24272,236262,2815,832540,349
Depreciation and impairment
At 01 April 23255,968212,0213,635471,624
Charge for year5,96822,84183129,640
At 31 March 24261,936234,8624,466501,264
Net book value
At 31 March 2410,30027,4191,36639,085
At 31 March 2316,26850,2602,19768,725
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables80,33089,441
Bank borrowings and overdrafts667610
Taxation and social security3,458-
Accrued liabilities and deferred income3,1511,787
Total87,60691,838
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.