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Registered Number: 09921385
England and Wales

 

 

 

IMRON LTD


Abridged Accounts
 


Period of accounts

Start date: 01 January 2023

End date: 31 December 2023
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 December 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
BELVER ACCOUNTING & BS LTD
31 December 2023



....................................................

BELVER ACCOUNTING & BS LTD

4 Preston Road

Brighton
BN1 4QF
30 June 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 27,677    36,663 
27,677    36,663 
Current assets      
Debtors: amounts falling due within one year 2    2 
Cash at bank and in hand 29    (2,695)
31    (2,693)
Creditors: amount falling due within one year (38,082)   (41,699)
Net current assets (38,051)   (44,392)
 
Total assets less current liabilities (10,374)   (7,729)
Net assets (10,374)   (7,729)
 

Capital and reserves
     
Called up share capital 1    1 
Profit and loss account (10,375)   (7,730)
Shareholders' funds (10,374)   (7,729)
 


For the year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 30 June 2024 and were signed by:


-------------------------------
DAVID ROBIN DOE
Director
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General Information
IMRON LTD is a private company, limited by shares, registered in England and Wales, registration number 09921385, registration address Hayward Queens Road, Lydd, Romney Marsh, TN29 9DF.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to
the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or
substantively enacted by the balance sheet date.
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance
sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that 
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference. 

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.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and machinery 10%.

2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Total
  £   £   £
At 01 January 2023 36,187    36,090    72,277 
Additions    
Disposals (32,440)     (32,440)
At 31 December 2023 3,747    36,090    39,837 
Depreciation
At 01 January 2023 24,104    11,510    35,614 
Charge for year 890      890 
On disposals (24,344)     (24,344)
At 31 December 2023 650    11,510    12,160 
Net book values
Closing balance as at 31 December 2023 3,097    24,580    27,677 
Opening balance as at 01 January 2023 12,083    24,580    36,663 


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