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Company Registration No. 13097017 (England and Wales)
Dorates Ltd Filleted accounts for the year ended 31 December 2023
Dorates Ltd Filleted accounts Contents
Page
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Dorates Ltd Company Information for the year ended 31 December 2023
Directors
Mr Attila Kmecz Dr Dorsa Kmecz-Divsalar
Company Number
13097017 (England and Wales)
Registered Office
102 Jamie Marcus Way Oadby Leicester LE2 4WB United Kingdom
Accountants
YP Finance Hawthorne House 17A Hawthorne Drive Leicester Leicestershire LE5 6DL
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Dorates Ltd Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
51,313 
68,418 
Current assets
Debtors
- 
1,415 
Cash at bank and in hand
21,202 
8,518 
21,202 
9,933 
Creditors: amounts falling due within one year
(18,391)
(14,108)
Net current assets/(liabilities)
2,811 
(4,175)
Total assets less current liabilities
54,124 
64,243 
Creditors: amounts falling due after more than one year
(50,869)
(64,143)
Net assets
3,255 
100 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
3,155 
- 
Shareholders' funds
3,255 
100 
For the year ending 31 December 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 directors acknowledge their 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 of Directors and authorised for issue on 29 September 2024 and were signed on its behalf by
Dr Dorsa Kmecz-Divsalar Director Company Registration No. 13097017
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Dorates Ltd Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Dorates Ltd is a private company, limited by shares, registered in England and Wales, registration number 13097017. The registered office is 102 Jamie Marcus Way, Oadby, Leicester, LE2 4WB, United Kingdom.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
5 years straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Dorates Ltd Notes to the Accounts for the year ended 31 December 2023
4
Tangible fixed assets
Motor vehicles 
£ 
Cost or valuation
At cost 
At 1 January 2023
85,523 
At 31 December 2023
85,523 
Depreciation
At 1 January 2023
17,105 
Charge for the year
17,105 
At 31 December 2023
34,210 
Net book value
At 31 December 2023
51,313 
At 31 December 2022
68,418 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
- 
1,415 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
13,274 
13,274 
Taxes and social security
4,092 
- 
Accruals
1,025 
834 
18,391 
14,108 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
50,869 
64,143 
8
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
50 Ordinary shares A of £1 each
50 
50 
50 Ordinary shares B of £1 each
50 
50 
100 
100 
9
Average number of employees
During the year the average number of employees was 2 (2022: 2).
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