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Registration number: 14583847

Juliane Moraes Ltd

Unaudited Filleted Financial Statements

for the Period from 10 January 2023 to 31 January 2024

 

Juliane Moraes Ltd

Contents

Company Information

1

Balance Sheet

2

Notes to the Unaudited Financial Statements

3 to 5

 

Juliane Moraes Ltd

Company Information

Director

Ms Juliane Mateus Moraes Silva

Registered office

Office Officina Offices
1 College Yard
Winchester Avenue
London
NW6 7UA

Accountants

Loyal Accountancy Ltd
Suite 2.04
Oxford House
49 Oxford Road
London
N4 3EY

 

Juliane Moraes Ltd

(Registration number: 14583847)
Balance Sheet as at 31 January 2024

Note

2024
£

Fixed assets

 

Tangible assets

3

1,275

Current assets

 

Cash at bank and in hand

 

1,614

Creditors: Amounts falling due within one year

4

(2,556)

Net current liabilities

 

(942)

Net assets

 

333

Capital and reserves

 

Called up share capital

5

1

Retained earnings

332

Shareholders' funds

 

333

For the financial period ending 31 January 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 1 October 2024
 

.........................................
Ms Juliane Mateus Moraes Silva
Director

 

Juliane Moraes Ltd

Notes to the Unaudited Financial Statements for the Period from 10 January 2023 to 31 January 2024

1

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Furniture, fittings, tools ans equipment

15% reduce balance

 

Juliane Moraes Ltd

Notes to the Unaudited Financial Statements for the Period from 10 January 2023 to 31 January 2024

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

2

Staff numbers

The average number of persons employed by the company (including the director) during the period, was 0.

 

Juliane Moraes Ltd

Notes to the Unaudited Financial Statements for the Period from 10 January 2023 to 31 January 2024

3

Tangible assets

Other tangible assets
£

Total
£

Cost or valuation

Additions

1,500

1,500

At 31 January 2024

1,500

1,500

Depreciation

Charge for the period

225

225

At 31 January 2024

225

225

Carrying amount

At 31 January 2024

1,275

1,275

4

Creditors

Creditors: amounts falling due within one year

2024
£

Due within one year

Accruals and deferred income

550

Other creditors

2,006

2,556

5

Share capital

Allotted, called up and fully paid shares

2024

No.

£

Ordinary share of £1 each

1

1