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Registered Number: 05005780


 

 

 

A & K ZAFIRI LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 February 2023

End date: 31 January 2024
Directors Mrs Kalitza Zafiri
Mr Antonakis Michael Zafiri
Registered Number 05005780
Registered Office 5 BELL STREET
LUTTERWORTH
LEICESTER
LE17 4DW
Accountants Marneros Marcus & Co Limited
First Floor, Hagley Court
40 Vicarage Road
Edgbaston, Birmingham
West Midlands
B15 3EZ
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 121,980    121,980 
Tangible fixed assets 4 11,458    11,764 
133,438    133,744 
Current assets      
Stocks 5 1,047    1,137 
Debtors 6 15,345    12,416 
Cash at bank and in hand 18,203    24,712 
34,595    38,265 
Creditors: amount falling due within one year 7 (25,877)   (41,423)
Net current assets 8,718    (3,158)
 
Total assets less current liabilities 142,156    130,586 
Net assets 142,156    130,586 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 142,056    130,486 
Shareholders' funds 142,156    130,586 
 


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

Directors' 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 directors acknowledge 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 financial statements were approved by the board of directors on 21 October 2024 and were signed on its behalf by:


-------------------------------
Mr Antonakis Michael Zafiri
Director
2
General Information
A & K ZAFIRI LIMITED is a private company, limited by shares, registered in , registration number 05005780, registration address 5 BELL STREET, LUTTERWORTH, LEICESTER, LE17 4DW.

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.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
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:
Fixtures and Fittings 10 % Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 6 (2023 : 6).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 February 2023 121,980    121,980 
Additions  
Disposals  
At 31 January 2024 121,980    121,980 
Net book values
At 31 January 2024 121,980    121,980 
At 31 January 2023 121,980    121,980 


4.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Improvements to property   Total
  £   £   £
At 01 February 2023 35,867    9,811    45,678 
Additions    
Disposals    
At 31 January 2024 35,867    9,811    45,678 
Depreciation
At 01 February 2023 33,914      33,914 
Charge for year 306      306 
On disposals    
At 31 January 2024 34,220      34,220 
Net book values
Closing balance as at 31 January 2024 1,647    9,811    11,458 
Opening balance as at 01 February 2023 1,953    9,811    11,764 


5.

Stocks

2024
£
  2023
£
Stocks 1,047    1,137 
1,047    1,137 

6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Prepayments & Accrued Income 951    713 
951    713 

6.

Debtors: amounts falling due after one year

2024
£
  2023
£
Directors Loan Accounts 14,394    11,703 
14,394    11,703 

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 6,180    7,809 
Corporation Tax 6,539    15,166 
PAYE & Social Security 650    6,821 
Accrued Expenses 3,520    3,145 
Other Creditors   22 
VAT 8,988    8,460 
25,877    41,423 

3