Company Registration No. 11914420 (England and Wales)
Rus/Fr.Ca/De Limited
Unaudited accounts
for the year ended 31 March 2024
Rus/Fr.Ca/De Limited
Unaudited accounts
Contents
Rus/Fr.Ca/De Limited
Company Information
for the year ended 31 March 2024
Directors
Zarina Bekerova
Alexandra Vincent
Company Number
11914420 (England and Wales)
Registered Office
Unit 03
718 -722 Seven Sisters Road
London
Middlesex
N15 5NH
United Kingdom
Accountants
Solid Ltd
Eagle House
163 City Road
London
EC1V 1NR
Rus/Fr.Ca/De Limited
Statement of financial position
as at 31 March 2024
Cash at bank and in hand
746
227
Creditors: amounts falling due within one year
(101,399)
(44,881)
Net current liabilities
(22,051)
(4,245)
Net liabilities
(21,332)
(3,781)
Called up share capital
3
3
Profit and loss account
(21,335)
(3,784)
Shareholders' funds
(21,332)
(3,781)
For the year ending 31 March 2024 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 8 November 2024 and were signed on its behalf by
Zarina Bekerova
Director
Company Registration No. 11914420
Rus/Fr.Ca/De Limited
Notes to the Accounts
for the year ended 31 March 2024
Rus/Fr.Ca/De Limited is a private company, limited by shares, registered in England and Wales, registration number 11914420. The registered office is Unit 03, 718 -722 Seven Sisters Road, London, Middlesex, N15 5NH, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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:
Plant & machinery
Straight line over 4 years
Stocks have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
The Directors consider the use of the going concern basis of accounting appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern.
Rus/Fr.Ca/De Limited
Notes to the Accounts
for the year ended 31 March 2024
Cash and cash equivalents
Cash and cash equivalents are basic financial instruments and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.
The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.
Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
4
Tangible fixed assets
Plant & machinery
Amounts falling due within one year
Trade debtors
27,900
33,550
Accrued income and prepayments
962
960
6
Creditors: amounts falling due within one year
2024
2023
Trade creditors
8,400
7,667
Taxes and social security
656
-
Other creditors
6,330
3,024
Loans from directors
7,548
4,530
Deferred income
78,465
29,660
Rus/Fr.Ca/De Limited
Notes to the Accounts
for the year ended 31 March 2024
Allotted, called up and fully paid:
3 Ordinary shares of £1 each
3
3
8
Average number of employees
During the year the average number of employees was 2 (2023: 2).