Registered number
03026528
Yeshivah L'Zeirim Manchester Ltd
Filleted Accounts
31 August 2023
Yeshivah L'Zeirim Manchester Ltd
Registered number: 03026528
Balance Sheet
as at 31 August 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 10,065 12,280
Current assets
Debtors 4 2,623 -
Cash at bank and in hand 11,867 27,449
14,490 27,449
Creditors: amounts falling due within one year 5 (32,871) (39,639)
Net current liabilities (18,381) (12,190)
Net (liabilities)/assets (8,316) 90
Capital and reserves
Called up share capital 20 20
Profit and loss account (8,336) 70
Shareholders' funds (8,316) 90
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
P R Kaye
Director
Approved by the board on 22 August 2024
Yeshivah L'Zeirim Manchester Ltd
Notes to the Accounts
for the year ended 31 August 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 11 11
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 September 2022 43,559
Additions 241
At 31 August 2023 43,800
Depreciation
At 1 September 2022 31,279
Charge for the year 2,456
At 31 August 2023 33,735
Net book value
At 31 August 2023 10,065
At 31 August 2022 12,280
4 Debtors 2023 2022
£ £
Other debtors 2,623 -
5 Creditors: amounts falling due within one year 2023 2022
£ £
Amounts owed to group undertakings and undertakings in which the company has a participating interest 31,183 31,183
Other creditors 1,688 8,456
32,871 39,639
6 Other information
Yeshivah L'Zeirim Manchester Ltd is a private company limited by shares and incorporated in England. Its registered office is:
c/o B Olsberg
Room 9 Enterprise House
3 Middleton Rd
Manchester
M8 5DT
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