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Registered number: 08313468
Installations F&F Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2024
Tax and Advise Ltd
19 The Circle
Queen Elizabeth Street
London
SE1 2JE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08313468
30 April 2024 30 April 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 697 1,055
697 1,055
CURRENT ASSETS
Debtors 5 14,135 16,338
Cash at bank and in hand 39,752 43,950
53,887 60,288
Creditors: Amounts Falling Due Within One Year 6 (33,064 ) (16,804 )
NET CURRENT ASSETS (LIABILITIES) 20,823 43,484
TOTAL ASSETS LESS CURRENT LIABILITIES 21,520 44,539
NET ASSETS 21,520 44,539
CAPITAL AND RESERVES
Called up share capital 7 1,000 1,000
Profit and Loss Account 20,520 43,539
SHAREHOLDERS' FUNDS 21,520 44,539
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For the year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Manuel Ferrero Rosa
Director
07/10/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Installations F&F Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08313468 . The registered office is 19 The Circle, Queen Elizabeth Street, London, SE1 2JE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 20% SLM
Office Equipment 20% SLM
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
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4. Tangible Assets
Fixtures & Fittings Office Equipment Total
£ £ £
Cost
As at 1 May 2023 106 4,413 4,519
As at 30 April 2024 106 4,413 4,519
Depreciation
As at 1 May 2023 106 3,358 3,464
Provided during the period - 358 358
As at 30 April 2024 106 3,716 3,822
Net Book Value
As at 30 April 2024 - 697 697
As at 1 May 2023 - 1,055 1,055
5. Debtors
30 April 2024 30 April 2023
£ £
Due within one year
Trade debtors 2,640 9,795
Prepayments and accrued income 4,461 3,820
Director's Loan account 6,322 2,254
VAT 712 469
14,135 16,338
6. Creditors: Amounts Falling Due Within One Year
30 April 2024 30 April 2023
£ £
Trade creditors 2,595 502
Corporation tax 22,078 8,009
Net wages 3,799 4,589
CIS 1,436 -
PAYE 296 753
Pension Fund 2,860 2,951
33,064 16,804
7. Share Capital
30 April 2024 30 April 2023
£ £
Allotted, Called up and fully paid 1,000 1,000
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8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 May 2023 Amounts advanced Amounts repaid Amounts written off As at 30 April 2024
£ £ £ £ £
Mr Manuel Ferrero Rosa 2,254 4,068 - - 6,322
The above loan is unsecured, interest free and repayable on demand.
Dividends paid to directors
30 April 2024 30 April 2023
£ £
Mr Manuel Ferrero Rosa 91,433 11,500
9. Ultimate Controlling Party
The company's ultimate controlling party includes Mr Manuel Ferrero Rosa, Mr Etienne Echi Vaz and Mr Isaac Ferre Mañe  by virtue of his ownership of more than 25% but less than 50% of the issued share capital in the company.
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