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Registered Number: 05631636
England and Wales

 

 

 

OZRAN LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 December 2022

End date: 30 November 2023
Directors Rajesh Shet
Seema Mishra
Registered Number 05631636
Registered Office Newlands Perivale Lane
Perivale Greenford
UB6 8TW
Accountants 3E'S Accountants Limited
231 Kenton Road
Harrow
Middlesex
England
HA3 0HD
Secretary Seema Mishra
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 12,022    4,303 
12,022    4,303 
Current assets      
Debtors 4 78,171   
Cash at bank and in hand 528,498    499,475 
606,669    499,475 
Creditors: amount falling due within one year 5 (225,749)   (125,632)
Net current assets 380,920    373,843 
 
Total assets less current liabilities 392,942    378,146 
Provisions for liabilities 6 (2,289)   (818)
Net assets 390,653    377,328 
 

Capital and reserves
     
Called up share capital 10    10 
Profit and loss account 390,643    377,318 
Shareholders' funds 390,653    377,328 
 


For the year ended 30 November 2023 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 18 November 2024 and were signed on its behalf by:


-------------------------------
Rajesh Shet
Director
2
General Information
Ozran Limited is a private company, limited by shares, registered in England and Wales, registration number 05631636, registration address Newlands Perivale Lane, Perivale Greenford, UB6 8TW.

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.
Foreign currencies
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement.
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
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
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:
Computer Equipment 33.33% Straight Line
Motor Vehicles 25% Reducing Balance
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 2).
3.

Tangible fixed assets

Cost or valuation Motor Vehicles   Computer Equipment   Total
  £   £   £
At 01 December 2022   9,196    9,196 
Additions 11,773      11,773 
Disposals    
At 30 November 2023 11,773    9,196    20,969 
Depreciation
At 01 December 2022   4,893    4,893 
Charge for year 1,717    2,337    4,054 
On disposals    
At 30 November 2023 1,717    7,230    8,947 
Net book values
Closing balance as at 30 November 2023 10,056    1,966    12,022 
Opening balance as at 01 December 2022   4,303    4,303 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 36,000   
Other Debtors 42,171   
78,171   

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 115,404    12,735 
Taxation and Social Security 31,519    14,983 
Other Creditors 78,826    97,914 
225,749    125,632 

6.

Provisions for liabilities

2023
£
  2022
£
Deferred Tax 2,289    818 
2,289    818 

3