Caseware UK (AP4) 2023.0.135 2023.0.135 2024-02-292024-02-291falseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.2023-03-01falseNo description of principal activity1falsetrue 13195982 2023-03-01 2024-02-29 13195982 2022-03-01 2023-02-28 13195982 2024-02-29 13195982 2023-02-28 13195982 c:Director1 2023-03-01 2024-02-29 13195982 d:CurrentFinancialInstruments 2024-02-29 13195982 d:CurrentFinancialInstruments 2023-02-28 13195982 d:CurrentFinancialInstruments d:WithinOneYear 2024-02-29 13195982 d:CurrentFinancialInstruments d:WithinOneYear 2023-02-28 13195982 d:ShareCapital 2024-02-29 13195982 d:ShareCapital 2023-02-28 13195982 d:RetainedEarningsAccumulatedLosses 2024-02-29 13195982 d:RetainedEarningsAccumulatedLosses 2023-02-28 13195982 c:OrdinaryShareClass1 2023-03-01 2024-02-29 13195982 c:OrdinaryShareClass1 2024-02-29 13195982 c:OrdinaryShareClass1 2023-02-28 13195982 c:FRS102 2023-03-01 2024-02-29 13195982 c:AuditExempt-NoAccountantsReport 2023-03-01 2024-02-29 13195982 c:FullAccounts 2023-03-01 2024-02-29 13195982 c:PrivateLimitedCompanyLtd 2023-03-01 2024-02-29 13195982 e:PoundSterling 2023-03-01 2024-02-29 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 13195982














TABAYER LIMITED
UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED  29 FEBRUARY 2024

 
TABAYER LIMITED
 

CONTENTS



Page
Statement of Financial Position
 
1
Notes to the Financial Statements
 
2 - 4


 
TABAYER LIMITED
REGISTERED NUMBER:13195982

STATEMENT OF FINANCIAL POSITION
AS AT 29 FEBRUARY 2024

29 February
28 February
2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
26,304
4,949

  
26,304
4,949

Current liabilities
  

Creditors: amounts falling due within one year
 5 
(305,848)
(267,093)

  

Net liabilities
  
(279,544)
(262,144)


Capital and reserves
  

Called up share capital 
 6 
100
100

Profit and loss account
  
(279,644)
(262,244)

  
(279,544)
(262,144)


The Directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The Directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 29 November 2024.




N Tokhtabayeva
Director

The notes on pages 2 to 4 form part of these financial statements.

Page 1

 
TABAYER LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

1.


General information

Tabayer Limited is a limited liability company registered in England and Wales. Its registered office address is at Fladgate LLP, 16 Great Queen Street, London, WC2B 5DG.
The principal activity of the Company during the year was that of selling jewellery.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

The Company at the balance sheet date has net current liabilities and net liabilities. The Director has obtained assurance from the shareholders that funds will be made available to the Company so that it will be able to carry on trading and meet its financial obligations as and when they fall due for at least twelve months from the date the accounts are approved. The accounts have been prepared under going concern on this basis.

 
2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

 
2.4

Turnover

Turnover comprises revenue recognised by the company in respect of goods supplied during the year, exclusive of Value Added Tax and trade discounts. 
Turnover is recognised when goods are dispatched. 
Managment fee income is recognised when the services are rendered.

Page 2

 
TABAYER LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

2.Accounting policies (continued)

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

 
2.6

Basic financial instruments

The Company only enters into transactions that result in basic financial instruments such as trade and other debtors, trade and other creditors, cash at bank and in hand, loans to/from related parties.
Trade debtors, other debtors and loans to related parties are recognised initially at the transaction price less attributable transaction costs. Trade creditors, other creditors and loans from related parties are recognised initially at transaction price plus attributable transaction costs. Subsequently they are measured at amortised cost using the effective interest method, less any impairment losses in the case of trade and other debtors, and loans to related parties.
Cash and cash equivalents comprise cash balances and call deposits. 


3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2023 - 1).


4.


Debtors

29 February
28 February
2024
2023
£
£


Trade debtors
9,080
-

Other debtors
14,349
4,949

Prepayments and accrued income
2,875
-

26,304
4,949


Page 3

 
TABAYER LIMITED
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29 FEBRUARY 2024

5.


Creditors: Amounts falling due within one year

29 February
28 February
2024
2023
£
£

Trade creditors
38,128
208

Amounts owed to group undertakings
264,923
259,539

Other creditors
2,797
2,796

Accruals and deferred income
-
4,550

305,848
267,093



6.


Share capital

29 February
28 February
2024
2023
£
£
Allotted, called up and fully paid



100 (2023 - 100) Ordinary shares of £1 each
100
100




 
Page 4