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REGISTERED NUMBER: 04728255 (England and Wales)















Unaudited Financial Statements

for the Year Ended 30 April 2024

for

Czech Everything Limited

Czech Everything Limited (Registered number: 04728255)






Contents of the Financial Statements
for the Year Ended 30 APRIL 2024




Page

Balance Sheet 1

Notes to the Financial Statements 3


Czech Everything Limited (Registered number: 04728255)

Balance Sheet
30 APRIL 2024

30.4.24 30.4.23
Notes £    £   
FIXED ASSETS
Tangible assets 4 - -

CURRENT ASSETS
Stocks 5 3,504 3,588
Debtors 6 83 475
Cash at bank 751 119
4,338 4,182
CREDITORS
Amounts falling due within one year 7 (1,958 ) (2,674 )
NET CURRENT ASSETS 2,380 1,508
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,380

1,508

CREDITORS
Amounts falling due after more than one
year

8

(295,129

)

(281,898

)
NET LIABILITIES (292,749 ) (280,390 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (292,849 ) (280,490 )
SHAREHOLDERS' FUNDS (292,749 ) (280,390 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Profit and loss account has not been delivered.

Czech Everything Limited (Registered number: 04728255)

Balance Sheet - continued
30 APRIL 2024



The financial statements were approved by the director and authorised for issue on 20 January 2025 and were signed by:





L Lewis - Director


Czech Everything Limited (Registered number: 04728255)

Notes to the Financial Statements
for the Year Ended 30 APRIL 2024

1. STATUTORY INFORMATION

Czech Everything Limited is a private company, limited by shares, registered in England and Wales, registration number 04728255. The registered office is Solar House - PF 915 High Road, North Finchley, London, England, N12 8QJ.

The presentation currency of the financial statements is pound sterling (£) and the level of rounding is the nearest £1.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Revenue recognition
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods
Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
- the Company has transferred the significant risks and rewards of ownership to the buyer;
- the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
- the amount of revenue can be measured reliably;
- it is probable that the Company will receive the consideration due under the transaction; and
- the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a straight line and reducing balance basis.

Depreciation is provided on the following basis:-

Computer equipment - 33% on cost

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Profit and loss account.

Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a FIFO basis.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

Financial instruments
The company has entered into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like other debtors,creditors and loans to related parties.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is fund, an impairment loss is recognised in the profit and loss.


Czech Everything Limited (Registered number: 04728255)

Notes to the Financial Statements - continued
for the Year Ended 30 APRIL 2024

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit & loss account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Debtors
Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Cash
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

Creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Going concern
The director considers it appropriate to prepare the Financial Statements on a going concern basis because of his continued support.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2023 - NIL).

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 May 2023
and 30 April 2024 5,745
DEPRECIATION
At 1 May 2023
and 30 April 2024 5,745
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

5. STOCKS
30.4.24 30.4.23
£    £   
Finished goods 3,504 3,588

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Trade debtors 16 409
Other debtors 67 66
83 475

Czech Everything Limited (Registered number: 04728255)

Notes to the Financial Statements - continued
for the Year Ended 30 APRIL 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 40 -
Trade creditors 78 1,159
Other creditors 1,840 1,515
1,958 2,674

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.4.24 30.4.23
£    £   
Other creditors 295,129 281,898