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Registered Number: 09724013
England and Wales

 

 

 

BARANOV ASSOCIATES LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 January 2024

End date: 31 December 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 5,095    4,880 
5,095    4,880 
Current assets      
Debtors: amounts falling due within one year 18,996    14,370 
Cash at bank and in hand 56,168    70,868 
75,164    85,238 
Creditors: amount falling due within one year (61,629)   (70,974)
Net current assets 13,535    14,264 
 
Total assets less current liabilities 18,630    19,144 
Net assets 18,630    19,144 
 

Capital and reserves
     
Called up share capital 4 100    100 
Profit and loss account 18,530    19,044 
Shareholders' funds 18,630    19,144 
 


For the year ended 31 December 2024 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 09 April 2025 and were signed on its behalf by:


-------------------------------
Christopher Baranov
Director
1
General Information
Baranov Associates Limited is a private company, limited by shares, registered in England and Wales, registration number 09724013, registration address 4 Academy Close, Kirkby Stephen, Cumbria, CA17 4JG. The trading address of the company is 4 Academy Close, Kirkby Stephen, Cumbria, CA17 4JG.

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.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
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.
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:
Fixtures and Fittings 25% Straight Line
Computer Equipment 33% Straight Line
2.

Average number of employees

Average number of employees during the year was 2 (2023 : 2).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 January 2024 1,856    12,447    14,303 
Additions   2,499    2,499 
Disposals   (1,034)   (1,034)
At 31 December 2024 1,856    13,912    15,768 
Depreciation
At 01 January 2024 724    7,667    8,391 
Charge for year 358    2,957    3,315 
On disposals   (1,033)   (1,033)
At 31 December 2024 1,082    9,591    10,673 
Net book values
Closing balance as at 31 December 2024 774    4,321    5,095 
Opening balance as at 01 January 2024 100    4,780    4,880 


4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Ordinary shares of £1.00 each 100    100 
100    100 

2