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Registered number: 09829131
DRAGUTRANS LTD
Unaudited Financial Statements
For The Year Ended 30 September 2024
OXON ACCOUNTANCY
28 THE QUADRANT
THE SCIENCE CENTRE
Abingdon
Oxfordshire
OX14 3YS
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09829131
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 16,682 20,644
16,682 20,644
CURRENT ASSETS
Cash at bank and in hand 7,533 7,462
7,533 7,462
Creditors: Amounts Falling Due Within One Year 5 (10,082 ) (11,621 )
NET CURRENT ASSETS (LIABILITIES) (2,549 ) (4,159 )
TOTAL ASSETS LESS CURRENT LIABILITIES 14,133 16,485
Creditors: Amounts Falling Due After More Than One Year 6 - (820 )
NET ASSETS 14,133 15,665
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 14,033 15,565
SHAREHOLDERS' FUNDS 14,133 15,665
Page 1
Page 2
For the year ending 30 September 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 HUBERT DRAZEWSKI
Director
09/04/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
DRAGUTRANS LTD is a private company, limited by shares, incorporated in England & Wales, registered number 09829131 . The registered office is 5 BLAY CLOSE, OXFORD, OX4 6BQ.
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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form 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 stated at cost less depreciation. 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:
Motor Vehicles 20% reducing balance
Fixtures & Fittings 20% reducing balance
Computer Equipment 33% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2023: 1)
1 1
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 October 2023 45,627 - 2,679 48,306
Additions - 312 - 312
As at 30 September 2024 45,627 312 2,679 48,618
Depreciation
As at 1 October 2023 25,608 - 2,054 27,662
Provided during the period 4,004 62 208 4,274
As at 30 September 2024 29,612 62 2,262 31,936
Net Book Value
As at 30 September 2024 16,015 250 417 16,682
As at 1 October 2023 20,019 - 625 20,644
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Page 4
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Bank loans and overdrafts - 4,918
VAT - 1,317
Director's loan account 10,082 5,386
10,082 11,621
6. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans - 820
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4