Company Registration No. 14810460 (England and Wales)
Miroslav Atanasov Ltd
Unaudited accounts
for the year ended 31 March 2025
Miroslav Atanasov Ltd
Unaudited accounts
Contents
Miroslav Atanasov Ltd
Company Information
for the year ended 31 March 2025
Director
MIROSLAV ATANASOV
Company Number
14810460 (England and Wales)
Registered Office
37 Berkeley Avenue
Greenford
Middlesex
UB6 0NY
England
Miroslav Atanasov Ltd
Statement of financial position
as at 31 March 2025
Tangible assets
6,468
3,176
Cash at bank and in hand
29,227
8,641
Creditors: amounts falling due within one year
(10,973)
(7,606)
Net current assets
34,654
13,000
Called up share capital
100
100
Profit and loss account
41,022
16,076
Shareholders' funds
41,122
16,176
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 3 June 2025 and were signed on its behalf by
MIROSLAV ATANASOV
Director
Company Registration No. 14810460
Miroslav Atanasov Ltd
Notes to the Accounts
for the year ended 31 March 2025
Miroslav Atanasov Ltd is a private company, limited by shares, registered in England and Wales, registration number 14810460. The registered office is 37 Berkeley Avenue, Greenford, Middlesex, UB6 0NY, England.
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Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% Straight Line
Fixtures & fittings
25% Straight Line
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Miroslav Atanasov Ltd
Notes to the Accounts
for the year ended 31 March 2025
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Tangible fixed assets
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 April 2024
-
4,235
4,235
Additions
4,575
1,226
5,801
At 31 March 2025
4,575
5,461
10,036
At 1 April 2024
-
1,059
1,059
Charge for the year
1,144
1,365
2,509
At 31 March 2025
1,144
2,424
3,568
At 31 March 2025
3,431
3,037
6,468
At 31 March 2024
-
3,176
3,176
Amounts falling due within one year
Other debtors
16,400
11,064
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Creditors: amounts falling due within one year
2025
2024
Taxes and social security
8,682
4,075
Other creditors
2,219
2,119
Loans from directors
-
1,340
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).