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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
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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
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Miroslav Atanasov Ltd Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
6,468 
3,176 
Current assets
Debtors
16,400 
11,965 
Cash at bank and in hand
29,227 
8,641 
45,627 
20,606 
Creditors: amounts falling due within one year
(10,973)
(7,606)
Net current assets
34,654 
13,000 
Net assets
41,122 
16,176 
Capital and reserves
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
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Miroslav Atanasov Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
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.
2
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
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
Foreign exchange
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.
Pension costs
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
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.
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Miroslav Atanasov Ltd Notes to the Accounts for the year ended 31 March 2025
4
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 
Depreciation
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 
Net book value
At 31 March 2025
3,431 
3,037 
6,468 
At 31 March 2024
- 
3,176 
3,176 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
901 
Other debtors
16,400 
11,064 
16,400 
11,965 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
70 
70 
Taxes and social security
8,682 
4,075 
Other creditors
2,219 
2,119 
Loans from directors
- 
1,340 
Accruals
2 
2 
10,973 
7,606 
7
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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