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Registered Number: 09305078
England and Wales

 

 

 

76 MANAGEMENT LTD



Unaudited Financial Statements
 


Period of accounts

Start date: 01 December 2023

End date: 30 November 2024
Directors M Zwolska
M I Zwolski
Registered Number 09305078
Registered Office 1st Floor
5 French Place
London
E1 6JB
Accountants Versa Tax Solutions Ltd
9 Corbets Tey Road
Upminster
Essex
RM14 2AP
1
Director's report and financial statements
The directors present his/her/their annual report and the financial statements for the year ended 30 November 2024
Principal activities
The company's principal activity during the year was a Talent Management Agency.
Directors
The directors who served the company throughout the year were as follows:
M Zwolska
M I Zwolski
Statement of directors' responsibilities
The directors are responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The directors are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

This report was approved by the board and signed on its behalf by:


----------------------------------
M Zwolska
Director

Date approved: 06 June 2025
2
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 November 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Versa Tax Solutions Ltd
30 November 2024



....................................................
Versa Tax Solutions Ltd
9 Corbets Tey Road
Upminster
Essex
RM14 2AP
06 June 2025
3
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 2,848    5,695 
Tangible fixed assets 4 836    580 
3,684    6,275 
Current assets      
Stocks 5 18,450    7,206 
Debtors 6 25,927    190,175 
Cash at bank and in hand 248,431    49,755 
292,808    247,136 
Creditors: amount falling due within one year 7 (256,627)   (214,496)
Net current assets 36,181    32,640 
 
Total assets less current liabilities 39,865    38,915 
Net assets 39,865    38,915 
 

Capital and reserves
     
Called up share capital 8 100    100 
Profit and loss account 39,765    38,815 
Shareholders' funds 39,865    38,915 
 


For the year ended 30 November 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 financial statements were approved by the board of directors on 06 June 2025 and were signed on its behalf by:


-------------------------------
M Zwolska
Director
4
General Information
76 Management Ltd is a private company, limited by shares, registered in England and Wales, registration number 09305078, registration address 1st Floor, 5 French Place , London, E1 6JB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
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.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Computer software development costs
Development costs of computer software are capitalised once a detailed program design has been established and are amortised on a straight line basis over years.
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:
Computer Equipment 25% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 4 (2023 : 4).
3.

Intangible fixed assets

Cost Other   Total
  £   £
At 01 December 2023 11,391    11,391 
Additions  
Disposals  
At 30 November 2024 11,391    11,391 
Amortisation
At 01 December 2023 5,696    5,696 
Charge for year 2,847    2,847 
On disposals  
At 30 November 2024 8,543    8,543 
Net book values
At 30 November 2024 2,848    2,848 
At 30 November 2023 5,695    5,695 


4.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 December 2023 12,854    12,854 
Additions 728    728 
Disposals  
At 30 November 2024 13,582    13,582 
Depreciation
At 01 December 2023 12,274    12,274 
Charge for year 472    472 
On disposals  
At 30 November 2024 12,746    12,746 
Net book values
Closing balance as at 30 November 2024 836    836 
Opening balance as at 01 December 2023 580    580 


5.

Stocks

2024
£
  2023
£
Work in Progress 18,450    7,206 
18,450    7,206 

6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 17,199    181,447 
Other Debtors 8,728    8,728 
25,927    190,175 

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 29,633    54,403 
Amounts Owed to Group Undertakings 9  
Corporation Tax 831    6,386 
PAYE & Social Security 404    404 
Other Creditors 74,444   
Directors' Current Accounts 150,993    143,153 
VAT 320    10,149 
256,627    214,496 

8.

Share Capital

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

5