Company Registration No. 07481574 (England and Wales)
FIORINEST LTD
Unaudited accounts
for the year ended 31 December 2024
FIORINEST LTD
Unaudited accounts
Contents
FIORINEST LTD
Company Information
for the year ended 31 December 2024
Company Number
07481574 (England and Wales)
Registered Office
80 STRAFFORD GATE
POTTERS BAR
HERTFORDSHIRE
ENGLAND
EN6 1PG
United Kingdom
Accountants
ATHOS FOUTTIS & CO LTD
Agias Fylaxeos & Zenonos Rossidi 2
Limassol
Cyprus
3082
FIORINEST LTD
Statement of financial position
as at 31 December 2024
Creditors: amounts falling due within one year
(23,774)
(23,828)
Net current assets
304,392
307,818
Total assets less current liabilities
316,812
307,818
Creditors: amounts falling due after more than one year
(403,071)
(387,839)
Net liabilities
(86,259)
(80,021)
Called up share capital
1,000
1,000
Profit and loss account
(87,259)
(81,021)
Shareholders' funds
(86,259)
(80,021)
For the year ending 31 December 2024 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 29 September 2025 and were signed on its behalf by
MACIEJ KULESZA
Director
Company Registration No. 07481574
FIORINEST LTD
Notes to the Accounts
for the year ended 31 December 2024
FIORINEST LTD is a private company, limited by shares, registered in England and Wales, registration number 07481574. The registered office is 80 STRAFFORD GATE, POTTERS BAR, HERTFORDSHIRE, ENGLAND, EN6 1PG, United Kingdom.
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.
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.
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
The accounts are presented in £ sterling.
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
COST
At 1 January 2021
and 31 December 2021 30,803
AMORTISATION
At 1 January 2021
and 31 December 2021 30,803
NET BOOK VALUE
At 31 December 2021 --
At 31 December 2020 --
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.
Investments in shares are included at fair value.
FIORINEST LTD
Notes to the Accounts
for the year ended 31 December 2024
4
Intangible fixed assets
Other
At 31 December 2024
30,803
At 31 December 2024
30,803
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less
any accumulated amortisation and any accumulated impairment losses.
Patents and licences are being amortised evenly over their estimated useful life of nil years.
5
Investments
Other investments
Valuation at 1 January 2024
-
Valuation at 31 December 2024
12,420
Amounts falling due within one year
Trade debtors
66,021
66,021
Amounts falling due after more than one year
Other debtors
262,145
265,625
7
Creditors: amounts falling due within one year
2024
2023
Trade creditors
22,119
22,119
8
Creditors: amounts falling due after more than one year
2024
2023
Other creditors
403,071
387,839
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000
1,000
FIORINEST LTD
Notes to the Accounts
for the year ended 31 December 2024
10
Average number of employees
During the year the average number of employees was 0 (2023: 0).