BOGDAN U.M. LIMITED

BOGDAN U.M. LIMITED
Contents Page
For the year ended 31 March 2025

Statement of financial position	1
Notes to the financial statements	2

BOGDAN U.M. LIMITED
Statement of Financial Position
As at 31 March 2025

	Notes	2025 £	2024 £
Current assets
Cash at bank and in hand		31,694	11,611
Creditors: amount falling due within one year	3	(17,371)	(11,511)
Net current assets		14,323	100

Total assets less current liabilities		14,323	100
Net assets		14,323	100

Capital and reserves
Called up share capital		100	100
Profit and loss account		14,223	0
Shareholders' funds		14,323	100

For the year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 financial statements were approved by the director on 07 October 2025 and were signed by:

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Mr Bogdan Mircea Uncheselu
Director

1

BOGDAN U.M. LIMITED
Notes to the Financial Statements
For the year ended 31 March 2025

General Information

BOGDAN U.M. LIMITED is a private company, limited by shares, registered in England & Northern Ireland, registration number 10114018, registration address 33 Princess Gardens, Peterborough, PE1 4DP.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

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

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

3.

Creditors: amount falling due within one year

	2025 £	2024 £
Corporation Tax	5,014	2,198
Accounting Fee Payable	744	0
Directors' Current Accounts	11,613	9,313
	17,371	11,511

2

Registered Number: 10114018
England & Northern Ireland
BOGDAN U.M. LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 April 2024 End date: 31 March 2025