Final Days Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07212171

Final Days Limited

Filleted Unaudited Accounts

31 December 2024

Final Days Limited

Accounts

Year ended 31 December 2024

Contents	Page

Statement of financial position	1

Statement of changes in equity	2

Notes to the accounts	3

Final Days Limited

Statement of Financial Position

31 December 2024

	2024		2023
Note	£	£	£	£

Current assets

Debtors	6	1		1

Creditors: amounts falling due within one year	7	( 21,446)		( 21,446)
		--------		--------
Net current liabilities			( 21,445)		( 21,445)
			--------		--------
Total assets less current liabilities			( 21,445)		( 21,445)
			--------		--------
Net liabilities			( 21,445)		( 21,445)
			--------		--------

Capital and reserves

Called up share capital	1	1
Profit and loss account	( 21,446)	( 21,446)
	--------	--------
Shareholders deficit	( 21,445)	( 21,445)
	--------	--------

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 Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.

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.

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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts .

These accounts were approved by the board of directors and authorised for issue on 2 December 2025 , and are signed on behalf of the board by:

R.A. Cardenas
Director

Company registration number: 07212171

Final Days Limited

Statement of Changes in Equity

Year ended 31 December 2024

	Called up share capital	Profit and loss account	Total
	£	£	£
At 1 January 2023	1	( 18,739)	( 18,738)

Loss for the year		( 2,707)	( 2,707)
	----	--------	--------
Total comprehensive income for the year	–	( 2,707)	( 2,707)

At 31 December 2023	1	( 21,446)	( 21,445)

Profit for the year		–	–

	----	--------	--------
At 31 December 2024	1	( 21,446)	( 21,445)
	----	--------	--------

Final Days Limited

Notes to the Accounts

Year ended 31 December 2024

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 10 Orange Street, Haymarket, London, WC2H 7DQ.

2. Statement of compliance

These accounts have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity. The amounts are presented to the nearest £, unless otherwise stated.

Going concern

The company had net liabilities at the year-end. The company is supported by its shareholder and director, Mr RA Cardenas. The company does not intend to trade going forward. The company has few liabilities and is supported by its shareholder and therefore the accounts have been prepared on the going concern basis.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying small entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under FRS 102 Section 1A: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Computer equipment	-	over 3 years on a straight line basis

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised. Trade and other debtors Trade and other debtors are initially recorded at the transaction price and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts expect where the effect of discounting would be immaterial. In such cases, receivables and stated at cost less impairment losses for bad and doubtful debts. Cash and cash equivalents Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. Trade and other creditors Trade and other creditors are initially recognised at the transaction price and are thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

4. Employees

The company did not have any employees during the current or prior year.

5. Tangible assets

	Computer Equipment	Total
	£	£
Cost
At 1 January 2024	1,270	1,270
Disposals	( 1,270)	( 1,270)
	-------	-------
At 31 December 2024	–	–
	-------	-------
Depreciation
At 1 January 2024	1,270	1,270
Disposals	( 1,270)	( 1,270)
	-------	-------
At 31 December 2024	–	–
	-------	-------
Carrying amount
At 31 December 2024	–	–
	-------	-------
At 31 December 2023	–	–
	-------	-------

6. Debtors

	2024	2023
	£	£
Other debtors	1	1
	----	----

7. Creditors: amounts falling due within one year

	2024	2023
	£	£
Other creditors	21,446	21,446
	--------	--------

8. Related party transactions

The company was under the control of Mr R.A. Cardenas throughout the current and previous year. Mr R.A. Cardenas is a director and the shareholder. An amount of £4,717 was due to Mr R.A. Cardenas at the year end (2023: £4,717). An amount of £16,729 was due to Rafael De Cardenas US at the year end (2023: £12,729). Mr R.A. Cardenas has an interest in Rafael De Cardenas US.