Registration number: 07702639

CONSTANTIS LIMITED

Contents

Company Information	1
Director's Report	2
Abridged Balance Sheet	3
Notes to the Unaudited Abridged Financial Statements	4 to 6

CONSTANTIS LIMITED

Company Information

Director

Ms Andreea Ecaterina Mocanu

Company secretary

Mrs Andreea Ecaterina Mocanu

Registered office

3 The Shrubberies George Lane London E18 1BD

Accountants

ACCOUNTING 2 TREND LTD 3 The Shrubberies George Lane London E18 1BD

CONSTANTIS LIMITED

Director's Report for the Year Ended 30 December 2024

The director presents her report and the abridged financial statements for the year ended 30 December 2024.

Director of the company

The director who held office during the year was as follows:

Ms Andreea Ecaterina Mocanu

Principal activity

The principal activity of the company is provision of accountancy and administrative services.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 29 December 2025
 

......................................... Ms Andreea Ecaterina Mocanu Director

CONSTANTIS LIMITED

(Registration number: 07702639)
Abridged Balance Sheet as at 30 December 2024

	Note	2024 £	2023 £
Fixed assets
Tangible assets	4	4,180	4,991
Current assets
Debtors		236,562	230,564
Cash at bank and in hand		4,773	11,886
		241,335	242,450
Prepayments and accrued income		-	1,333
Creditors: Amounts falling due within one year		(201,425)	(205,812)
Net current assets		39,910	37,971
Total assets less current liabilities		44,090	42,962
Creditors: Amounts falling due after more than one year		(24,426)	(29,560)
Net assets		19,664	13,402
Capital and reserves
Called up share capital	5	100	100
Retained earnings		19,564	13,302
Shareholders' funds		19,664	13,402

For the financial year ending 30 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; and
•	The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 29 December 2025
 

......................................... Ms Andreea Ecaterina Mocanu Director

CONSTANTIS LIMITED

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 December 2024

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
3 The Shrubberies
George Lane
London
E18 1BD
United Kingdom

These financial statements were authorised for issue by the director on 29 December 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These abridged financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

CONSTANTIS LIMITED

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 December 2024

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer equipment	25% Reducing balance
Fixture and fittings	25% Reducing balance
Office equipment	25% Reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

CONSTANTIS LIMITED

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 December 2024

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2023 - 2).

4	Tangible assets

	Furniture, fittings and equipment  £	Other tangible assets £	Total £
Cost or valuation
At 31 December 2023	6,273	14,638	20,911
Additions	-	583	583
At 30 December 2024	6,273	15,221	21,494
Depreciation
At 31 December 2023	5,554	10,366	15,920
Charge for the year	180	1,214	1,394
At 30 December 2024	5,734	11,580	17,314
Carrying amount
At 30 December 2024	539	3,641	4,180
At 30 December 2023	719	4,272	4,991

5	Share capital

Allotted, called up and fully paid shares

	2024		2023
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100