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Company Registration No. 10987557 (England and Wales)
ONISCENKO LTD Unaudited accounts for the year ended 28 September 2025
ONISCENKO LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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ONISCENKO LTD Company Information for the year ended 28 September 2025
Director
VICTOR LIPIANU
Company Number
10987557 (England and Wales)
Registered Office
8 MILES WELL COURT NORTHAMPTON NN3 3RB
Accountants
MARIA MARLENA BUTNARU - MAAT 22 LISTER CLOSE CORBY NN17 1XR
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ONISCENKO LTD Statement of financial position as at 28 September 2025
2025
2024
Notes
£
£
Current assets
Debtors
5
6
6
Cash at bank and in hand
9,791
448
9,797
454
Creditors: amounts falling due within one year
6
(9,792)
(5,084)
Net current assets/(liabilities)
5
(4,630)
Total assets less current liabilities
5
(4,630)
Creditors: amounts falling due after more than one year
7
(1)
(1)
Net assets/(liabilities)
4
(4,631)
Capital and reserves
Called up share capital
1
1
Profit and loss account
3
(4,632)
Shareholders' funds
4
(4,631)
For the year ending 28 September 2025 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 5 January 2026 and were signed on its behalf by
VICTOR LIPIANU Director Company Registration No. 10987557
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ONISCENKO LTD Notes to the Accounts for the year ended 28 September 2025
1
Statutory information
ONISCENKO LTD is a private company, limited by shares, registered in England and Wales, registration number 10987557. The registered office is 8 MILES WELL COURT, NORTHAMPTON, NN3 3RB.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
18% Writing down allowance
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 29 September 2024
300
At 28 September 2025
300
Depreciation
At 29 September 2024
300
At 28 September 2025
300
Net book value
At 28 September 2025
-
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ONISCENKO LTD Notes to the Accounts for the year ended 28 September 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Accrued income and prepayments
6
6
6
Creditors: amounts falling due within one year
2025
2024
£
£
Taxes and social security
602
-
Other creditors
4,150
2,499
Loans from directors
5,040
2,585
9,792
5,084
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Taxes and social security
1
1
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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