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Company Registration No. 08917884 (England and Wales)
STOYANSTOYANOV77 LTD Unaudited accounts for the year ended 27 February 2026
STOYANSTOYANOV77 LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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STOYANSTOYANOV77 LTD Company Information for the year ended 27 February 2026
Director
Stoyan STOYANOV
Company Number
08917884 (England and Wales)
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STOYANSTOYANOV77 LTD Statement of financial position as at 27 February 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
-
126
Current assets
Cash at bank and in hand
1,827
1,260
Creditors: amounts falling due within one year
5
(1,438)
(3,543)
Net current assets/(liabilities)
389
(2,283)
Net assets/(liabilities)
389
(2,157)
Capital and reserves
Called up share capital
1
1
Profit and loss account
388
(2,158)
Shareholders' funds
389
(2,157)
For the year ending 27 February 2026 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 1 April 2026 and were signed on its behalf by
Stoyan STOYANOV Director Company Registration No. 08917884
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STOYANSTOYANOV77 LTD Notes to the Accounts for the year ended 27 February 2026
1
Statutory information
STOYANSTOYANOV77 LTD is a private company, limited by shares, registered in England and Wales, registration number 08917884.
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.
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%
Motor vehicles
6-18%
Fixtures & fittings
18%
Computer equipment
18%
Other tangible fixed assets
18%
4
Tangible fixed assets
Fixtures & fittings
£
Cost or valuation
At cost
At 28 February 2025
424
At 27 February 2026
424
Depreciation
At 28 February 2025
298
Charge for the year
126
At 27 February 2026
424
Net book value
At 27 February 2026
-
At 27 February 2025
126
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STOYANSTOYANOV77 LTD Notes to the Accounts for the year ended 27 February 2026
5
Creditors: amounts falling due within one year
2026
2025
£
£
VAT
693
373
Taxes and social security
345
-
Loans from directors
400
3,170
1,438
3,543
6
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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