WARNAWSKI LTD - Filleted accounts

Registered number

12078035

WARNAWSKI LTD

Filleted Accounts

31 July 2025

WARNAWSKI LTD
Registered number:		12078035
Balance Sheet
as at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		15,014			17,780

Current assets
Debtors	4	38,226			23,316
Cash at bank and in hand		717			5,025
		38,943			28,341

Creditors: amounts falling due within one year	5	(51,288)			(40,745)
Net current liabilities			(12,345)			(12,404)
Total assets less current liabilities			2,669			5,376

Creditors: amounts falling due after more than one year	6		(1,904)			(5,239)

Net assets			765			137

Capital and reserves
Called up share capital			1			1
Profit and loss account			764			136

Shareholder's funds			765			137

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Leslaw Andrzej Warnawski
Director
Approved by the board on 28 April 2026

WARNAWSKI LTD
Notes to the Accounts
for the year ended 31 July 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	10% straight line
	Motor vehicles	10% straight line

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			1		1


3	Tangible fixed assets
		Plant and machinery		Motor vehicles		Total
£			£		£
	Cost
	At 1 August 2024	7,029		20,640		27,669
	At 31 July 2025	7,029		20,640		27,669

	Depreciation
	At 1 August 2024	1,840		8,049		9,889
	Charge for the year	702		2,064		2,766
	At 31 July 2025	2,542		10,113		12,655

	Net book value
	At 31 July 2025	4,487		10,527		15,014
	At 31 July 2024	5,189		12,591		17,780


4	Debtors			2025		2024
£					£

	Trade debtors			771		4,039
	Other debtors			37,455		19,277
				38,226		23,316


5	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			-		1,952
	Taxation and social security costs			51,137		37,174
	Other creditors			151		1,619
				51,288		40,745


6	Creditors: amounts falling due after one year			2025		2024
£					£

	Bank loans			1,904		5,239
				1,904		5,239


7	Other information

	WARNAWSKI LTD is a private company limited by shares and incorporated in England. Its registered office is:
	63 Severn Drive
	Enfield
	England
	EN1 4LX