1 October 2024 false Taxfiler 2024.6 14354180 business:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 14354180 2024-09-30 14354180 2024-10-01 2025-09-30 14354180 business:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 14354180 business:FilletedAccounts 2024-10-01 2025-09-30 14354180 2025-09-30 14354180 business:Director1 2024-10-01 2025-09-30 14354180 business:RegisteredOffice 2024-10-01 2025-09-30 14354180 2024-09-30 14354180 core:WithinOneYear 2025-09-30 14354180 core:WithinOneYear 2024-09-30 14354180 core:AfterOneYear 2025-09-30 14354180 core:AfterOneYear 2024-09-30 14354180 core:ShareCapital core:PreviouslyStatedAmount 2025-09-30 14354180 core:ShareCapital core:PreviouslyStatedAmount 2024-09-30 14354180 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-09-30 14354180 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2024-09-30 14354180 core:PreviouslyStatedAmount 2025-09-30 14354180 core:PreviouslyStatedAmount 2024-09-30 14354180 business:SmallEntities 2024-10-01 2025-09-30 14354180 countries:EnglandWales 2024-10-01 2025-09-30 14354180 core:MotorVehicles 2024-10-01 2025-09-30 14354180 core:FurnitureFittings 2024-10-01 2025-09-30 14354180 core:MotorVehicles 2024-09-30 14354180 core:FurnitureFittings 2024-09-30 14354180 core:MotorVehicles 2025-09-30 14354180 core:FurnitureFittings 2025-09-30 14354180 business:OrdinaryShareClass1 2024-10-01 2025-09-30 14354180 business:OrdinaryShareClass1 2023-10-01 2024-09-30 14354180 2023-10-01 2024-09-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 14354180 (England and Wales)
Naranjo Ltd Filleted Accounts for the year ended 30 September 2025
Naranjo Ltd Filleted Accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Naranjo Ltd Company Information for the year ended 30 September 2025
Director
Liane Naranjo Castillo
Company Number
14354180 (England and Wales)
Registered Office
Hawthorne House 17A Hawthorne Drive Leicester LE5 6DL
Accountants
YP Finance Hawthorne House 17A Hawthorne Drive Leicester Leicestershire LE5 6DL
- 3 -
Naranjo Ltd Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
21,415
33,859
Current assets
Debtors
5
6,568
-
Cash at bank and in hand
18,227
26,937
24,795
26,937
Creditors: amounts falling due within one year
6
(16,529)
(14,898)
Net current assets
8,266
12,039
Total assets less current liabilities
29,681
45,898
Creditors: amounts falling due after more than one year
7
(20,161)
(25,888)
Net assets
9,520
20,010
Capital and reserves
Called up share capital
8
100
100
Profit and loss account
9,420
19,910
Shareholders' funds
9,520
20,010
For the year ending 30 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 her 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 25 June 2025 and were signed on its behalf by
Liane Naranjo Castillo Director Company Registration No. 14354180
- 4 -
Naranjo Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Naranjo Ltd is a private company, limited by shares, registered in England and Wales, registration number 14354180. The registered office is Hawthorne House, 17A Hawthorne Drive, Leicester, LE5 6DL.
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:
Motor vehicles
25% straight line
Fixtures & fittings
20% straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 5 -
Naranjo Ltd Notes to the Accounts for the year ended 30 September 2025
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 October 2024
40,207
11,960
52,167
At 30 September 2025
40,207
11,960
52,167
Depreciation
At 1 October 2024
15,916
2,392
18,308
Charge for the year
10,052
2,392
12,444
At 30 September 2025
25,968
4,784
30,752
Net book value
At 30 September 2025
14,239
7,176
21,415
At 30 September 2024
24,291
9,568
33,859
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Other debtors
6,568
-
6
Creditors: amounts falling due within one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
5,727
5,727
Taxes and social security
9,741
8,171
Accruals
1,061
1,000
16,529
14,898
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Obligations under finance leases and hire purchase contracts
20,161
25,888
8
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
9
Average number of employees
During the year the average number of employees was 2 (2024: 1).
- 6 -