ABAKUS (REJZA) LIMITED

ABAKUS (REJZA) LIMITED - Company Information

2022-04-012023-03-312023-03-31false07323339ABAKUS (REJZA) LIMITED2023-11-2046380iso4217:GBPxbrli:pure073233392022-04-01073233392023-03-31073233392022-04-012023-03-31073233392021-04-01073233392022-03-31073233392021-04-012022-03-3107323339bus:SmallEntities2022-04-012023-03-3107323339bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3107323339bus:FullAccounts2022-04-012023-03-3107323339bus:PrivateLimitedCompanyLtd2022-04-012023-03-3107323339core:WithinOneYear2023-03-3107323339core:AfterOneYear2023-03-3107323339core:WithinOneYear2022-03-3107323339core:AfterOneYear2022-03-3107323339core:ShareCapital2023-03-3107323339core:SharePremium2023-03-3107323339core:RevaluationReserve2023-03-3107323339core:OtherReservesSubtotal2023-03-3107323339core:RetainedEarningsAccumulatedLosses2023-03-3107323339core:ShareCapital2022-03-3107323339core:SharePremium2022-03-3107323339core:RevaluationReserve2022-03-3107323339core:OtherReservesSubtotal2022-03-3107323339core:RetainedEarningsAccumulatedLosses2022-03-3107323339core:LandBuildings2023-03-3107323339core:PlantMachinery2023-03-3107323339core:Vehicles2023-03-3107323339core:FurnitureFittings2023-03-3107323339core:OfficeEquipment2023-03-3107323339core:NetGoodwill2023-03-3107323339core:IntangibleAssetsOtherThanGoodwill2023-03-3107323339core:ListedExchangeTraded2023-03-3107323339core:UnlistedNon-exchangeTraded2023-03-3107323339core:LandBuildings2022-03-3107323339core:PlantMachinery2022-03-3107323339core:Vehicles2022-03-3107323339core:FurnitureFittings2022-03-3107323339core:OfficeEquipment2022-03-3107323339core:NetGoodwill2022-03-3107323339core:IntangibleAssetsOtherThanGoodwill2022-03-3107323339core:ListedExchangeTraded2022-03-3107323339core:UnlistedNon-exchangeTraded2022-03-3107323339core:LandBuildings2022-04-012023-03-3107323339core:PlantMachinery2022-04-012023-03-3107323339core:Vehicles2022-04-012023-03-3107323339core:FurnitureFittings2022-04-012023-03-3107323339core:OfficeEquipment2022-04-012023-03-3107323339core:NetGoodwill2022-04-012023-03-3107323339core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3107323339core:ListedExchangeTraded2022-04-012023-03-3107323339core:UnlistedNon-exchangeTraded2022-04-012023-03-3107323339core:MoreThanFiveYears2022-04-012023-03-3107323339core:Non-currentFinancialInstruments2023-03-3107323339core:Non-currentFinancialInstruments2022-03-3107323339dpl:CostSales2022-04-012023-03-3107323339dpl:DistributionCosts2022-04-012023-03-3107323339core:LandBuildings2022-04-012023-03-3107323339core:PlantMachinery2022-04-012023-03-3107323339core:Vehicles2022-04-012023-03-3107323339core:FurnitureFittings2022-04-012023-03-3107323339core:OfficeEquipment2022-04-012023-03-3107323339dpl:AdministrativeExpenses2022-04-012023-03-3107323339core:NetGoodwill2022-04-012023-03-3107323339core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3107323339dpl:GroupUndertakings2022-04-012023-03-3107323339dpl:ParticipatingInterests2022-04-012023-03-3107323339dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3107323339core:ListedExchangeTraded2022-04-012023-03-3107323339dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3107323339core:UnlistedNon-exchangeTraded2022-04-012023-03-3107323339dpl:CostSales2021-04-012022-03-3107323339dpl:DistributionCosts2021-04-012022-03-3107323339core:LandBuildings2021-04-012022-03-3107323339core:PlantMachinery2021-04-012022-03-3107323339core:Vehicles2021-04-012022-03-3107323339core:FurnitureFittings2021-04-012022-03-3107323339core:OfficeEquipment2021-04-012022-03-3107323339dpl:AdministrativeExpenses2021-04-012022-03-3107323339core:NetGoodwill2021-04-012022-03-3107323339core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3107323339dpl:GroupUndertakings2021-04-012022-03-3107323339dpl:ParticipatingInterests2021-04-012022-03-3107323339dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012022-03-3107323339core:ListedExchangeTraded2021-04-012022-03-3107323339dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012022-03-3107323339core:UnlistedNon-exchangeTraded2021-04-012022-03-3107323339core:NetGoodwill2023-03-3107323339core:IntangibleAssetsOtherThanGoodwill2023-03-3107323339core:LandBuildings2023-03-3107323339core:PlantMachinery2023-03-3107323339core:Vehicles2023-03-3107323339core:FurnitureFittings2023-03-3107323339core:OfficeEquipment2023-03-3107323339core:AfterOneYear2023-03-3107323339core:WithinOneYear2023-03-3107323339core:ListedExchangeTraded2023-03-3107323339core:UnlistedNon-exchangeTraded2023-03-3107323339core:ShareCapital2023-03-3107323339core:SharePremium2023-03-3107323339core:RevaluationReserve2023-03-3107323339core:OtherReservesSubtotal2023-03-3107323339core:RetainedEarningsAccumulatedLosses2023-03-3107323339core:NetGoodwill2022-03-3107323339core:IntangibleAssetsOtherThanGoodwill2022-03-3107323339core:LandBuildings2022-03-3107323339core:PlantMachinery2022-03-3107323339core:Vehicles2022-03-3107323339core:FurnitureFittings2022-03-3107323339core:OfficeEquipment2022-03-3107323339core:AfterOneYear2022-03-3107323339core:WithinOneYear2022-03-3107323339core:Liste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Registered Number
07323339
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

ABAKUS (REJZA) LIMITED

Company Information
for the year from 1 April 2022 to 31 March 2023


Directors	REJZA, Krzysztof Tadeusz
	REJZA, Luiza


Registered Address	24 Shearwater Drive
	Worsley
	Manchester
	M28 0AH


Registered Number	07323339 (England and Wales)

ABAKUS (REJZA) LIMITED

Balance Sheet as at
31 March 2023

	Notes	2023		2022
		£	£	£	£
Fixed assets
Tangible assets	5		68,725		104,667
			68,725		104,667
Current assets
Debtors	6	387,117		434,904
Cash at bank and on hand		1,401,536		1,399,997
		1,788,653		1,834,901
Creditors amounts falling due within one year	7	(91,838)		(38,809)
Net current assets (liabilities)			1,696,815		1,796,092
Total assets less current liabilities			1,765,540		1,900,759
Net assets			1,765,540		1,900,759
Capital and reserves
Called up share capital			10		10
Profit and loss account			1,765,530		1,900,749
Shareholders' funds			1,765,540		1,900,759

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The directors have chosen to not file a copy of the company’s profit and loss account.

The financial statements were approved and authorised for issue by the Board of Directors on 20 November 2023, and are signed on its behalf by:

REJZA, Krzysztof Tadeusz
Director

REJZA, Luiza
Director

Registered Company No. 07323339

ABAKUS (REJZA) LIMITED

Notes to the Financial Statements
for the year ended 31 March 2023

1.	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Compliance with applicable reporting framework
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

3.	Accounting policies

	Turnover policy
	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.

	Property, plant and equipment policy
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Stocks policy
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

	Revenue recognition policy
	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.

Revenue recognition policy

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.

	Taxation policy
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax policy
	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.

Deferred tax policy

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.

	Foreign currency translation and operations policy
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation and operations policy

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Leases policy
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Employee benefits policy
	Contributions to defined contribution plans are expensed in the period to which they relate.

4.	Employee information


		2023		2022
	Average number of employees during the year	6		6

5.	Property, plant and equipment

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 22	270,365	262,281	5,832	538,478
Additions	1,871	-	-	1,871
At 31 March 23	272,236	262,281	5,832	540,349
Depreciation and impairment
At 01 April 22	248,917	182,108	2,786	433,811
Charge for year	7,052	29,912	849	37,813
At 31 March 23	255,969	212,020	3,635	471,624
Net book value
At 31 March 23	16,267	50,261	2,197	68,725
At 31 March 22	21,448	80,173	3,046	104,667

6.	Debtors

	2023	2022
	£	£
Trade debtors / trade receivables	366,304	367,249
Other debtors	6,847	16,826
Prepayments and accrued income	13,966	50,829
Total	387,117	434,904


	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.

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.

7.	Creditors within one year

	2023	2022
	£	£
Trade creditors / trade payables	89,441	23,944
Bank borrowings and overdrafts	610	-
Taxation and social security	-	11,792
Accrued liabilities and deferred income	1,787	3,073
Total	91,838	38,809


	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.