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REGISTERED NUMBER: 07576091 (England and Wales)















Unaudited Financial Statements for the Year Ended 31st March 2023

for

Anand Vivek Josan Ltd

Anand Vivek Josan Ltd (Registered number: 07576091)






Contents of the Financial Statements
for the Year Ended 31st March 2023




Page

Balance Sheet 1

Notes to the Financial Statements 2


Anand Vivek Josan Ltd (Registered number: 07576091)

Balance Sheet
31st March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 3,031 2,909

CURRENT ASSETS
Debtors 5 6,134 11,429
Investments 6 102,999 101,688
Cash at bank 67,681 174,121
176,814 287,238
CREDITORS
Amounts falling due within one year 7 21,125 98,797
NET CURRENT ASSETS 155,689 188,441
TOTAL ASSETS LESS CURRENT
LIABILITIES

158,720

191,350

PROVISIONS FOR LIABILITIES 538 553
NET ASSETS 158,182 190,797

CAPITAL AND RESERVES
Called up share capital 8 111 111
Retained earnings 158,071 190,686
SHAREHOLDERS' FUNDS 158,182 190,797

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17th October 2023 and were signed on its behalf by:




Dr V A Josan - Director


Anand Vivek Josan Ltd (Registered number: 07576091)

Notes to the Financial Statements
for the Year Ended 31st March 2023

1. COMPANY INFORMATION

Anand Vivek Josan Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number: 07576091

Registered office: First Floor
49 Peter Street
Manchester
M2 3NG

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Revenue from the provision of professional services is recognised on delivery of the service.

Tangible fixed assets
Tangible Fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment loss.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following basis:

Computer Equipment - 25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to the profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Anand Vivek Josan Ltd (Registered number: 07576091)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2023

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Investments
Short term investments represent bonds and are recorded at cost.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 4 ) .

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1st April 2022 7,890
Additions 1,662
At 31st March 2023 9,552
DEPRECIATION
At 1st April 2022 4,981
Charge for year 1,540
At 31st March 2023 6,521
NET BOOK VALUE
At 31st March 2023 3,031
At 31st March 2022 2,909

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors 52 5,610
Prepayments and accrued income 6,082 5,819
6,134 11,429

6. CURRENT ASSET INVESTMENTS
31.3.23 31.3.22
£    £   
Other investments 102,999 101,688

The short term investments represent bonds with various banks. Interest is paid on maturity of these investments.

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Corporation tax payable 17,037 24,449
PAYE creditor 420 -
Directors' current accounts 1,439 71,918
Accrued expenses 2,229 2,430
21,125 98,797

Anand Vivek Josan Ltd (Registered number: 07576091)

Notes to the Financial Statements - continued
for the Year Ended 31st March 2023

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.23 31.3.22
value: £    £   
60 Ordinary A £1 60 60
40 Ordinary B £1 40 40
10 Ordinary C £1 10 10
1 Ordinary D £1 1 1
111 111

Ordinary A Shares confer on the holders the right to vote upon any resolution proposed at any
general meeting of the company.

Ordinary B Shares do not confer on the holders the right to vote upon any resolution proposed at
any general meeting of the company.

The A and B shares rank pari passu in terms of dividends.

Ordinary C Shares and Ordinary D shares have no voting or distribution rights. Each share has a right to dividends at the discretion of the A and B shareholders.

All shares classes rank pari passu in terms of capital distribution rights.

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st March 2023 and 31st March 2022:

31.3.23 31.3.22
£    £   
Dr V A Josan
Balance outstanding at start of year (71,918 ) (1,205 )
Amounts advanced 72,398 21,291
Amounts repaid (1,919 ) (92,004 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (1,439 ) (71,918 )

The loan is repayable on demand and no interest was charged during the year.

10. CONTROL

The ultimate controlling party is Dr V A Josan by virtue of his 100% holding of the voting share capital.