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REGISTERED NUMBER: 06044198 (England and Wales)















AFRICA AND BEYOND LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2023






AFRICA AND BEYOND LIMITED (REGISTERED NUMBER: 06044198)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


AFRICA AND BEYOND LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2023







DIRECTORS: R Russell
Ms C Howell
J Taylor





REGISTERED OFFICE: Clarke Nicklin House
Brooks Drive
Cheadle Royal Business Park
Cheadle
Cheshire
SK8 3TD





REGISTERED NUMBER: 06044198 (England and Wales)





ACCOUNTANTS: Clarke Nicklin LLP
Chartered Accountants
Clarke Nicklin House
Brooks Drive
Cheadle Royal Business Park
Cheadle
Cheshire
SK8 3TD

AFRICA AND BEYOND LIMITED (REGISTERED NUMBER: 06044198)

BALANCE SHEET
30 APRIL 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 2,423 3,582
2,423 3,582

CURRENT ASSETS
Stocks 15,448 24,340
Debtors 6 386,956 544,803
Cash at bank and in hand 939,288 742,151
1,341,692 1,311,294
CREDITORS
Amounts falling due within one year 7 1,471,593 1,611,809
NET CURRENT LIABILITIES (129,901 ) (300,515 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(127,478

)

(296,933

)

CREDITORS
Amounts falling due after more than one
year

8

(120,400

)

(175,926

)

PROVISIONS FOR LIABILITIES (460 ) -
NET LIABILITIES (248,338 ) (472,859 )

CAPITAL AND RESERVES
Called up share capital 9 30,000 30,000
Share premium 10 (900 ) -
Retained earnings 10 (277,438 ) (502,859 )
(248,338 ) (472,859 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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.

AFRICA AND BEYOND LIMITED (REGISTERED NUMBER: 06044198)

BALANCE SHEET - continued
30 APRIL 2023


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 25 September 2023 and were signed on its behalf by:





R Russell - Director


AFRICA AND BEYOND LIMITED (REGISTERED NUMBER: 06044198)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023


1. STATUTORY INFORMATION

Africa and Beyond Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Development costs are being amortised evenly over their estimated useful life of three years.

Computer software is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 33% on reducing balance
Fixtures and fittings - 20% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.


AFRICA AND BEYOND LIMITED (REGISTERED NUMBER: 06044198)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023


2. ACCOUNTING POLICIES - continued
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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2022 - 9 ) .

4. INTANGIBLE FIXED ASSETS
Development Computer
costs software Totals
£    £    £   
COST
At 1 May 2022
and 30 April 2023 27,731 23,139 50,870
AMORTISATION
At 1 May 2022
and 30 April 2023 27,731 23,139 50,870
NET BOOK VALUE
At 30 April 2023 - - -
At 30 April 2022 - - -

AFRICA AND BEYOND LIMITED (REGISTERED NUMBER: 06044198)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023


5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
COST
At 1 May 2022
and 30 April 2023 37,795 1,457 39,252
DEPRECIATION
At 1 May 2022 34,471 1,199 35,670
Charge for year 1,108 51 1,159
At 30 April 2023 35,579 1,250 36,829
NET BOOK VALUE
At 30 April 2023 2,216 207 2,423
At 30 April 2022 3,324 258 3,582

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 3,385 64,574
Other debtors 383,571 480,229
386,956 544,803

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 55,561 55,556
Taxation and social security 28,710 -
Other creditors 1,387,322 1,556,253
1,471,593 1,611,809

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 120,400 175,926

AFRICA AND BEYOND LIMITED (REGISTERED NUMBER: 06044198)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023


9. CALLED UP SHARE CAPITAL

Allocated, called up and fully paid shares

2023 202
£ £
Ordinary A shares of £1 each 15,150 14,400
Ordinary B shares of £1 each 13,350 12,600
Ordinary C shares of £1 each 1,500 1,500
Ordinary D shares of £1 each 1,500
30,000 30,000

10. RESERVES
Retained Share
earnings premium Totals
£    £    £   

At 1 May 2022 (502,859 ) - (502,859 )
Profit for the year 225,421 225,421
Purchase of own shares - (900 ) (900 )
At 30 April 2023 (277,438 ) (900 ) (278,338 )

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2023 and 30 April 2022:

2023 2022
£    £   
R Russell
Balance outstanding at start of year 21,723 20,611
Amounts advanced 1,074 -
Amounts repaid - -
Amounts written off - 1,112
Amounts waived - -
Balance outstanding at end of year 22,797 21,723

Ms C Howell
Balance outstanding at start of year 10,000 10,000
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 10,000 10,000

AFRICA AND BEYOND LIMITED (REGISTERED NUMBER: 06044198)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2023


11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

J Taylor
Balance outstanding at start of year 15,948 14,959
Amounts advanced 927 -
Amounts repaid - -
Amounts written off - 989
Amounts waived - -
Balance outstanding at end of year 16,875 15,948

12. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is R Russell.