Caseware UK (AP4) 2022.0.179 2022.0.179 2022-12-312022-12-31truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.12022-01-01falseThe principal activity of the company is conducting branded events.1 10634604 2022-01-01 2022-12-31 10634604 2021-03-01 2021-12-31 10634604 2022-12-31 10634604 2021-12-31 10634604 c:Director1 2022-01-01 2022-12-31 10634604 d:CurrentFinancialInstruments 2022-12-31 10634604 d:CurrentFinancialInstruments 2021-12-31 10634604 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 10634604 d:CurrentFinancialInstruments d:WithinOneYear 2021-12-31 10634604 d:ShareCapital 2022-12-31 10634604 d:ShareCapital 2021-12-31 10634604 d:RetainedEarningsAccumulatedLosses 2022-12-31 10634604 d:RetainedEarningsAccumulatedLosses 2021-12-31 10634604 c:OrdinaryShareClass1 2022-01-01 2022-12-31 10634604 c:OrdinaryShareClass1 2022-12-31 10634604 c:OrdinaryShareClass1 2021-12-31 10634604 c:FRS102 2022-01-01 2022-12-31 10634604 c:AuditExempt-NoAccountantsReport 2022-01-01 2022-12-31 10634604 c:FullAccounts 2022-01-01 2022-12-31 10634604 c:PrivateLimitedCompanyLtd 2022-01-01 2022-12-31 iso4217:GBP xbrli:shares xbrli:pure
Registered number: 10634604














A&E INTERNATIONAL LTD

 
UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2022

 
A&E INTERNATIONAL LTD
 

CONTENTS



Page
Balance sheet
 
1
Notes to the financial statements
 
2 - 4


 
A&E INTERNATIONAL LTD
REGISTERED NUMBER:10634604

BALANCE SHEET
AS AT 31 DECEMBER 2022

2022
2021
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
12,469
2,094

Cash at bank and in hand
 5 
63,890
27,839

  
76,359
29,933

Creditors: amounts falling due within one year
 6 
(62,446)
(22,247)

Net current assets
  
 
 
13,913
 
 
7,686

Total assets less current liabilities
  
13,913
7,686

  

Net assets
  
13,913
7,686


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
13,813
7,586

  
13,913
7,686


The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




E T Bishti
Director

Date: 18 October 2023

The notes on pages 2 to 4 form part of these financial statements.

1

 
A&E INTERNATIONAL LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

1.


General information

A&E International Ltd is a private company, limited by shares, registered in England and Wales, registration number 10634604. The registered office address is Elsley Court, 20-22 Great Titchfield Street, London, W1W 8BE.

The principal activity of the company is conducting branded events.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Foreign currency translation

Functional and presentation currency

The company's functional and presentational currency is pound sterling.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

 
2.3

Turnover

Turnover from conducting branded events is recognised to the extent that it is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

 
2.4

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.5

Taxation

Tax is recognised in profit and loss account except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. 

2

 
A&E INTERNATIONAL LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

2.Accounting policies (continued)

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. 

 
2.8

Creditors

Short-term creditors are measured at the transaction price.

 
2.9

Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.


3.


Employees

The average monthly number of employees, including the director, during the year was 1 (2021 - 1).


4.


Debtors

2022
2021
£
£


Trade debtors
2,275
-

Other debtors
10,194
2,094

12,469
2,094



5.


Cash and cash equivalents

2022
2021
£
£

Cash at bank and in hand
63,890
27,839


3

 
A&E INTERNATIONAL LTD
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2022

6.


Creditors: Amounts falling due within one year

2022
2021
£
£

Bank loans
-
18,125

Trade creditors
28,924
1,255

Corporation tax
975
-

Other creditors
32,547
2,867

62,446
22,247


The bank loan of £Nil (2021 - £18,125) included in creditors due within one year is a COVID Bounce Back Loan, 100% guaranteed by the government.


7.


Loans


Analysis of the maturity of loans is given below:


2022
2021
£
£

Amounts falling due within one year

Bank loans
-
18,125





8.


Share capital

2022
2021
£
£
Allotted, called up and fully paid



100 (2021 - 100) Ordinary shares of £1.00 each
100
100


 
4