Company Registration No. 4207491 (England and Wales)
ADLUMA LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023
PAGES FOR FILING WITH REGISTRAR
ADLUMA LIMITED
COMPANY INFORMATION
Directors
A J Fellowes
J A Fellowes
Secretary
A J Fellowes
Company number
4207491
Registered office
Devonshire Business Centre
Letchworth Garden City
Herts
SG6 1JG
ADLUMA LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 3
ADLUMA LIMITED
BALANCE SHEET
AS AT
30 APRIL 2023
30 April 2023
- 1 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
2
631
842
Current assets
Stocks
15,459
13,220
Debtors
3
3,224
11,968
Cash at bank and in hand
1,428
4,920
20,111
30,108
Creditors: amounts falling due within one year
4
(31,856)
(30,746)
Net current liabilities
(11,745)
(638)
Total assets less current liabilities
(11,114)
204
Capital and reserves
Called up share capital
5
100
100
Profit and loss reserves
(11,214)
104
Total equity
(11,114)
204

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

Directors' responsibilities:

 

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

The financial statements were approved by the board of directors and authorised for issue on 17 October 2023 and are signed on its behalf by:
A J Fellowes
Director
Company Registration No. 4207491
ADLUMA LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2023
- 2 -
1
Accounting policies
Company information

Adluma Limited is a private company limited by shares incorporated in England and Wales. The registered office is Devonshire Business Centre, Letchworth Garden City, Herts, SG6 1JG.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

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

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 bases:

Equipment
25% reducing balance

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 profit or loss.

1.4
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

ADLUMA LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2023
- 3 -
2
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 May 2022 and 30 April 2023
30,082
Depreciation and impairment
At 1 May 2022
29,240
Depreciation charged in the year
211
At 30 April 2023
29,451
Carrying amount
At 30 April 2023
631
At 30 April 2022
842
3
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
3,224
11,968
4
Creditors: amounts falling due within one year
2023
2022
£
£
Trade creditors
3,443
3,499
Other creditors
28,413
27,247
31,856
30,746
5
Called up share capital
2023
2022
£
£
Ordinary share capital
Authorised
100 Ordinary of £1 each
100
100
Issued and fully paid
100 Ordinary of £1 each
100
100
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