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REGISTERED NUMBER: 07484916 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2023

for

Appna Cash & Carry (Manchester) Limited

Appna Cash & Carry (Manchester) Limited (Registered number: 07484916)

Contents of the Financial Statements
for the Year Ended 31 January 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Appna Cash & Carry (Manchester) Limited

Company Information
for the Year Ended 31 January 2023







DIRECTORS: N Ahmed
S Ahmad





SECRETARY:





REGISTERED OFFICE: Trust House
St James Business Park
5 New Augustus Street
Bradford
West Yorkshire
BD1 5 LL





REGISTERED NUMBER: 07484916 (England and Wales)





ACCOUNTANTS: Isaacs
Trust House
St James Business Park
5 New Augustus Street
Bradford
West Yorkshire
BD1 5LL

Appna Cash & Carry (Manchester) Limited (Registered number: 07484916)

Balance Sheet
31 January 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 225,000 225,000
Tangible assets 5 92,866 123,058
317,866 348,058

CURRENT ASSETS
Stocks 219,350 226,490
Debtors 6 240,247 221,464
Cash at bank and in hand 348,150 326,197
807,747 774,151
CREDITORS
Amounts falling due within one year 7 290,568 242,753
NET CURRENT ASSETS 517,179 531,398
TOTAL ASSETS LESS CURRENT
LIABILITIES

835,045

879,456

CREDITORS
Amounts falling due after more than one
year

8

(250,000

)

(300,000

)

PROVISIONS FOR LIABILITIES (12,865 ) (11,978 )
NET ASSETS 572,180 567,478

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 571,180 566,478
SHAREHOLDERS' FUNDS 572,180 567,478

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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.

Appna Cash & Carry (Manchester) Limited (Registered number: 07484916)

Balance Sheet - continued
31 January 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 25 October 2023 and were signed on its behalf by:





N Ahmed - Director


Appna Cash & Carry (Manchester) Limited (Registered number: 07484916)

Notes to the Financial Statements
for the Year Ended 31 January 2023


1. STATUTORY INFORMATION

Appna Cash & Carry (Manchester) 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.

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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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.

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 etc - 25% 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 Income Statement, 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.

Appna Cash & Carry (Manchester) Limited (Registered number: 07484916)

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


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 72 (2022 - 72 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 February 2022
and 31 January 2023 225,000
NET BOOK VALUE
At 31 January 2023 225,000
At 31 January 2022 225,000

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 February 2022 523,515
Additions 763
At 31 January 2023 524,278
DEPRECIATION
At 1 February 2022 400,457
Charge for year 30,955
At 31 January 2023 431,412
NET BOOK VALUE
At 31 January 2023 92,866
At 31 January 2022 123,058

6. DEBTORS
2023 2022
£    £   
Amounts falling due within one year:
Trade debtors 171,310 151,354
Other debtors 68,937 31,910
240,247 183,264

Appna Cash & Carry (Manchester) Limited (Registered number: 07484916)

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


6. DEBTORS - continued
2023 2022
£    £   
Amounts falling due after more than one year:
Other debtors - 38,200

Aggregate amounts 240,247 221,464

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 247,427 226,005
Taxation and social security 43,141 16,748
290,568 242,753

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 250,000 300,000