2022-03-012023-02-282023-02-28false07964136AAYUGHAN 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AAYUGHAN LIMITED

Registered Number
07964136
(England and Wales)

Unaudited Financial Statements for the Year ended
28 February 2023

AAYUGHAN LIMITED
Company Information
for the year from 1 March 2022 to 28 February 2023

Director

Kishore Kumar Manjiani

Registered Address

191a Pampisford Road
South Croydon
CR2 6DF

Registered Number

07964136 (England and Wales)
AAYUGHAN LIMITED
Balance Sheet as at
28 February 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets61,061-
Investments7114-
1,175-
Current assets
Cash at bank and on hand134,2098,824
134,2098,824
Creditors amounts falling due within one year9(126,295)(8,150)
Net current assets (liabilities)7,914674
Total assets less current liabilities9,089674
Net assets9,089674
Capital and reserves
Called up share capital214200
Profit and loss account8,875474
Shareholders' funds9,089674
The financial statements were approved and authorised for issue by the Director on 15 August 2023, and are signed on its behalf by:
Kishore Kumar Manjiani
Director
Registered Company No. 07964136
AAYUGHAN LIMITED
Notes to the Financial Statements
for the year ended 28 February 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Basis of measurement used in financial statements
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
4.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment4
Revenue recognition policy
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Investments policy
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
Valuation of financial instruments policy
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised. Basic financial liabilities Basic financial liabilities, including creditors are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised
5.Employee information

20232022
Average number of employees during the year42
6.Property, plant and equipment

Office Equipment

Total

££
Cost or valuation
Additions1,1841,184
At 28 February 231,1841,184
Depreciation and impairment
Charge for year123123
At 28 February 23123123
Net book value
At 28 February 231,0611,061
At 28 February 22--
7.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
Additions114114
At 28 February 23114114
Net book value
At 28 February 23114114
At 28 February 22--

Notes

1Investments in group undertakings and participating interests
8.Description of nature of transactions and balances with related parties
Included in other creditors at the year end is an amount of £4,117 (2022: £7,154) due to the director. Included in the accounts is other creditors balance of £110,000 (2022:Nil) due to First Dental Healthcare Ltd, a company connected to the director. During the year the company received management fees of £42,000 (2022:£3,500) from Wandsworth Town Dental Practice Limited, a company associated with director.
9.Creditors within one year

2023

2022

££
Amounts owed to related parties110,000-
Taxation and social security3,84596
Other creditors11,4377,154
Accrued liabilities and deferred income1,013900
Total126,2958,150