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Registered number: 08223881
Afreen Communication Ltd
Financial Statements
For The Year Ended 31 August 2022
Patel & Co. Accountants
362 Derby Street
Bolton
BL3 6LS
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08223881
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 1,189 1,450
1,189 1,450
CURRENT ASSETS
Debtors 5 60,314 59,603
Cash at bank and in hand 7,797 7,797
68,111 67,400
Creditors: Amounts Falling Due Within One Year 6 (17,609 ) (7,414 )
NET CURRENT ASSETS (LIABILITIES) 50,502 59,986
TOTAL ASSETS LESS CURRENT LIABILITIES 51,691 61,436
Creditors: Amounts Falling Due After More Than One Year 7 (50,000 ) (50,000 )
NET ASSETS 1,691 11,436
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 1,690 11,435
SHAREHOLDERS' FUNDS 1,691 11,436
Page 1
Page 2
For the year ending 31 August 2022 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Rafik Namazi
Director
18th May 2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Afreen Communication Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08223881 . The registered office is 26 Roman Road, Preston, PR1 4NQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Motor Vehicles 18% on WDV
Fixtures & Fittings 18% on WDV
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2021: 2)
1 2
4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 September 2021 4,111 1,225 5,336
As at 31 August 2022 4,111 1,225 5,336
Depreciation
As at 1 September 2021 2,862 1,024 3,886
Provided during the period 225 36 261
As at 31 August 2022 3,087 1,060 4,147
Net Book Value
As at 31 August 2022 1,024 165 1,189
As at 1 September 2021 1,249 201 1,450
Page 3
Page 4
5. Debtors
2022 2021
£ £
Due within one year
VAT 60,314 59,603
60,314 59,603
6. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 5,890 1,588
Corporation tax 3,136 3,136
Director's loan account 8,583 2,690
17,609 7,414
7. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Bank loans 50,000 50,000
50,000 50,000
8. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 1 1
Page 4