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Registered Number: 11184874
England and Wales

 

 

 

AYSA FOOD AND WINE LTD


Abridged Accounts
 


Period of accounts

Start date: 01 April 2022

End date: 31 March 2023
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 March 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Temiz Associates Ltd T-A Temiz & Co Accountant
31 March 2023



....................................................
Temiz Associates Ltd T-A Temiz & Co Accountant
Chartered Public Finance Accountant
73 High Street
Gillingham
Kent
ME7 1BJ
23 December 2023
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 372,450   
Tangible fixed assets 4 455,925    356,350 
828,375    356,350 
Current assets      
Stocks 50,000   
Debtors: amounts falling due within one year 4,326    242,000 
Debtors: amounts falling due after one year 3,125    3,125 
Cash at bank and in hand 50,061    238,527 
107,512    483,652 
Creditors: amount falling due within one year (115,345)   (195,295)
Net current liabilities (7,833)   288,357 
 
Total assets less current liabilities 820,542    644,707 
Creditors: amount falling due after more than one year (199,549)   (41,667)
Net assets 620,993    603,040 
 

Capital and reserves
     
Called up share capital 5 100    100 
Profit and loss account 620,893    602,940 
Shareholder's funds 620,993    603,040 
 


For the year ended 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 23 December 2023 and were signed by:


-------------------------------
ALISEYDI ASLAN
Director
2
General Information
AYSA FOOD AND WINE LTD is a private company, limited by shares, registered in England and Wales, registration number 11184874, registration address 73 HIGH STREET, GILLINGHAM , KENT, ME7 1BJ. The trading address of the company is 75 HIGH STREET, GILLINGHAM, KENT, ME7 1BJ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Cost of sales
The cost of finished goods and work-in-progress comprises materials, other direct costs and related production overheads (based on FIFO policy).
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 17 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 0 Reducing Balance
Plant and Machinery 15% Reducing Balance
Motor Vehicles 15% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees


Average number of employees during the year was 7 (2022 : 9).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 April 2022  
Additions 382,000    382,000 
Disposals  
At 31 March 2023 382,000    382,000 
Amortisation
At 01 April 2022 9,550    9,550 
Charge for year  
On disposals  
At 31 March 2023 9,550    9,550 
Net book values
At 31 March 2023 372,450    372,450 
At 31 March 2022 (9,550)   (9,550)


4.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Total
  £   £   £   £   £
At 01 April 2022 356,350        17,040    373,390 
Additions   88,000    19,000      107,000 
Disposals       (17,040)   (17,040)
At 31 March 2023 356,350    88,000    19,000      463,350 
Depreciation
At 01 April 2022       9,790    9,790 
Charge for year   6,000    1,425      7,425 
On disposals       (9,790)   (9,790)
At 31 March 2023   6,000    1,425      7,425 
Net book values
Closing balance as at 31 March 2023 356,350    82,000    17,575      455,925 
Opening balance as at 01 April 2022 356,350          356,350 


5.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 Class A shares of £1.00 each 100    100 
100    100 

3