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Registered Number: 07711331
England and Wales

 

 

 

AABRU LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 June 2022

End date: 31 May 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 8,168    9,961 
8,168    9,961 
Current assets      
Stocks 237,700    87,700 
Debtors 25,275    14,000 
Cash at bank and in hand 320,814    421,412 
583,789    523,112 
Creditors: amount falling due within one year (169,682)   (118,412)
Net current assets 414,107    404,700 
 
Total assets less current liabilities 422,275    414,661 
Net assets 422,275    414,661 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 422,175    414,561 
Shareholder's funds 422,275    414,661 
 


For the year ended 31 May 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 02 February 2024 and were signed by:


-------------------------------
Aymen Bint Babar
Director
1
General Information
AABRU LIMITED is a private company, limited by shares, registered in England and Wales, registration number 07711331, registration address 259 GREEN STREET, LONDON, E7 8LJ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognized in the statement of income, except to the extent that it relates to items recognized in other comprehensive income or directly in capital and reserves. The companys 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.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
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:
Fixtures and Fittings 18% 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. 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 20 (2022 : 16).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 June 2022 30,405    30,405 
Additions  
Disposals  
At 31 May 2023 30,405    30,405 
Depreciation
At 01 June 2022 20,444    20,444 
Charge for year 1,793    1,793 
On disposals  
At 31 May 2023 22,237    22,237 
Net book values
Closing balance as at 31 May 2023 8,168    8,168 
Opening balance as at 01 June 2022 9,961    9,961 


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