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Registered number: 14104291
Airgon Technologies Ltd
Unaudited Financial Statements
For the Period 12 May 2022 to 31 May 2023
DIGI Accountancy Ltd
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 14104291
31 May 2023
Notes £ £
FIXED ASSETS
Intangible Assets 4 19,405
Tangible Assets 5 25,191
44,596
CURRENT ASSETS
Stocks 6 46,000
Debtors 7 3,139
Cash at bank and in hand 29,637
78,776
Creditors: Amounts Falling Due Within One Year 8 (20,618 )
NET CURRENT ASSETS (LIABILITIES) 58,158
TOTAL ASSETS LESS CURRENT LIABILITIES 102,754
Creditors: Amounts Falling Due After More Than One Year 9 (104,167 )
NET LIABILITIES (1,413 )
CAPITAL AND RESERVES
Called up share capital 10 300
Share premium account 49,915
Profit and Loss Account (51,628 )
SHAREHOLDERS' FUNDS (1,413)
Page 1
Page 2
For the period ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
C Ross
Director
05/02/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Airgon Technologies Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14104291 . The registered office is C/O Digi Accountancy, 6th Floor, Parsonage Chambers, 3 Parsonage, Manchester, M3 2HW.
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. Significant judgements and estimations
In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.
Judgements, estimates and assumptions have been made in the preparation of these financial statements. The Director has exercised significant judgement when determining the value of stock at the balance sheet date.
2.3. 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.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets consists of website design. It is amortised over its estimated economic life of 5 years.
2.5. 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:
Plant & Machinery 20% straight line
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 2
2
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4. Intangible Assets
Other
£
Cost
As at 12 May 2022 -
Additions 22,830
As at 31 May 2023 22,830
Amortisation
As at 12 May 2022 -
Provided during the period 3,425
As at 31 May 2023 3,425
Net Book Value
As at 31 May 2023 19,405
As at 12 May 2022 -
5. Tangible Assets
Plant & Machinery
£
Cost
As at 12 May 2022 -
Additions 28,519
As at 31 May 2023 28,519
Depreciation
As at 12 May 2022 -
Provided during the period 3,328
As at 31 May 2023 3,328
Net Book Value
As at 31 May 2023 25,191
As at 12 May 2022 -
6. Stocks
31 May 2023
£
Stock 46,000
46,000
7. Debtors
31 May 2023
£
Due within one year
VAT 2,924
Called up share capital not paid 215
3,139
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Page 5
8. Creditors: Amounts Falling Due Within One Year
31 May 2023
£
Directors' loan accounts 20,618
20,618
9. Creditors: Amounts Falling Due After More Than One Year
31 May 2023
£
Other loans 104,167
104,167
10. Share Capital
31 May 2023
£
Called Up Share Capital not Paid 215
Called Up Share Capital has been paid up 85
Amount of Allotted, Called Up Share Capital 300
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