2022-04-012023-03-312023-03-31false10284898AMIR ARIF LTD2024-01-0986230iso4217:GBPxbrli:pure102848982022-04-01102848982023-03-31102848982022-04-012023-03-31102848982021-04-01102848982022-03-31102848982021-04-012022-03-3110284898bus:SmallEntities2022-04-012023-03-3110284898bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3110284898bus:FullAccounts2022-04-012023-03-3110284898bus:PrivateLimitedCompanyLtd2022-04-012023-03-3110284898core:WithinOneYear2023-03-3110284898core:AfterOneYear2023-03-3110284898core:WithinOneYear2022-03-3110284898core:AfterOneYear2022-03-3110284898core:ShareCapital2023-03-3110284898core:SharePremium2023-03-3110284898core:RevaluationReserve2023-03-3110284898core:OtherReservesSubtotal2023-03-3110284898core:RetainedEarningsAccumulatedLosses2023-03-3110284898core:ShareCapital2022-03-3110284898core:SharePremium2022-03-3110284898core:RevaluationReserve2022-03-3110284898core:OtherReservesSubtotal2022-03-3110284898core:RetainedEarningsAccumulatedLosses2022-03-3110284898core:LandBuildings2023-03-3110284898core:PlantMachinery2023-03-3110284898core:Vehicles2023-03-3110284898core:FurnitureFittings2023-03-3110284898core:OfficeEquipment2023-03-3110284898core:NetGoodwill2023-03-3110284898core:IntangibleAssetsOtherThanGoodwill2023-03-3110284898core:ListedExchangeTraded2023-03-3110284898core:UnlistedNon-exchangeTraded2023-03-3110284898core:LandBuildings2022-03-3110284898core:PlantMachinery2022-03-3110284898core:Vehicles2022-03-3110284898core:FurnitureFittings2022-03-3110284898core:OfficeEquipment2022-03-3110284898core:NetGoodwill2022-03-3110284898core:IntangibleAssetsOtherThanGoodwill2022-03-3110284898core:ListedExchangeTraded2022-03-3110284898core:UnlistedNon-exchangeTraded2022-03-3110284898core:LandBuildings2022-04-012023-03-3110284898core:PlantMachinery2022-04-012023-03-3110284898core:Vehicles2022-04-012023-03-3110284898core:FurnitureFittings2022-04-012023-03-3110284898core:OfficeEquipment2022-04-012023-03-3110284898core:NetGoodwill2022-04-012023-03-3110284898core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3110284898core:ListedExchangeTraded2022-04-012023-03-3110284898core:UnlistedNon-exchangeTraded2022-04-012023-03-3110284898core:MoreThanFiveYears2022-04-012023-03-3110284898core:Non-currentFinancialInstruments2023-03-3110284898core:Non-currentFinancialInstruments2022-03-3110284898dpl:CostSales2022-04-012023-03-3110284898dpl:DistributionCosts2022-04-012023-03-3110284898core:LandBuildings2022-04-012023-03-3110284898core:PlantMachinery2022-04-012023-03-3110284898core:Vehicles2022-04-012023-03-3110284898core:FurnitureFittings2022-04-012023-03-3110284898core:OfficeEquipment2022-04-012023-03-3110284898dpl:AdministrativeExpenses2022-04-012023-03-3110284898core:NetGoodwill2022-04-012023-03-3110284898core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3110284898dpl:GroupUndertakings2022-04-012023-03-3110284898dpl:ParticipatingInterests2022-04-012023-03-3110284898dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3110284898core:ListedExchangeTraded2022-04-012023-03-3110284898dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3110284898core:UnlistedNon-exchangeTraded2022-04-012023-03-3110284898dpl:CostSales2021-04-012022-03-3110284898dpl:DistributionCosts2021-04-012022-03-3110284898core:LandBuildings2021-04-012022-03-3110284898core:PlantMachinery2021-04-012022-03-3110284898core:Vehicles2021-04-012022-03-3110284898core:FurnitureFittings2021-04-012022-03-3110284898core:OfficeEquipment2021-04-012022-03-3110284898dpl:AdministrativeExpenses2021-04-012022-03-3110284898core:NetGoodwill2021-04-012022-03-3110284898core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3110284898dpl:GroupUndertakings2021-04-012022-03-3110284898dpl:ParticipatingInterests2021-04-012022-03-3110284898dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012022-03-3110284898core:ListedExchangeTraded2021-04-012022-03-3110284898dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012022-03-3110284898core:UnlistedNon-exchangeTraded2021-04-012022-03-3110284898core:NetGoodwill2023-03-3110284898core:IntangibleAssetsOtherThanGoodwill2023-03-3110284898core:LandBuildings2023-03-3110284898core:PlantMachinery2023-03-3110284898core:Vehicles2023-03-3110284898core:FurnitureFittings2023-03-3110284898core:OfficeEquipment2023-03-3110284898core:AfterOneYear2023-03-3110284898core:WithinOneYear2023-03-3110284898core:ListedExchangeTraded2023-03-3110284898core:UnlistedNon-exchangeTraded2023-03-3110284898core:ShareCapital2023-03-3110284898core:SharePremium2023-03-3110284898core:RevaluationReserve2023-03-3110284898core:OtherReservesSubtotal2023-03-3110284898core:RetainedEarningsAccumulatedLosses2023-03-3110284898core:NetGoodwill2022-03-3110284898core:IntangibleAssetsOtherThanGoodwill2022-03-3110284898core:LandBuildings2022-03-3110284898core:PlantMachinery2022-03-3110284898core:Vehicles2022-03-3110284898core:FurnitureFittings2022-03-3110284898core:OfficeEquipment2022-03-3110284898core:AfterOneYear2022-03-3110284898core:WithinOneYear2022-03-3110284898core:ListedExc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AMIR ARIF LTD

Registered Number
10284898
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

AMIR ARIF LTD
Company Information
for the year from 1 April 2022 to 31 March 2023

Directors

ARIF, Amir
RAZZAQ, Mursaleen

Registered Address

2 Fitzwilliam Street
Wath-Upon-Dearne
Rotherham
S63 7HF

Registered Number

10284898 (England and Wales)
AMIR ARIF LTD
Statement of Financial Position
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets65,000-
Tangible assets7362,034377,717
367,034377,717
Current assets
Debtors9443,478414,801
Cash at bank and on hand27,418129,971
470,896544,772
Creditors amounts falling due within one year10(211,476)(16,644)
Net current assets (liabilities)259,420528,128
Total assets less current liabilities626,454905,845
Creditors amounts falling due after one year11(227,798)(346,483)
Net assets398,656559,362
Capital and reserves
Called up share capital100100
Profit and loss account398,556559,262
Shareholders' funds398,656559,362
The financial statements were approved and authorised for issue by the Board of Directors on 9 January 2024, and are signed on its behalf by:
ARIF, Amir
Director
RAZZAQ, Mursaleen
Director

Registered Company No. 10284898
AMIR ARIF LTD
Notes to the Financial Statements
for the year ended 31 March 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
These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
3.Basis of measurement used in financial statements
The financial statements have been prepared on the historical cost basis.
4.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling, which is the functional currency of the entity.
Property, plant and equipment policy
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Reducing balance (%)
Plant and machinery20
Vehicles20
Office Equipment20
Intangible assets policy
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Revenue recognition policy
The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted, or substantively enacted, by the reporting date that are expected to apply to the reversal of the timing difference.
Leases policy
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Going concern
Following the challenges arising as a consequence of the Covid-19 pandemic in 2020/21, more latterly the UK economy has been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company’s trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it, and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
5.Employee information

20232022
Average number of employees during the year22
6.Intangible assets

Other

Total

££
Cost or valuation
Additions5,0005,000
At 31 March 235,0005,000
Net book value
At 31 March 235,0005,000
At 31 March 22--
7.Property, plant and equipment

Land & buildings

Plant & machinery

Vehicles

Office Equipment

Total

£££££
Cost or valuation
At 01 April 22300,00038,52057,5891,862397,971
Disposals---(464)(464)
At 31 March 23300,00038,52057,5891,398397,507
Depreciation and impairment
At 01 April 22-7,70411,5181,03220,254
Charge for year-6,1639,21413115,508
On disposals---(289)(289)
At 31 March 23-13,86720,73287435,473
Net book value
At 31 March 23300,00024,65336,857524362,034
At 31 March 22300,00030,81646,071830377,717
8.Description of nature of transactions and balances with related parties
During the year the directors made available a loan to the company. This loan was repayable on demand. At the year end the balance of this loan was £18,025.60 (2022 - £3,033).
9.Debtors

2023

2022

££
Amounts owed by group undertakings393,478414,801
Other debtors50,000-
Total443,478414,801
10.Creditors within one year

2023

2022

££
Trade creditors / trade payables2020
Bank borrowings and overdrafts51,639-
Amounts owed to related parties87,9843,033
Taxation and social security63,78513,563
Finance lease and HP contracts7,704-
Accrued liabilities and deferred income34428
Total211,47616,644
11.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts210,464313,741
Other creditors17,33432,742
Total227,798346,483
12.Finance lease and HP contracts after one year

2023

2022

££
Finance lease and HP contracts17,33432,742