2022-06-012023-05-312023-05-31false13425881AHO2 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AHO2 LIMITED

Registered Number
13425881
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2023

AHO2 LIMITED
Company Information
for the year from 1 June 2022 to 31 May 2023

Director

SYED, Erum

Registered Address

30 Compton Avenue
Wembley
HA0 3FD

Registered Number

13425881 (England and Wales)
AHO2 LIMITED
Balance Sheet as at
31 May 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets68,0009,000
Tangible assets728,94937,473
36,94946,473
Current assets
Stocks107,6507,500
Debtors1148,35758,856
Cash at bank and on hand10,22410,043
66,23176,399
Creditors amounts falling due within one year12105,98780,988
Net current assets (liabilities)(39,756)(4,589)
Total assets less current liabilities(2,807)41,884
Creditors amounts falling due after one year1316,69621,614
Provisions for liabilities14(7,120)(7,120)
Net assets(26,623)13,150
Capital and reserves
Called up share capital100100
Profit and loss account(26,723)13,050
Shareholders' funds(26,623)13,150
The financial statements were approved and authorised for issue by the Director on 22 February 2024, and are signed on its behalf by:
SYED, Erum
Director
Registered Company No. 13425881
AHO2 LIMITED
Notes to the Financial Statements
for the year ended 31 May 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
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
3.Basis of measurement used in financial statements
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).
4.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Land and buildings-10
Plant and machinery25-
Fixtures and fittings25-
Office Equipment-3
Intangible assets policy
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. Franchise Fee is amortised for 10 years straight line.
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Taxation policy
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax policy
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
5.Employee information

20232022
Average number of employees during the year65
6.Intangible assets

Other

Total

££
Cost or valuation
At 01 June 2210,00010,000
At 31 May 2310,00010,000
Amortisation and impairment
At 01 June 221,0001,000
Charge for year1,0001,000
At 31 May 232,0002,000
Net book value
At 31 May 238,0008,000
At 31 May 229,0009,000
7.Property, plant and equipment

Land & buildings

Plant & machinery

Fixtures & fittings

Office Equipment

Total

£££££
Cost or valuation
At 01 June 225,85030,0484,2772,93143,106
Additions-225-333558
At 31 May 235,85030,2734,2773,26443,664
Depreciation and impairment
At 01 June 222444,2295885725,633
Charge for year5856,5069231,0689,082
At 31 May 2382910,7351,5111,64014,715
Net book value
At 31 May 235,02119,5382,7661,62428,949
At 31 May 225,60625,8193,6892,35937,473
8.Description of nature of transactions and balances with related parties
At the year-end, Amounts owed by/to group undertakings balance include £488 (2022: £800) due to Syed Group Holdings Limited and £15,000 (2022: £15,000) due to Ahem ! Ltd and £21,826 (2022: £24,035) due to AHO Ltd, where Mr. M B Syed is director of Syed Group Holdings Ltd and Ahem ! Ltd and Mr. A Syed is the director of AHO Ltd. Included in other creditors is an amount of £178 (2022: £178) which relates to Ahem (UK) Ltd, where Mr. M B Syed is also director of the company.
9.Directors advances, credits and guarantees
Included in other creditors is an amount of £13,798 (2022: £20,516 debit) which relates to director's loan account Mrs. Erum Syed.
10.Stocks

2023

2022

££
Raw materials and consumables7,6507,500
Total7,6507,500
11.Debtors

2023

2022

££
Other debtors39,75557,611
Prepayments and accrued income8,6021,245
Total48,35758,856
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
12.Creditors within one year

2023

2022

££
Trade creditors / trade payables18,43513,436
Bank borrowings and overdrafts8,3868,386
Amounts owed to related parties37,31439,835
Taxation and social security18,4949,832
Other creditors23,3589,499
Total105,98780,988
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
13.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts16,69621,614
Total16,69621,614
14.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)7,1207,120
Total7,1207,120