Registered number
10273737
A2ACOM LTD
Filleted Accounts
31 July 2023
A2ACOM LTD
Registered number: 10273737
Balance Sheet
as at 31 July 2023
Notes 2023 2022
£ £
Fixed assets
Tangible assets 3 - 3,588
Current assets
Debtors 4 (5,307) (3,683)
Cash at bank and in hand 5,267 13,393
(40) 9,710
Creditors: amounts falling due within one year 5 (12,346) (735)
Net current (liabilities)/assets (12,386) 8,975
Total assets less current liabilities (12,386) 12,563
Creditors: amounts falling due after more than one year 6 (94,652) (100,815)
Net liabilities (107,038) (88,252)
Capital and reserves
Called up share capital 1,000 1,000
Profit and loss account (108,038) (89,252)
Shareholder's funds (107,038) (88,252)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Andrey ARTEMENKO
Director
Approved by the board on 8 March 2024
A2ACOM LTD
Notes to the Accounts
for the year ended 31 July 2023
1 Accounting policies
Accounting Convention
These financial statements have been prepared in accordance with FRS 102 " The Financial Reporting Standard applicable in the UK and Republic of Ireland" ("FRS102") and the requirements of the Companies Act2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The Financial statement are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

These financial statements for the year ended 31 July 2019 are the first financial statements of A2A Europe Limited prepared in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and the Republic of Ireland. The date of transition to FRS 102 was 1 August 2018. The reported financial position and financial performance for the previous period are not affected by the transition to FRS 102.
Financial Instruments
The Company only has the financial instruments which are classified as basic financial instruments.

Short-term debtors and creditors are measured at the settlement value. Any losses from impairment are recognised in profit and loss.
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life.

As amount £6686 is lower than Anual Inveastment Allowance (AIA), it was written off in the year of acquisition.
Taxation
The tax expense represents the sum of the tax currently payable and deferred tax.
Pensions
Contributions to the NEST (National Employment Saving Trust) are expensed in the period to which they relate.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 2 3
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 August 2022 10,151
At 31 July 2023 10,151
Depreciation
At 1 August 2022 6,563
Charge for the year 3,588
At 31 July 2023 10,151
Net book value
At 31 July 2023 -
At 31 July 2022 3,588
4 Debtors 2023 2022
£ £
Trade debtors (5,307) (3,683)
5 Creditors: amounts falling due within one year 2023 2022
£ £
Bank loans and overdrafts 14,863 -
Taxation and social security costs (2,517) (64)
Other creditors - 799
12,346 735
4 Employees
The average monthly number of persons (including directors) employed by the company during the year was 4 (2018-0).
6 Creditors: amounts falling due after one year 2023 2022
£ £
Bank loans 30,000 40,000
Other creditors 64,652 60,815
94,652 100,815
6 Directors Loan
At 31 July 2019, the company had a loan in the sum of £210000. The loan will be repaid in full on 22 November 2022.
7 Other information
A2ACOM LTD is a private company limited by shares and incorporated in England. Its registered office is:
130 Linden Gardens
Enfield
EN1 4EA
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