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Registered Number: 07656530
England and Wales

 

 

 

AUDRALEX COMPANY LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 July 2022

End date: 30 June 2023
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Audralex Company Limited for the year ended 30 June 2023

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Audralex Company Limited for the year ended 30 June 2023 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the Board of Directors of Audralex Company Limited , as a body, in accordance with the terms of our engagement letter dated 14 March 2024. Our work has been undertaken solely to prepare for your approval the accounts of Audralex Company Limited and state those matters that we have agreed to state to the Board of Directors of Audralex Company Limited, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Audralex Company Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Audralex Company Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Audralex Company Limited. You consider that Audralex Company Limited is exempt from the statutory audit requirement for the year

We have not been instructed to carry out an audit or a review of the accounts of Audralex Company Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.



....................................................
T & K Accounting Group
69 Banstead Road
Carshalton
SM5 3NP
14 March 2024
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 58    77 
58    77 
Current assets      
Debtors: amounts falling due within one year 47,438   
Cash at bank and in hand 2,182    66,682 
49,620    66,682 
Creditors: amount falling due within one year (44,353)   (54,958)
Net current assets 5,267    11,724 
 
Total assets less current liabilities 5,325    11,801 
Net assets 5,325    11,801 
 

Capital and reserves
     
Called up share capital 4 1    1 
Profit and loss account 5,325    11,800 
Shareholder's funds 5,326    11,801 
 


For the year ended 30 June 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. 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 14 March 2024 and were signed by:


-------------------------------
Dr Alexander Fung
Director
2
General Information
Audralex Company Limited is a private company, limited by shares, registered in England and Wales, registration number 07656530, registration address 69 Banstead road, CARSHALTON, Surrey, SM5 3NP.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
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 recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s 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
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:
Computer Equipment 25 Reducing Balance
2.

Average number of employees

Average number of employees during the year was 0 (2022 : 0).
3.

Tangible fixed assets

Cost or valuation Computer Equipment   Total
  £   £
At 01 July 2022 1,571    1,571 
Additions  
Disposals  
At 30 June 2023 1,571    1,571 
Depreciation
At 01 July 2022 1,494    1,494 
Charge for year 19    19 
On disposals  
At 30 June 2023 1,513    1,513 
Net book values
Closing balance as at 30 June 2023 58    58 
Opening balance as at 01 July 2022 77    77 


4.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
1 Class A share of £1.00 each  
 

5.

Related parties

During the year the company entered into the following transactions with related parties:
Transaction value - income/(expenses) Balance owed by/(owed to)
2023
£
 2022
£
 2023
£
 2022
£
A & A Jet Company47,438 47,438 
3