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Company Registration No. 11740461 (England and Wales)
AOSH QUALIFICATIONS LIMITED Unaudited accounts for the year ended 31 December 2023
AOSH QUALIFICATIONS LIMITED Unaudited accounts Contents
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AOSH QUALIFICATIONS LIMITED Company Information for the year ended 31 December 2023
Director
SHAHID JAVED
Company Number
11740461 (England and Wales)
Registered Office
1089 1ST FLOOR STOCKPORT ROAD MANCHESTER M19 2RE ENGLAND
Accountants
THE TAXCOM ACCOUNTANTS LLP 109 CHEETHAM HILL ROAD MANCHESTER M8 8PY
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AOSH QUALIFICATIONS LIMITED Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
12,640 
15,503 
Current assets
Inventories
3,412 
- 
Debtors
229,107 
263,542 
Cash at bank and in hand
96,577 
24,128 
329,096 
287,670 
Creditors: amounts falling due within one year
(10,879)
(7,008)
Net current assets
318,217 
280,662 
Total assets less current liabilities
330,857 
296,165 
Creditors: amounts falling due after more than one year
(325,072)
(334,523)
Net assets/(liabilities)
5,785 
(38,358)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
5,685 
(38,458)
Shareholders' funds
5,785 
(38,358)
For the year ending 31 December 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 15 March 2024 and were signed on its behalf by
SHAHID JAVED Director Company Registration No. 11740461
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AOSH QUALIFICATIONS LIMITED Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
AOSH QUALIFICATIONS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 11740461. The registered office is 1089 1ST FLOOR STOCKPORT ROAD, MANCHESTER, M19 2RE, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
18%
Computer equipment
18%
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AOSH QUALIFICATIONS LIMITED Notes to the Accounts for the year ended 31 December 2023
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 January 2023
7,416 
17,398 
24,814 
At 31 December 2023
7,416 
17,398 
24,814 
Depreciation
At 1 January 2023
3,765 
5,546 
9,311 
Charge for the year
730 
2,133 
2,863 
At 31 December 2023
4,495 
7,679 
12,174 
Net book value
At 31 December 2023
2,921 
9,719 
12,640 
At 31 December 2022
3,651 
11,852 
15,503 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
131,510 
165,542 
Accrued income and prepayments
3,000 
- 
Other debtors
94,597 
98,000 
229,107 
263,542 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
3,455 
609 
Other creditors
7,424 
6,399 
10,879 
7,008 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
26,572 
36,023 
Other creditors
298,500 
298,500 
325,072 
334,523 
Other Creditors' figure is solely comprised of the 'Long Term Interest Free Director Loan' (investment) provided by the Director, Mr Shaihid Javed, to the company. The long-term 'Director Loan Account' balance provided by the Director, Mr Shahid Javed, to the company stands at £298,500 on the Balance Sheet date.
8
Average number of employees
During the year the average number of employees was 4 (2022: 7).
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