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Registered Number: 05334201


 

 

 

M E HONARVAR LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 April 2022

End date: 31 March 2023
Report to the directors on the preparation of the unaudited statutory accounts of M E HONARVAR LIMITED for the year ended 31 March 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of M E HONARVAR LIMITED for the year ended 31 March 2023 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given to us.

As a practising member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://www.ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.

This report is made solely to the Board of Directors of M E HONARVAR LIMITED, as a body, in accordance with the terms of our engagement letter dated 26 December 2023 . Our work has been undertaken solely to prepare for your approval the accounts of M E HONARVAR LIMITED and state those matters that we have agreed to state to the Board of Directors of M E HONARVAR LIMITED, as a body, in this report.To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than M E HONARVAR LIMITED and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that M E HONARVAR 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 or loss of M E HONARVAR LIMITED.You consider that M E HONARVAR LIMITED is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of M E HONARVAR 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 financial statements 31 March 2023.



....................................................
Ardeshir Diznabi
1
Ridgeside Avenue
Hove
BN1 8WD
26 December 2023
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 250,000    250,000 
Tangible fixed assets 4 155,674    172,797 
405,674    422,797 
Current assets      
Stocks 1,500    1,000 
Debtors   (1,880)
Cash at bank and in hand 563,115    509,036 
564,615    508,156 
Creditors: amount falling due within one year (165,572)   (234,133)
Net current assets 399,043    274,023 
 
Total assets less current liabilities 804,717    696,820 
Net assets 804,717    696,820 
 

Capital and reserves
     
Called up share capital 5 100    100 
Profit and loss account 804,617    696,720 
Shareholder's funds 804,717    696,820 
 


For the year ended 31 March 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 and in accordance with the provisions of Part 15 of the Companies Act 2006. 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 26 December 2023 and were signed by:


-------------------------------
Mehrdad Ebrahimi HONARVAR
Director
2
General Information
M E HONARVAR LIMITED is a private company, limited by shares, registered in , registration number 05334201, registration address 112 BARDEN ROAD, TONBRIDGE TN9 1UJ, TN9 1UJ.

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.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
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:
Plant and Machinery 10 Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

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

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 April 2022 250,000    250,000 
Additions  
Disposals  
At 31 March 2023 250,000    250,000 
Amortisation
At 01 April 2022  
Charge for year  
On disposals  
At 31 March 2023  
Net book values
At 31 March 2023 250,000    250,000 
At 31 March 2022 250,000    250,000 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 April 2022 155,674    155,674 
Additions  
Disposals  
At 31 March 2023 155,674    155,674 
Depreciation
At 01 April 2022  
Charge for year  
On disposals  
At 31 March 2023  
Net book values
Closing balance as at 31 March 2023 155,674    155,674 
Opening balance as at 01 April 2022 172,797    172,797 


5.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 Class A shares of £1.00 each 100    100 
100    100 

3