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Registered number: 14185134
Arda Biomaterials Ltd
Unaudited Financial Statements
For the Period 21 June 2022 to 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14185134
30 June 2023
Notes £ £
FIXED ASSETS
Tangible Assets 4 5,542
5,542
CURRENT ASSETS
Debtors 5 36,910
Cash at bank and in hand 962,388
999,298
Creditors: Amounts Falling Due Within One Year 6 (41,480 )
NET CURRENT ASSETS (LIABILITIES) 957,818
TOTAL ASSETS LESS CURRENT LIABILITIES 963,360
NET ASSETS 963,360
CAPITAL AND RESERVES
Called up share capital 7 120
Share premium account 1,244,940
Profit and Loss Account (281,700 )
SHAREHOLDERS' FUNDS 963,360
Page 1
Page 2
For the period ending 30 June 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Dr Edward Mitchell
Director
28/02/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Arda Biomaterials Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14185134 . The registered office is 10 Pedworth Gardens, London, SE16 2DX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 20% straight line
Plant & Machinery 20% reducing balance
Fixtures & Fittings 20% reducing balance
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 3
3
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 21 June 2022 - - -
Additions 4,477 1,089 5,566
As at 30 June 2023 4,477 1,089 5,566
Depreciation
As at 21 June 2022 - - -
Provided during the period - 24 24
As at 30 June 2023 - 24 24
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 June 2023 4,477 1,065 5,542
As at 21 June 2022 - - -
5. Debtors
30 June 2023
£
Due within one year
Prepayments and accrued income 25,401
VAT 11,509
36,910
6. Creditors: Amounts Falling Due Within One Year
30 June 2023
£
Trade creditors 24,591
Other taxes and social security 6,760
Net wages 10,059
Directors' loan accounts 70
41,480
7. Share Capital
30 June 2023
£
Allotted, Called up and fully paid 120
Page 4