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
AOSH QUALIFICATIONS LIMITED
Company Information
for the year ended 31 December 2023
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
AOSH QUALIFICATIONS LIMITED
Statement of financial position
as at 31 December 2023
Tangible assets
12,640
15,503
Cash at bank and in hand
96,577
24,128
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)
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
AOSH QUALIFICATIONS LIMITED
Notes to the Accounts
for the year ended 31 December 2023
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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 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:
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
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
At 31 December 2023
2,921
9,719
12,640
At 31 December 2022
3,651
11,852
15,503
Amounts falling due within one year
Trade debtors
131,510
165,542
Accrued income and prepayments
3,000
-
Other debtors
94,597
98,000
6
Creditors: amounts falling due within one year
2023
2022
Taxes and social security
3,455
609
Other creditors
7,424
6,399
7
Creditors: amounts falling due after more than one year
2023
2022
Other creditors
298,500
298,500
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).