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Registered number: 13441340
Astry Limited
Unaudited Financial Statements
For the Period 1 July 2022 to 31 December 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 13441340
31 December 2023 30 June 2022
Notes £ £ £ £
CURRENT ASSETS
Stocks 4 - 1,756
Debtors 5 - 7,268
Cash at bank and in hand 100 38,458
100 47,482
Creditors: Amounts Falling Due Within One Year 6 - (22,064 )
NET CURRENT ASSETS (LIABILITIES) 100 25,418
TOTAL ASSETS LESS CURRENT LIABILITIES 100 25,418
NET ASSETS 100 25,418
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account - 25,318
SHAREHOLDERS' FUNDS 100 25,418
For the period 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 member has 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.
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
Mr Laurent Riviere
Director
15/04/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Astry Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13441340 . The registered office is 85 Great Portland Street, First Floor, London, W1W 7LT.
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 includes revenue earned from the 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.

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Stocks and Work in Progress
Stocks are of finished goods and ar valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
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.
2.5. Taxation
Tax on profit represents the the tax payable on taxable profit for the year.

The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees
Average number of employees, including directors, during the period was: 1 (2022: 1)
1 1
4. Stocks
31 December 2023 30 June 2022
£ £
Finished goods - 1,756
5. Debtors
31 December 2023 30 June 2022
£ £
Due within one year
Trade debtors - 7,065
VAT - 203
- 7,268
Trade debtors include customer receipts held by Shopify, PayPal and other eCommerce platforms at the balance sheet date.
Page 2
Page 3
6. Creditors: Amounts Falling Due Within One Year
31 December 2023 30 June 2022
£ £
Corporation tax - 5,939
Other taxes and social security - 7,908
Director's loan account - 8,217
- 22,064
Other taxes and social security includes amounts payable in respect of the company's Import One Stop Shop (IOSS) registration for its sales into the European Union.
7. Share Capital
31 December 2023 30 June 2022
£ £
Allotted, Called up and fully paid 100 100
8. Dividends
31 December 2023 30 June 2022
£ £
On equity shares:
Final dividend paid 43,671 -
43,671 -
9. Post Balance Sheet Events
The company has been dormant since the period ended and the Director intends to make an application for voluntary striking off on the company’s behalf.
10. Related Party Transactions
On 31 December 2023, the company ceased to trade. Following the cessation of trade, all assets and liabilities were transferred at their balance sheet values to Mr Laurent Riviere, the Director and sole shareholder of the company.
Page 3