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Registration number: 14332986

Aphrodite Regen Limited

Annual Report and Unaudited Filleted Abridged Financial Statements

for the Period from 2 September 2022 to 31 December 2023

 

Aphrodite Regen Limited

Contents

Abridged Balance Sheet

1

Notes to the Unaudited Abridged Financial Statements

2 to 3

 

Aphrodite Regen Limited

(Registration number: 14332986)
Abridged Balance Sheet as at 31 December 2023

Note

2023
£

Fixed assets

 

Investments

4

10,000

Current assets

 

Debtors

426,332

Cash at bank and in hand

 

377,011

 

803,343

Creditors: Amounts falling due within one year

(409,657)

Net current assets

 

393,686

Net assets

 

403,686

Capital and reserves

 

Called up share capital

100

Profit and loss account

403,586

Total equity

 

403,686

For the financial 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 members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the Company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 29 April 2024
 

Ms F R Box

Director

 

Aphrodite Regen Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 2 September 2022 to 31 December 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Ebear Farm
Westleigh
Tiverton
Devon
EX16 7HN

These financial statements were authorised for issue by the director on 29 April 2024.

2

Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable the future economic benefits will flow into the entity, and specific criteria have been met for each of the company activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Investments

Investments in equity shares where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in the profit or loss account. Investments in equity shares where fair value cannot be measured reliably are measured at cost less impairment.

3

Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1.

 

Aphrodite Regen Limited

Notes to the Unaudited Abridged Financial Statements for the Period from 2 September 2022 to 31 December 2023

4

Investments

Total
£

Cost or valuation

Additions

10,000

Provision

Carrying amount

At 31 December 2023

10,000

5

Related party transactions

Summary of transactions with other related parties

At the year end, a loan to EM Agrion Limited, a company connected by common control has been written off to the value of £4,160, At the balance sheet date, EM Agrion Limited owed the company £Nil. No interest has been charged on the balance throughout the year.

At the year end, a loan from Sustainable Agricultural Holdings Limited, a company connected by common control has been written off to the value of £16,524, At the balance sheet date, the company owed Sustainable Agricultural Holdings Limited £Nil. No interest has been charged on the balance throughout the year.

Aphrodite Regen Limited has provided funds to associated companies of £426,332. Interest has been charged at 7% on the balance and the total amount is repayable on demand.