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Registered Number: 09811066
England and Wales

 

 

 

AARYAN CAPITAL LTD


Abridged Accounts
 


Period of accounts

Start date: 01 November 2022

End date: 31 October 2023
 

 
Notes

 
2023
£

  2022
£
(as restated)
Fixed assets      
Tangible fixed assets 3 2,679    983 
Investments 4 58,528   
61,207    983 
Current assets      
Debtors: amounts falling due within one year 531,982    790,875 
Cash at bank and in hand 47,403    20,158 
579,385    811,033 
Creditors: amount falling due within one year (554,013)   (745,512)
Net current assets 25,372    65,521 
 
Total assets less current liabilities 86,579    66,504 
Creditors: amount falling due after more than one year (37,082)   (42,966)
Net assets 49,497    23,538 
 

Capital and reserves
     
Profit and loss account 49,497    23,538 
Shareholders' funds 49,497    23,538 
 


For the year ended 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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 directors acknowledge 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. 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 board of directors on 29 July 2024 and were signed on its behalf by:


-------------------------------
Sanchit Patel
Director
1
General Information
Aaryan Capital Ltd is a private company, limited by shares, registered in England and Wales, registration number 09811066, registration address 61 SWINTON STREET, London, London, WC1X 9NT.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Group accounts
The company is a parent company subject to the small companies regime. The company and its subsidiary comprise a small group. The company has, therefore, taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare group accounts.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Website cost
Planning and operating costs for the company's website are charged to the income statement as incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the balance sheet when their payment has been approved by the shareholders prior to the balance sheet date.
Preference dividends
Where preference shares are classed as liabilities rather than equity any preference dividends paid are included in interest payable and similar charges within the income statement.
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 etc 25
Fixed asset investments
Fixed asset investments are stated at cost less provision for any permanent diminution in value.
2.

Average number of employees

Average number of employees during the year was 3 (2022 : 0).
3.

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 01 November 2022 3,892    3,892 
Additions 2,589    2,589 
Disposals  
At 31 October 2023 6,481    6,481 
Depreciation
At 01 November 2022 2,909    2,909 
Charge for year 893    893 
On disposals  
At 31 October 2023 3,802    3,802 
Net book values
Closing balance as at 31 October 2023 2,679    2,679 
Opening balance as at 01 November 2022 983    983 


4.

Investments

Cost Other investments other than loans   Total
  £   £
At 01 November 2022  
Additions 58,528    58,528 
Transfer to/from tangible fixed assets  
Disposals  
At 31 October 2023 58,528    58,528 

5.

Share Capital

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

2