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REGISTERED NUMBER: 07772092 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2023

FOR

AOP ART OF PRESENTATION LIMITED

AOP ART OF PRESENTATION LIMITED (REGISTERED NUMBER: 07772092)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


AOP ART OF PRESENTATION LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2023







DIRECTOR: N A Nesbitt





REGISTERED OFFICE: 6 Green Lane Business Park
238 Green Lane
New Eltham
London
SE9 3TL





REGISTERED NUMBER: 07772092 (England and Wales)





ACCOUNTANTS: Andrew Cross & Co.
Chartered Certified Accountants
6 Green Lane Business Park
238 Green Lane
New Eltham
London
SE9 3TL

AOP ART OF PRESENTATION LIMITED (REGISTERED NUMBER: 07772092)

BALANCE SHEET
31 OCTOBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 41,608 37,327
41,608 37,327

CURRENT ASSETS
Work in progress 24,080 14,291
Debtors 6 1,185,278 884,213
Cash at bank 1,585,291 1,790,126
2,794,649 2,688,630
CREDITORS
Amounts falling due within one year 7 132,670 127,956
NET CURRENT ASSETS 2,661,979 2,560,674
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,703,587

2,598,001

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 2,703,487 2,597,901
SHAREHOLDERS' FUNDS 2,703,587 2,598,001

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

AOP ART OF PRESENTATION LIMITED (REGISTERED NUMBER: 07772092)

BALANCE SHEET - continued
31 OCTOBER 2023


The 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.

The financial statements were approved by the director and authorised for issue on 31 July 2024 and were signed by:





N A Nesbitt - Director


AOP ART OF PRESENTATION LIMITED (REGISTERED NUMBER: 07772092)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2023

1. STATUTORY INFORMATION

AOP Art Of Presentation Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover represents invoiced work for completed projects in the year together with the relevant proportion of work in progress at the year end date and taking into account work in progress already completed at the start of the financial year, exclusive of value added tax.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance and 10% on cost

Work in progress
Work in progress is valued by taking account of the relevant proportion of sales invoices raised after the year end date, relating to work completed prior to the year end date.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2022 - 3 ) .

AOP ART OF PRESENTATION LIMITED (REGISTERED NUMBER: 07772092)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2022
and 31 October 2023 675,721
AMORTISATION
At 1 November 2022
and 31 October 2023 675,721
NET BOOK VALUE
At 31 October 2023 -
At 31 October 2022 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 November 2022 216,364
Additions 24,294
Disposals (53,657 )
At 31 October 2023 187,001
DEPRECIATION
At 1 November 2022 179,037
Charge for year 12,748
Eliminated on disposal (46,392 )
At 31 October 2023 145,393
NET BOOK VALUE
At 31 October 2023 41,608
At 31 October 2022 37,327

6. DEBTORS
2023 2022
£    £   
Amounts falling due within one year:
Trade debtors 139,756 104,824
Other debtors 340,352 227,898
480,108 332,722

AOP ART OF PRESENTATION LIMITED (REGISTERED NUMBER: 07772092)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2023

6. DEBTORS - continued
2023 2022
£    £   
Amounts falling due after more than one year:
Other debtors 705,170 551,491

Aggregate amounts 1,185,278 884,213

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 28,880 7,160
Taxation and social security 97,002 112,198
Other creditors 6,788 8,598
132,670 127,956

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2023 and 31 October 2022:

2023 2022
£    £   
N A Nesbitt
Balance outstanding at start of year 551,490 575,143
Amounts advanced 153,680 -
Amounts repaid - (23,653 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 705,170 551,490