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REGISTERED NUMBER: 10331458 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 August 2023

for

ASTARITA ALDRICH & WARD LIMITED

ASTARITA ALDRICH & WARD LIMITED (REGISTERED NUMBER: 10331458)






Contents of the Financial Statements
for the year ended 31 August 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


ASTARITA ALDRICH & WARD LIMITED

Company Information
for the year ended 31 August 2023







DIRECTORS: T Aldrich
I K Ward
J P R Nash





SECRETARY: I K Ward





REGISTERED OFFICE: Holborn Studios
49/50 Eagle Wharf Road
London
N1 7ED





REGISTERED NUMBER: 10331458 (England and Wales)





ACCOUNTANTS: Plus Accounting
Chartered Accountants
Preston Park House
South Road
Brighton
East Sussex
BN1 6SB

ASTARITA ALDRICH & WARD LIMITED (REGISTERED NUMBER: 10331458)

Balance Sheet
31 August 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 4 1,816 6,150
Tangible assets 5 4,554 3,329
6,370 9,479

CURRENT ASSETS
Debtors 6 171,341 195,562
Cash at bank and in hand 303,808 209,626
475,149 405,188
CREDITORS
Amounts falling due within one year 7 (160,561 ) (157,844 )
NET CURRENT ASSETS 314,588 247,344
TOTAL ASSETS LESS CURRENT
LIABILITIES

320,958

256,823

PROVISIONS FOR LIABILITIES 8 (1,093 ) (766 )
NET ASSETS 319,865 256,057

CAPITAL AND RESERVES
Called up share capital 9 400 400
Share premium 7,695 7,695
Retained earnings 311,770 247,962
SHAREHOLDERS' FUNDS 319,865 256,057

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

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

The directors acknowledge their 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.

ASTARITA ALDRICH & WARD LIMITED (REGISTERED NUMBER: 10331458)

Balance Sheet - continued
31 August 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 Board of Directors and authorised for issue on 5 August 2024 and were signed on its behalf by:





T Aldrich - Director


ASTARITA ALDRICH & WARD LIMITED (REGISTERED NUMBER: 10331458)

Notes to the Financial Statements
for the year ended 31 August 2023

1. STATUTORY INFORMATION

Astarita Aldrich & Ward 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 the fair value of consideration received or receivable net of VAT and trade discounts. Revenue from the sale of consultancy services is recognised at the point of sale.

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.

Computer software is being amortised evenly over its estimated useful life of three years.

Tangible fixed assets
Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended by management.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer Equipment-straight line over 3 years
Fixtures & Fittings-straight line over 3 years
Plant & Machinery-straight line over 3 years

Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors and related party loans.

For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

ASTARITA ALDRICH & WARD LIMITED (REGISTERED NUMBER: 10331458)

Notes to the Financial Statements - continued
for the year ended 31 August 2023

2. ACCOUNTING POLICIES - continued

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

Impairment
At each balance sheet date, the company reviews the carrying amount of its assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of an asset, the Company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Going concern
The directors have a reasonable expectation that the company has adequate resources to continue in existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2022 - 13 ) .

4. INTANGIBLE FIXED ASSETS
Other
intangible
assets
£   
COST
At 1 September 2022
and 31 August 2023 18,000
AMORTISATION
At 1 September 2022 11,850
Charge for year 4,334
At 31 August 2023 16,184
NET BOOK VALUE
At 31 August 2023 1,816
At 31 August 2022 6,150

ASTARITA ALDRICH & WARD LIMITED (REGISTERED NUMBER: 10331458)

Notes to the Financial Statements - continued
for the year ended 31 August 2023

5. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 September 2022 430 3,575 10,571 14,576
Additions - - 3,316 3,316
At 31 August 2023 430 3,575 13,887 17,892
DEPRECIATION
At 1 September 2022 430 3,329 7,488 11,247
Charge for year - 123 1,968 2,091
At 31 August 2023 430 3,452 9,456 13,338
NET BOOK VALUE
At 31 August 2023 - 123 4,431 4,554
At 31 August 2022 - 246 3,083 3,329

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 143,399 185,979
Other debtors 27,942 9,583
171,341 195,562

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 5,426 36,384
Taxation and social security 121,394 98,506
Other creditors 33,741 22,954
160,561 157,844

8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 1,093 766

Deferred
tax
£   
Balance at 1 September 2022 766
Accelerated.capital allowances 327
Balance at 31 August 2023 1,093

ASTARITA ALDRICH & WARD LIMITED (REGISTERED NUMBER: 10331458)

Notes to the Financial Statements - continued
for the year ended 31 August 2023

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1,000 ORDINARY 10p 400 400

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

2023 2022
£    £   
T Aldrich
Balance outstanding at start of year - -
Amounts advanced 59 -
Amounts repaid - -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 59 -

Directors loan is interest free and repayable on demand.