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REGISTERED NUMBER: 07073127 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 November 2023

for

Class A Audio and Security UK Limited

Class A Audio and Security UK Limited (Registered number: 07073127)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Certified Accountants' Report 7

Class A Audio and Security UK Limited

Company Information
for the Year Ended 30 November 2023







DIRECTORS: Avanish Ajay Maisuria
Kamini Maisuria





REGISTERED OFFICE: 999 Harrow Road
Sudbury Hill
Middlesex
HA0 2SJ





REGISTERED NUMBER: 07073127 (England and Wales)





ACCOUNTANTS: CPS Accountancy Ltd
Chartered Certified Accountants
C205 The Chocolate Factory
5 Clarendon Road
Wood Green
London
N22 6XJ

Class A Audio and Security UK Limited (Registered number: 07073127)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 1,643 2,191

CURRENT ASSETS
Stocks 1,476 1,800
Debtors 5 758 5,734
Investments 6 10,000 10,000
Cash at bank and in hand 860 2,143
13,094 19,677
CREDITORS
Amounts falling due within one year 7 12,240 12,764
NET CURRENT ASSETS 854 6,913
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,497

9,104

CREDITORS
Amounts falling due after more than
one year

8

3,717

6,167
NET (LIABILITIES)/ASSETS (1,220 ) 2,937

Class A Audio and Security UK Limited (Registered number: 07073127)

Balance Sheet - continued
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
CAPITAL AND RESERVES
Called up share capital 10 2,000 2,000
Retained earnings (3,220 ) 937
SHAREHOLDERS' FUNDS (1,220 ) 2,937

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

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 30 August 2024 and were signed on its behalf by:





Avanish Ajay Maisuria - Director


Class A Audio and Security UK Limited (Registered number: 07073127)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

Class A Audio and Security UK 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

Class A Audio and Security UK Limited (Registered number: 07073127)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

4. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 December 2022
and 30 November 2023 14,574
DEPRECIATION
At 1 December 2022 12,383
Charge for year 548
At 30 November 2023 12,931
NET BOOK VALUE
At 30 November 2023 1,643
At 30 November 2022 2,191

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors - 5,734
Tax 758 -
758 5,734

6. CURRENT ASSET INVESTMENTS
30.11.23 30.11.22
£    £   
Unlisted investments 10,000 10,000

Class A Audio and Security UK Limited (Registered number: 07073127)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans and overdrafts (see note 9)
2,608

2,608
Other loans (see note 9) 1,900 -
Trade creditors - 3,618
Tax - 758
VAT 1,774 2,063
Other creditors 4,958 2,717
Accrued expenses 1,000 1,000
12,240 12,764

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN
ONE YEAR
30.11.23 30.11.22
£    £   
Bank loans (see note 9) 3,717 6,167

9. LOANS

An analysis of the maturity of loans is given below:

30.11.23 30.11.22
£    £   
Amounts falling due within one year or on demand:
Bank loans 2,608 2,608
Other loans 1,900 -
4,508 2,608

Amounts falling due between two and five years:
Bank loans - 2-5 years 3,717 6,167

10. CALLED UP SHARE CAPITAL


Allotted, issued and fully paid:
Number: Class: Nominal 30.11.23 30.11.22
value: £    £   
2,000 Ordinary 1 2,000 2,000

Chartered Certified Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Class A Audio and Security UK Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Class A Audio and Security UK Limited for the year ended 30 November 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Class A Audio and Security UK Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Class A Audio and Security UK Limited and state those matters that we have agreed to state to the Board of Directors of Class A Audio and Security UK Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Class A Audio and Security UK Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Class A Audio and Security UK Limited. You consider that Class A Audio and Security UK Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Class A Audio and Security UK Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






CPS Accountancy Ltd
Chartered Certified Accountants
C205 The Chocolate Factory
5 Clarendon Road
Wood Green
London
N22 6XJ



Chartered Certified Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Class A Audio and Security UK Limited

30 August 2024