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REGISTERED NUMBER: 10265410 (England and Wales)














Unaudited Financial Statements

for the Period 1 January 2023 to 31 March 2024

for

AARANDALE LODGE LIMITED

AARANDALE LODGE LIMITED (REGISTERED NUMBER: 10265410)

Contents of the Financial Statements
for the period 1 January 2023 to 31 March 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


AARANDALE LODGE LIMITED

Company Information
for the period 1 January 2023 to 31 March 2024







Director: Mrs A Johar





Registered office: New Derwent House
69-73 Theobalds Road
London
WC1X 8TA





Registered number: 10265410 (England and Wales)





Accountants: Cooper Parry Advisory Limited
New Derwent House
69-73 Theobalds Road
London
WC1X 8TA

AARANDALE LODGE LIMITED (REGISTERED NUMBER: 10265410)

Balance Sheet
31 March 2024

2024 2022
Notes £    £    £    £   
Fixed assets
Tangible assets 4 16,985 18,408

Current assets
Debtors 5 78,633 62,211
Cash at bank and in hand 46,010 83,569
124,643 145,780
Creditors
Amounts falling due within one year 6 106,496 157,923
Net current assets/(liabilities) 18,147 (12,143 )
Total assets less current liabilities 35,132 6,265

Provisions for liabilities 7 2,500 2,569
Net assets 32,632 3,696

Capital and reserves
Called up share capital 8 100 100
Retained earnings 32,532 3,596
Shareholders' funds 32,632 3,696

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 16 September 2024 and were signed by:





Mrs A Johar - Director


AARANDALE LODGE LIMITED (REGISTERED NUMBER: 10265410)

Notes to the Financial Statements
for the period 1 January 2023 to 31 March 2024


1. Statutory information

Aarandale Lodge 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 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.
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 20% on reducing balance

Financial instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


AARANDALE LODGE LIMITED (REGISTERED NUMBER: 10265410)

Notes to the Financial Statements - continued
for the period 1 January 2023 to 31 March 2024


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 period 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 period was 22 (2022 - 20 ) .

4. Tangible fixed assets
Fixtures
Plant and and
machinery fittings Totals
£    £    £   
Cost
At 1 January 2023 5,714 33,225 38,939
Additions - 3,938 3,938
At 31 March 2024 5,714 37,163 42,877
Depreciation
At 1 January 2023 4,522 16,009 20,531
Charge for period 372 4,989 5,361
At 31 March 2024 4,894 20,998 25,892
Net book value
At 31 March 2024 820 16,165 16,985
At 31 December 2022 1,192 17,216 18,408

5. Debtors: amounts falling due within one year
2024 2022
£    £   
Trade debtors 35,590 57,327
Other debtors 43,043 4,884
78,633 62,211

AARANDALE LODGE LIMITED (REGISTERED NUMBER: 10265410)

Notes to the Financial Statements - continued
for the period 1 January 2023 to 31 March 2024


6. Creditors: amounts falling due within one year
2024 2022
£    £   
Trade creditors 12,056 9,194
Taxation and social security 20,480 26,955
Other creditors 73,960 121,774
106,496 157,923

7. Provisions for liabilities
2024 2022
£    £   
Deferred tax 2,500 2,569

Deferred
tax
£   
Balance at 1 January 2023 2,569
Credit to Statement of Income and Retained Earnings during period (69 )
Balance at 31 March 2024 2,500

8. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2022
value: £    £   
100 Ordinary 1 100 100

9. Director's advances, credits and guarantees

During the year rent was paid for the trading premises of the company to the director of £41,545 (2022 - £37,427)

10. Related party disclosures

Included within other debtors due within one year is a balance of £3,300 (2022 - £3,300) due from KAS Enhanced Trading, a compay incorporated within the UK, in which the director has an material interest.

Included within other debtors due within one year is a balance of £23,956 (2022 - £37,234 other creditors) due from Astral Lodge Ltd, a company incorporated within the UK, in which the director has a material interest.