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Registered number: 12673470
Anglo Oriental Import, Export, & Distribution Co. Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2023
Abbey Digitax LLP
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 12673470
2023 2022
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 48,269 641,160
Cash at bank and in hand 25 19
48,294 641,179
Creditors: Amounts Falling Due Within One Year 5 (48,286 ) (637,753 )
NET CURRENT ASSETS (LIABILITIES) 8 3,426
TOTAL ASSETS LESS CURRENT LIABILITIES 8 3,426
NET ASSETS 8 3,426
CAPITAL AND RESERVES
Called up share capital 6 1 1
Profit and Loss Account 7 3,425
SHAREHOLDERS' FUNDS 8 3,426
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Eddy Eliaz
Director
16/09/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Anglo Oriental Import, Export, & Distribution Co. Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12673470 . The registered office is Unit 3, The Quad, Great Marlings, Luton, LU2 8EF. The Company is a wholly owned subsidiary of Sporting Wholsale Holdings Limited, Company incorporated in England and Wales, registered number 12148885
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.3. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,604 -
Amounts owed by group undertakings 46,665 641,160
48,269 641,160
5. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - (1 )
Corporation tax 45,089 97,621
Other creditors 3,000 4,936
Director's loan account 197 197
Amounts owed to parent undertaking - 535,000
48,286 637,753
Page 2
Page 3
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
7. Dividends
2023 2022
£ £
On equity shares:
Final dividend paid 13,950 185,000
8. Ultimate Controlling Party
The company's ultimate controlling party is Sporting Wholesale Holdings Limited by virtue of his ownership of 100% of the issued share capital in the company.
Page 3