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REGISTERED NUMBER: 05768422 (England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2024

FOR

M & A AUJLA PROPERTIES LTD

M & A AUJLA PROPERTIES LTD (REGISTERED NUMBER: 05768422)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


M & A AUJLA PROPERTIES LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 APRIL 2024







DIRECTORS: Mrs M K Aujla
A S Aujla





SECRETARY: Mrs M K Aujla





REGISTERED OFFICE: 23 Chantry Lane
Grimsby
N.E Lincolnshire
DN31 2LP





REGISTERED NUMBER: 05768422 (England and Wales)





ACCOUNTANTS: D Flynn Associates Limited
Chartered Certified Accountants
and Business Advisors
23 Chantry Lane
Grimsby
N E Lincolnshire
DN31 2LP

M & A AUJLA PROPERTIES LTD (REGISTERED NUMBER: 05768422)

BALANCE SHEET
30 APRIL 2024

30.4.23 30.4.24
£    £    Notes £    £   
FIXED ASSETS
- Intangible assets 4 -
637,465 Tangible assets 5 637,287
1,000,000 Investments 6 1,000,000
1,637,465 1,637,287

CURRENT ASSETS
223,372 Debtors 7 225,735
169,822 Cash at bank 153,815
393,194 379,550
CREDITORS
98,576 Amounts falling due within one year 8 173,298
294,618 NET CURRENT ASSETS 206,252
1,932,083 TOTAL ASSETS LESS CURRENT
LIABILITIES

1,843,539

CREDITORS
536,467 Amounts falling due after more than one year 9 486,526
1,395,616 NET ASSETS 1,357,013

CAPITAL AND RESERVES
2 Called up share capital 2
1,395,614 Retained earnings 1,357,011
1,395,616 SHAREHOLDERS' FUNDS 1,357,013

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2024 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.

M & A AUJLA PROPERTIES LTD (REGISTERED NUMBER: 05768422)

BALANCE SHEET - continued
30 APRIL 2024


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 13 September 2024 and were signed on its behalf by:





Mrs M K Aujla - Director


M & A AUJLA PROPERTIES LTD (REGISTERED NUMBER: 05768422)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1. STATUTORY INFORMATION

M & A Aujla Properties Ltd 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.

GOODWILL
Goodwill, being the amount paid in connection with the acquisition of a business in 2006, 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 15% on reducing balance

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2023 - 2 ) .

M & A AUJLA PROPERTIES LTD (REGISTERED NUMBER: 05768422)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 May 2023
and 30 April 2024 168,300
AMORTISATION
At 1 May 2023
and 30 April 2024 168,300
NET BOOK VALUE
At 30 April 2024 -
At 30 April 2023 -

5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
Totals buildings etc
£    £    £   
COST
At 1 May 2023
and 30 April 2024 641,566 633,474 8,092
DEPRECIATION
At 1 May 2023 4,101 - 4,101
Charge for year 178 - 178
At 30 April 2024 4,279 - 4,279
NET BOOK VALUE
At 30 April 2024 637,287 633,474 3,813
At 30 April 2023 637,465 633,474 3,991

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
At 1 May 2023
and 30 April 2024 1,000,000
NET BOOK VALUE
At 30 April 2024 1,000,000
At 30 April 2023 1,000,000

M & A AUJLA PROPERTIES LTD (REGISTERED NUMBER: 05768422)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 APRIL 2024

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Other debtors 225,735 223,372

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.4.24 30.4.23
£    £   
Bank loans and overdrafts 10,000 10,000
Taxation and social security - 7,066
Other creditors 163,298 81,510
173,298 98,576

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.4.24 30.4.23
£    £   
Bank loans 11,667 21,667
Other creditors 474,859 514,800
486,526 536,467