Registered number
13233136
Astra Diligence Limited
Unaudited Filleted Accounts
29 February 2024
Astra Diligence Limited
Registered number: 13233136
Balance Sheet
as at 29 February 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 820 -
Current assets
Debtors 4 43,350 28,590
Cash at bank and in hand 36,099 50,774
79,449 79,364
Creditors: amounts falling due within one year 5 (36,747) (43,513)
Net current assets 42,702 35,851
Net assets 43,522 35,851
Capital and reserves
Called up share capital 10 10
Profit and loss account 43,512 35,841
Shareholders' funds 43,522 35,851
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Nan Zhang
Director
Approved by the board on 26 September 2024
Astra Diligence Limited
Notes to the Accounts
for the year ended 29 February 2024
1 Accounting policies
Basis of preparation
These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.
Turnover
Turnover represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets
Tangible fixed assets are measured at cost less cumulative depreciation and any cumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Office Equipment 20% reducing balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 2
3 Tangible fixed assets
Office equipment
£
Cost
Additions 900
At 29 February 2024 900
Depreciation
Charge for the year 80
At 29 February 2024 80
Net book value
At 29 February 2024 820
4 Debtors 2024 2023
£ £
Trade debtors 43,350 28,590
5 Creditors: amounts falling due within one year 2024 2023
£ £
Corporation tax 11,717 22,083
Other taxes and social security costs 17,976 15,151
Other creditors 7,054 6,279
36,747 43,513
6 Other information
Astra Diligence Limited is a private company limited by shares and incorporated in England. Its registered office is:
2 Hinksey Court
Church Way
Oxford
Oxfordshire
OX2 9SX
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