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Registered number: 08740552
A & U UK LIMITED
Unaudited Financial Statements
For The Year Ended 31 October 2023
SKZ Chartered Certified Accountants
Chartered Certified Accountants
Unit 1, Kataria Point
1 Riches R
Ilford
Essex
IG1 1JH
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 08740552
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 31,805 34,532
31,805 34,532
CURRENT ASSETS
Debtors 5 6,863 10,559
Cash at bank and in hand 592 1,282
7,455 11,841
Creditors: Amounts Falling Due Within One Year 6 (45,964 ) (11,731 )
NET CURRENT ASSETS (LIABILITIES) (38,509 ) 110
TOTAL ASSETS LESS CURRENT LIABILITIES (6,704 ) 34,642
Creditors: Amounts Falling Due After More Than One Year 7 (39,060 ) (44,574 )
NET LIABILITIES (45,764 ) (9,932 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (45,864 ) (10,032 )
SHAREHOLDERS' FUNDS (45,764) (9,932)
Page 1
Page 2
For the year ending 31 October 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 Muddasar Musood
Director
30/07/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
A & U UK LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 08740552 . The registered office is 69 Auriel Avenue, Dagenham, RM10 8BT.
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 and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
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.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 20 years SLM
Computer Equipment 5 years SLM
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2022: 5)
5 5
4. Tangible Assets
Land & Property
Leasehold Computer Equipment Total
£ £ £
Cost
As at 1 November 2022 42,161 3,096 45,257
As at 31 October 2023 42,161 3,096 45,257
Depreciation
As at 1 November 2022 8,868 1,857 10,725
Provided during the period 2,108 619 2,727
As at 31 October 2023 10,976 2,476 13,452
Net Book Value
As at 31 October 2023 31,185 620 31,805
As at 1 November 2022 33,293 1,239 34,532
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 600 -
CIS Witheld 6,263 1,230
Amounts owed by associates - 7,733
6,863 8,963
Due after more than one year
Amounts owed by associates - 1,596
6,863 10,559
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Corporation tax 4,088 3,371
Other taxes and social security 1,609 2,260
Net wages 3,187 3,453
Rent Deposit payable 1,519 1,519
Pension payable 439 -
Accruals and deferred income 2,110 1,128
Director's loan account 33,012 -
45,964 11,731
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 39,060 44,574
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4