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Registered Number: 08207214
England and Wales

 

 

 

A & R OFF-LIC LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 September 2023

End date: 31 August 2024
Directors Mr Alpesh Panchal
Mrs Rashmi Panchal
Registered Number 08207214
Registered Office 21 Assheton Road
Manchester
M40 1UB
Accountants Sai Accountancy and Bookeeping
5 LOWER BROADACRE
STALYBRIDGE
CHESHIRE
SK15 2UE
Secretary Mrs Rashmi Panchal
1
Accountant’s report
You consider that the company is exempt from an audit for the year ended 31 August 2024 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Sai Accountancy and Bookeeping
31 August 2024



....................................................
Sai Accountancy and Bookeeping
5 LOWER BROADACRE
STALYBRIDGE
CHESHIRE
SK15 2UE
10 October 2024
2
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Intangible fixed assets 3 57,200    61,600 
Tangible fixed assets 4 48,695    11,090 
105,895    72,690 
Current assets      
Stocks 5 42,898    55,655 
Debtors: amounts falling due within one year 6 135    135 
Cash at bank and in hand 234,551    206,153 
277,584    261,943 
Creditors: amount falling due within one year 7 (22,313)   (37,086)
Net current assets 255,271    224,857 
 
Total assets less current liabilities 361,166    297,547 
Creditors: amount falling due after more than one year 8 (50,000)  
Net assets 311,166    297,547 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 311,066    297,447 
Shareholders' funds 311,166    297,547 
 


For the year ended 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. 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.
These 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 to the Registrar of Companies.
The financial statements were approved by the board of directors on 10 October 2024 and were signed on its behalf by:


-------------------------------
Mr Alpesh Panchal
Director
3
General Information
A & R OFF-LIC LTD is a private company, limited by shares, registered in England and Wales, registration number 08207214, registration address 21 Assheton Road, Manchester, M40 1UB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles 20 Reducing Balance
Fixtures and Fittings 15 Reducing Balance
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees are

Average number of employees during the year was 2 (2023 : 3).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 September 2023 110,000    110,000 
Additions  
Disposals  
At 31 August 2024 110,000    110,000 
Amortisation
At 01 September 2023 48,400    48,400 
Charge for year 4,400    4,400 
On disposals  
At 31 August 2024 52,800    52,800 
Net book values
At 31 August 2024 57,200    57,200 
At 31 August 2023 61,600    61,600 


4.

Tangible fixed assets

Cost or valuation Motor Vehicles   Fixtures and Fittings   Total
  £   £   £
At 01 September 2023 25,781    29,620    55,401 
Additions   39,342    39,342 
Disposals    
At 31 August 2024 25,781    68,962    94,743 
Depreciation
At 01 September 2023 24,310    20,001    44,311 
Charge for year 294    1,443    1,737 
On disposals    
At 31 August 2024 24,604    21,444    46,048 
Net book values
Closing balance as at 31 August 2024 1,177    47,518    48,695 
Opening balance as at 01 September 2023 1,471    9,619    11,090 


5.

Stocks

2024
£
  2023
£
Stocks 42,898    55,655 
42,898    55,655 

6.

Debtors: amounts falling due within one year

2024
£
  2023
£
Prepayments 135    135 
135    135 

7.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 4,755    4,755 
Corporation Tax 3,718    8,545 
PAYE & Social Security 2,830    12,649 
Accrued Expenses 2,800    2,800 
Directors' Current Accounts 8,210    8,337 
22,313    37,086 

8.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Bank Loan 50,000   
50,000   

4