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ASV EOE LIMITED

Registered Number
13297212
(England and Wales)

Unaudited Financial Statements for the Period ended
30 September 2024

ASV EOE LIMITED
Company Information
for the period from 1 April 2024 to 30 September 2024

Director

QURESHI, Salman Ahmed

Registered Address

134 High Street
Uxbridge
UB8 1JX

Registered Number

13297212 (England and Wales)
ASV EOE LIMITED
Balance Sheet as at
30 September 2024

Notes

30 Sep 2024

31 Mar 2024

£

£

£

£

Fixed assets
Intangible assets313,50014,500
Tangible assets4237,491426,091
250,991440,591
Current assets
Stocks528,44842,724
Debtors653,517738,140
Cash at bank and on hand28,76416,516
110,729797,380
Creditors amounts falling due within one year7(43,610)(1,461,387)
Net current assets (liabilities)67,119(664,007)
Total assets less current liabilities318,110(223,416)
Provisions for liabilities8(54,749)(49,370)
Net assets263,361(272,786)
Capital and reserves
Called up share capital100100
Profit and loss account263,261(272,886)
Shareholders' funds263,361(272,786)
The financial statements were approved and authorised for issue by the Board of Directors on 28 October 2024, and are signed on its behalf by:
QURESHI, Salman Ahmed
Director
Registered Company No. 13297212
ASV EOE LIMITED
Notes to the Financial Statements
for the period ended 30 September 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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 recognised when goods are sold to the customers.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Reducing balance (%)
Land and buildings15
Fixtures and fittings15
Stocks and work in progress
Stock are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Financial instruments
Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortized cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortized. Classification of financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Basic financial liabilities Basic financial liabilities, including creditors, loans from fellow group companies are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortized. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortized cost using the effective interest method.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20242024
Average number of employees during the year22
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 April 2420,00020,000
At 30 September 2420,00020,000
Amortisation and impairment
At 01 April 245,5005,500
Charge for year1,0001,000
At 30 September 246,5006,500
Net book value
At 30 September 2413,50013,500
At 31 March 2414,50014,500
4.Tangible fixed assets

Land & buildings

Fixtures & fittings

Total

£££
Cost or valuation
At 01 April 2444,877619,329664,206
Disposals-(303,784)(303,784)
At 30 September 2444,877315,545360,422
Depreciation and impairment
At 01 April 2417,317220,798238,115
Charge for year8,26818,55326,821
On disposals-(142,005)(142,005)
At 30 September 2425,58597,346122,931
Net book value
At 30 September 2419,292218,199237,491
At 31 March 2427,560398,531426,091
5.Stocks

2024

2024

££
Finished goods28,44842,724
Total28,44842,724
6.Debtors: amounts due within one year

2024

2024

££
Amounts owed by group undertakings-667,766
Other debtors53,07151,092
Prepayments and accrued income44619,282
Total53,517738,140
7.Creditors: amounts due within one year

2024

2024

££
Trade creditors / trade payables10,24537,772
Amounts owed to related parties-1,329,215
Taxation and social security33,36569,359
Other creditors-5,329
Accrued liabilities and deferred income-19,712
Total43,6101,461,387
8.Provisions for liabilities

2024

2024

££
Net deferred tax liability (asset)54,74949,370
Total54,74949,370