Acorah Software Products - Accounts Production 16.0.110 false true 30 April 2023 1 May 2022 false 1 May 2023 30 April 2024 30 April 2024 10725933 Mr Plamen Tchelibashki iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10725933 2023-04-30 10725933 2024-04-30 10725933 2023-05-01 2024-04-30 10725933 frs-core:CurrentFinancialInstruments 2024-04-30 10725933 frs-core:Non-currentFinancialInstruments 2024-04-30 10725933 frs-core:BetweenOneFiveYears 2024-04-30 10725933 frs-core:MotorVehicles 2024-04-30 10725933 frs-core:MotorVehicles 2023-05-01 2024-04-30 10725933 frs-core:MotorVehicles 2023-04-30 10725933 frs-core:ShareCapital 2024-04-30 10725933 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30 10725933 frs-bus:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 10725933 frs-bus:FilletedAccounts 2023-05-01 2024-04-30 10725933 frs-bus:SmallEntities 2023-05-01 2024-04-30 10725933 frs-bus:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 10725933 frs-bus:SmallCompaniesRegimeForAccounts 2023-05-01 2024-04-30 10725933 frs-bus:Director1 2023-05-01 2024-04-30 10725933 frs-countries:EnglandWales 2023-05-01 2024-04-30 10725933 2022-04-30 10725933 2023-04-30 10725933 2022-05-01 2023-04-30 10725933 frs-core:CurrentFinancialInstruments 2023-04-30 10725933 frs-core:Non-currentFinancialInstruments 2023-04-30 10725933 frs-core:BetweenOneFiveYears 2023-04-30 10725933 frs-core:ShareCapital 2023-04-30 10725933 frs-core:RetainedEarningsAccumulatedLosses 2023-04-30
Registered number: 10725933
Ariana Trading Ltd
Unaudited Financial Statements
For The Year Ended 30 April 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10725933
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 15,461 20,615
15,461 20,615
CURRENT ASSETS
Stocks 5 31,541 28,957
Cash at bank and in hand 25,892 14,950
57,433 43,907
Creditors: Amounts Falling Due Within One Year 6 (81,997 ) (60,405 )
NET CURRENT ASSETS (LIABILITIES) (24,564 ) (16,498 )
TOTAL ASSETS LESS CURRENT LIABILITIES (9,103 ) 4,117
Creditors: Amounts Falling Due After More Than One Year 7 733 (13,893 )
NET LIABILITIES (8,370 ) (9,776 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (8,371 ) (9,777 )
SHAREHOLDERS' FUNDS (8,370) (9,776)
Page 1
Page 2
For the year ending 30 April 2024 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 Plamen Tchelibashki
Director
05/11/2024
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
Ariana Trading Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10725933 . The registered office is Barnfield , Church Lane, Bishops Stratford, CM22 7NR.
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:
Motor Vehicles 25% Reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Office and administration 1 2
1 2
Page 3
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4. Tangible Assets
Motor Vehicles
£
Cost
As at 1 May 2023 27,487
As at 30 April 2024 27,487
Depreciation
As at 1 May 2023 6,872
Provided during the period 5,154
As at 30 April 2024 12,026
Net Book Value
As at 30 April 2024 15,461
As at 1 May 2023 20,615
5. Stocks
2024 2023
£ £
Materials 31,541 28,957
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors (2 ) -
Corporation tax (545 ) (2 )
Other taxes and social security 1,213 1,213
VAT 22,206 1,086
Accruals and deferred income - 1,000
Director's loan account 59,125 57,108
81,997 60,405
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts (733 ) 13,893
8. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years (733 ) 13,893
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
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