2023-03-012024-02-292024-02-29false07964136AAYUGHAN 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AAYUGHAN LIMITED

Registered Number
07964136
(England and Wales)

Unaudited Financial Statements for the Year ended
29 February 2024

AAYUGHAN LIMITED
Company Information
for the year from 1 March 2023 to 29 February 2024

Director

Kishore Kumar Manjiani

Company Secretary

MANJIANI, Veena

Registered Address

1 Engel Park
London
NW7 2HE

Registered Number

07964136 (England and Wales)
AAYUGHAN LIMITED
Balance Sheet as at
29 February 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets47651,061
Investments5114114
8791,175
Current assets
Debtors613,515-
Cash at bank and on hand106,909134,209
120,424134,209
Creditors amounts falling due within one year7(129,349)(126,295)
Net current assets (liabilities)(8,925)7,914
Total assets less current liabilities(8,046)9,089
Net assets(8,046)9,089
Capital and reserves
Called up share capital214214
Profit and loss account(8,260)8,875
Shareholders' funds(8,046)9,089
The financial statements were approved and authorised for issue by the Director on 28 November 2024, and are signed on its behalf by:
Kishore Kumar Manjiani
Director
Registered Company No. 07964136
AAYUGHAN LIMITED
Notes to the Financial Statements
for the year ended 29 February 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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 rendering of services.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible fixed assets and depreciation
Tangible fixed assets are initially stated at cost and subsequently at cost less less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment4
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and 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 amortised 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 amortised. Basic financial liabilities Basic financial liabilities, including creditors 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 amortised
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

20242023
Average number of employees during the year34
3.Further information regarding the company's income
During the year the company received management fees of £10,500 (2023 : £42,000) from Wandsworth Town Dental Practice Ltd.
4.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 March 231,1841,184
At 29 February 241,1841,184
Depreciation and impairment
At 01 March 23123123
Charge for year296296
At 29 February 24419419
Net book value
At 29 February 24765765
At 28 February 231,0611,061
5.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 March 23114114
At 29 February 24114114
Net book value
At 29 February 24114114
At 28 February 23114114

Notes

1Investments in group undertakings and participating interests
6.Debtors: amounts due within one year

2024

2023

££
Amounts owed by group undertakings10,000-
Other debtors3,515-
Total13,515-
7.Creditors: amounts due within one year

2024

2023

££
Amounts owed to related parties110,000110,000
Taxation and social security1003,845
Other creditors18,30111,437
Accrued liabilities and deferred income9481,013
Total129,349126,295
8.Related party transactions
Included in other creditors is an amount of £18,301 (2023 : £4,117) due to the director. Included in amounts owed to related parties is an amount of £110,000 (2023 : £110,000) due to First Dental Healthcare Ltd, a company related to the director.