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Registered number: 14798133
Aspis Games Ltd
Unaudited Financial Statements
For the Period 13 April 2023 to 30 April 2024
Mouktaris & Co Ltd
Chartered Accountants & Registered Auditors
156a Burnt Oak Broadway
Edgware
Middlesex
HA8 0AX
Contents
Page
Statement of Financial Position 1
Notes to the Financial Statements 2—3
Page 1
Statement of Financial Position
Registered number: 14798133
30 April 2024
Notes £ £
CURRENT ASSETS
Stocks 4 110
Cash at bank and in hand 6,957
7,067
Creditors: Amounts Falling Due Within One Year 5 (6,778 )
NET CURRENT ASSETS (LIABILITIES) 289
TOTAL ASSETS LESS CURRENT LIABILITIES 289
PROVISIONS FOR LIABILITIES
Provisions For Charges (720 )
NET LIABILITIES (431 )
CAPITAL AND RESERVES
Called up share capital 6 100
Income Statement (531 )
SHAREHOLDERS' FUNDS (431)
For the period 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 Income Statement.
On behalf of the board
Mr Stavros Lianos
Director
2 January 2025
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Aspis Games Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14798133 . The registered office is 156a Burnt Oak Broadway, Edgware, Middlesex, HA8 0AX.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The financial statements are prepared in sterling, which is the functional currency of the entity.
2.2. Going Concern Disclosure
The director believes that the going concern basis is not appropriate as the company has no realistic alternative but to cease trading. The director intends to place the company into liquidation.
2.3. 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; the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably. 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.
2.4. 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 period was: NIL
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4. Stocks
30 April 2024
£
Stock 110
5. Creditors: Amounts Falling Due Within One Year
30 April 2024
£
Trade creditors 360
Director's loan account 6,418
6,778
Page 2
Page 3
6. Share Capital
30 April 2024
£
Allotted, Called up and fully paid 100
Page 3