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Company Registration No. 6310533 (England and Wales)
A & Y Immigration Law Ltd Unaudited accounts for the year ended 31 July 2024
A & Y Immigration Law Ltd Unaudited accounts Contents
Page
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A & Y Immigration Law Ltd Company Information for the year ended 31 July 2024
Director
Mr Yash Babulal Dubal
Secretary
Mrs Pratikshabahen Dubal
Company Number
6310533 (England and Wales)
Registered Office
Holborn Gate 330 High Holborn London WC1V 7QT United Kingdom
Accountants
Sterling Young Limited Suite 50 238 Merton High Street Wimbledon London England SW19 1AU
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Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of A & Y Immigration Law Ltd for the year ended 31 July 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of A & Y Immigration Law Ltd for the year ended 31 July 2024 as set out on pages 5 - 7 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of A & Y Immigration Law Ltd, as a body, in accordance with the terms of our engagement letter dated 1 May 2018. Our work has been undertaken solely to prepare for your approval the accounts of A & Y Immigration Law Ltd and state those matters that we have agreed to state to the Board of Directors of A & Y Immigration Law Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A & Y Immigration Law Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that A & Y Immigration Law Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of A & Y Immigration Law Ltd. You consider that A & Y Immigration Law Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of A & Y Immigration Law Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Sterling Young Limited Chartered Certified Accountants Suite 50 238 Merton High Street Wimbledon London England SW19 1AU 28 September 2024
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A & Y Immigration Law Ltd Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Current assets
Debtors
668 
20,323 
Investments
1,232,895 
520,750 
Cash at bank and in hand
1,091,194 
516,774 
2,324,757 
1,057,847 
Creditors: amounts falling due within one year
(1,753,398)
(420,908)
Net current assets
571,359 
636,939 
Net assets
571,359 
636,939 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
570,359 
635,939 
Shareholders' funds
571,359 
636,939 
For the year ending 31 July 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 8 January 2025 and were signed on its behalf by
Mr Yash Babulal Dubal Director Company Registration No. 6310533
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A & Y Immigration Law Ltd Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
A & Y Immigration Law Ltd is a private company, limited by shares, registered in England and Wales, registration number 6310533. The registered office is Holborn Gate, 330 High Holborn, London, WC1V 7QT, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 July 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 August 2022. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. 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.
4
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
345 
- 
Trade debtors
- 
20,000 
Other debtors
323 
323 
668 
20,323 
5
Investments held as current assets
2024 
2023 
£ 
£ 
Unlisted investments
1,232,895 
520,750 
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A & Y Immigration Law Ltd Notes to the Accounts for the year ended 31 July 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
116,893 
39,815 
VAT
- 
990 
Amounts owed to group undertakings and other participating interests
1,628,353 
378,353 
Taxes and social security
6,402 
- 
Accruals
1,750 
1,750 
1,753,398 
420,908 
7
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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