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AHO3 LIMITED

Registered Number
14862956
(England and Wales)

Unaudited Financial Statements for the Period ended
31 May 2024

AHO3 LIMITED
Company Information
for the period from 11 May 2023 to 31 May 2024

Directors

SYED, Erum
SYED, Shamshad Ullah

Registered Address

30 Compton Avenue
Sudbury
HA0 3FD

Registered Number

14862956 (England and Wales)
AHO3 LIMITED
Balance Sheet as at
31 May 2024

Notes

2024

£

£

Fixed assets
Intangible assets38,717
Tangible assets450,662
59,379
Current assets
Debtors548,161
Cash at bank and on hand346
48,507
Creditors amounts falling due within one year6(98,623)
Net current assets (liabilities)(50,116)
Total assets less current liabilities9,263
Creditors amounts falling due after one year7(52,094)
Net assets(42,831)
Capital and reserves
Called up share capital100
Profit and loss account(42,931)
Shareholders' funds(42,831)
The financial statements were approved and authorised for issue by the Board of Directors on 6 February 2025, and are signed on its behalf by:
SYED, Erum
Director
SYED, Shamshad Ullah
Director

Registered Company No. 14862956
AHO3 LIMITED
Notes to the Financial Statements
for the period ended 31 May 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.
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.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
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.
Revenue from rendering of services
Revenue 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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
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
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Plant and machinery25-
Office Equipment-3
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

2024
Average number of employees during the year4
3.Intangible assets

Other

Total

££
Cost or valuation
Additions11,00011,000
At 31 May 2411,00011,000
Amortisation and impairment
Charge for year2,2832,283
At 31 May 242,2832,283
Net book value
At 31 May 248,7178,717
At 10 May 23--
4.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
Additions58,2392,34460,583
At 31 May 2458,2392,34460,583
Depreciation and impairment
Charge for year9,4664559,921
At 31 May 249,4664559,921
Net book value
At 31 May 2448,7731,88950,662
At 10 May 23---
5.Debtors: amounts due within one year

2024

£
Amounts owed by group undertakings172
Other debtors21,126
Prepayments and accrued income26,863
Total48,161
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
6.Creditors: amounts due within one year

2024

£
Trade creditors / trade payables16,384
Bank borrowings and overdrafts1,572
Amounts owed to related parties47,000
Taxation and social security4,386
Other creditors27,616
Accrued liabilities and deferred income1,665
Total98,623
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors: amounts due after one year

2024

£
Bank borrowings and overdrafts52,094
Total52,094
8.Directors advances, credits and guarantees
Included in other Creditor is an amount of £4,265 relates to the Moutsasim Billah who is Director of Holding company and £7,500 relates to Erum Syed who is Director of AHO3 Limited.