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AHOY LIMITED

Unaudited Financial Statements

for the Year Ended 30th December 2022






AHOY LIMITED (REGISTERED NUMBER: 04490796)






Contents of the Financial Statements
for the year ended 30th December 2022




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


AHOY LIMITED

Company Information
for the year ended 30th December 2022







DIRECTOR: S C Walker





REGISTERED OFFICE: 1 Abbots Quay
Monks Ferry
Birkenhead
Merseyside
CH41 5LH





REGISTERED NUMBER: 04490796 (England and Wales)






AHOY LIMITED (REGISTERED NUMBER: 04490796)

Balance Sheet
30th December 2022

2022 2021
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - 1,500
Tangible assets 5 2,268 3,024
2,268 4,524

CURRENT ASSETS
Stocks 28,797 28,797
Debtors 6 61,661 49,291
Cash at bank 474 5,403
90,932 83,491
CREDITORS
Amounts falling due within one year 7 43,659 32,557
NET CURRENT ASSETS 47,273 50,934
TOTAL ASSETS LESS CURRENT LIABILITIES 49,541 55,458

CREDITORS
Amounts falling due after more than one
year

8

(18,842

)

(23,800

)

PROVISIONS FOR LIABILITIES (575 ) (105 )
NET ASSETS 30,124 31,553

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 30,123 31,552
SHAREHOLDERS' FUNDS 30,124 31,553

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th December 2022.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th December 2022 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

AHOY LIMITED (REGISTERED NUMBER: 04490796)

Balance Sheet - continued
30th December 2022


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24th December 2024 and were signed by:





S C Walker - Director


AHOY LIMITED (REGISTERED NUMBER: 04490796)

Notes to the Financial Statements
for the year ended 30th December 2022

1. STATUTORY INFORMATION

Ahoy Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates
Preparation of the financial statements requires management to make significant judgements and estimates. The areas in the financial statements where these judgements and estimates have been made include:

The useful lives of plant and equipment which are estimated based on the period over which the assets are expected to be available for use. The estimated useful lives are reviewed periodically and are updated if expectations differ from previous estimates due to physical wear and tear, technical or commercial obsolescence and legal or other limits on the use of the relevant assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Debtors, creditors, directors loan (being repayable on demand) are measured at the undiscounted amount of cash or other consideration expected to be paid or received.


AHOY LIMITED (REGISTERED NUMBER: 04490796)

Notes to the Financial Statements - continued
for the year ended 30th December 2022

2. ACCOUNTING POLICIES - continued
Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2021 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 31st December 2021
and 30th December 2022 30,000
AMORTISATION
At 31st December 2021 28,500
Charge for year 1,500
At 30th December 2022 30,000
NET BOOK VALUE
At 30th December 2022 -
At 30th December 2021 1,500

AHOY LIMITED (REGISTERED NUMBER: 04490796)

Notes to the Financial Statements - continued
for the year ended 30th December 2022

5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 31st December 2021
and 30th December 2022 7,536 6,469 14,005
DEPRECIATION
At 31st December 2021 7,457 3,524 10,981
Charge for year 20 736 756
At 30th December 2022 7,477 4,260 11,737
NET BOOK VALUE
At 30th December 2022 59 2,209 2,268
At 30th December 2021 79 2,945 3,024

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Trade debtors 643 3,539
Other debtors 61,018 45,752
61,661 49,291

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2022 2021
£    £   
Bank loans and overdrafts 5,950 7,955
Trade creditors 1,888 7,335
Taxation and social security 8,103 5,146
Other creditors 27,718 12,121
43,659 32,557

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2022 2021
£    £   
Bank loans 18,842 23,800

AHOY LIMITED (REGISTERED NUMBER: 04490796)

Notes to the Financial Statements - continued
for the year ended 30th December 2022

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30th December 2022 and 30th December 2021:

2022 2021
£    £   
S C Walker
Balance outstanding at start of year - 23,296
Amounts repaid - (23,296 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -