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Company Registration No. 12913057 (England and Wales)
Aretusa Limited Unaudited accounts for the year ended 30 September 2024
Aretusa Limited Unaudited accounts Contents
Page
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Aretusa Limited Company Information for the year ended 30 September 2024
Director
Mrs Dorina Jacelli
Company Number
12913057 (England and Wales)
Registered Office
203 West Street Fareham Hampshire PO6 3AG England
Accountants
Taxsense 203 West Street Fareham Hants PO16 0EN
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Aretusa Limited Accountants' report
Accountants' report to the director of Aretusa Limited on the preparation of the unaudited statutory accounts for the year ended 30 September 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Aretusa Limited for the year ended 30 September 2024 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Aretusa Limited, as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Aretusa Limited and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aretusa Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Aretusa Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Aretusa Limited. You consider that Aretusa Limited 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 Aretusa Limited. 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.
Taxsense 203 West Street Fareham Hants PO16 0EN 29 January 2025
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Aretusa Limited Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
20,461 
24,783 
Current assets
Debtors
4,152 
9,603 
Cash at bank and in hand
26,097 
7,638 
30,249 
17,241 
Creditors: amounts falling due within one year
(124,465)
(140,274)
Net current liabilities
(94,216)
(123,033)
Total assets less current liabilities
(73,755)
(98,250)
Creditors: amounts falling due after more than one year
(101,000)
- 
Provisions for liabilities
Deferred tax
(3,888)
(4,709)
Net liabilities
(178,643)
(102,959)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
(178,644)
(102,960)
Shareholders' funds
(178,643)
(102,959)
For the year ending 30 September 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 her 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 29 January 2025 and were signed on its behalf by
Mrs Dorina Jacelli Director Company Registration No. 12913057
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Aretusa Limited Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
Aretusa Limited is a private company, limited by shares, registered in England and Wales, registration number 12913057. The registered office is 203 West Street, Fareham, Hampshire, PO6 3AG, England.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Computer equipment
25% reducing balance
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 October 2023
38,781 
2,848 
41,629 
Additions
- 
2,249 
2,249 
At 30 September 2024
38,781 
5,097 
43,878 
Depreciation
At 1 October 2023
16,261 
585 
16,846 
Charge for the year
5,630 
941 
6,571 
At 30 September 2024
21,891 
1,526 
23,417 
Net book value
At 30 September 2024
16,890 
3,571 
20,461 
At 30 September 2023
22,520 
2,263 
24,783 
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Aretusa Limited Notes to the Accounts for the year ended 30 September 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Amounts due from group undertakings etc.
4,152 
1,152 
Accrued income and prepayments
- 
8,451 
4,152 
9,603 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
2,231 
- 
VAT
27,794 
61,362 
Trade creditors
48,100 
30,881 
Taxes and social security
5,581 
14,822 
Other creditors
31,835 
16,113 
Loans from directors
5,316 
13,383 
Accruals
3,608 
3,713 
124,465 
140,274 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
101,000 
- 
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Mrs Dorina Jacelli
Director Loan Account
(13,383)
(13,516)
(21,583)
(5,316)
(13,383)
(13,516)
(21,583)
(5,316)
9
Average number of employees
During the year the average number of employees was 7 (2023: 7).
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