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Company Registration No. 15034499 (England and Wales)
Aaru Star Ltd Unaudited accounts for the period from 28 July 2023 to 31 July 2024
Aaru Star Ltd Unaudited accounts Contents
Page
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Aaru Star Ltd Company Information for the period from 28 July 2023 to 31 July 2024
Director
Gnanalingam ARAVINTHAN
Company Number
15034499 (England and Wales)
Registered Office
30 Edward Road Harrow Middlesex HA2 6QB England
Accountants
P&K Associates Limited CIMA Practising Certificate Holder 183, Burntoak Broadway EDGWARE Middlesex HA8 5EH
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Aaru Star Ltd Accountants' report
Accountants' report to the director of Aaru Star Ltd on the preparation of the unaudited statutory accounts for the period from 28 July 2023 to 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 Aaru Star Ltd for the period from 28 July 2023 to 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.
This report is made solely to the Board of Directors of Aaru Star Ltd, 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 Aaru Star Ltd 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 Aaru Star Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Aaru Star 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 loss of Aaru Star Ltd. You consider that Aaru Star Ltd is exempt from the statutory audit requirement for the period.
We have not been instructed to carry out an audit or a review of the accounts of Aaru Star 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.
P&K Associates Limited CIMA Practising Certificate Holder 183, Burntoak Broadway EDGWARE Middlesex HA8 5EH 25 April 2025
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Aaru Star Ltd Statement of financial position as at 31 July 2024
2024 
Notes
£ 
Fixed assets
Intangible assets
53,929 
Tangible assets
9,000 
62,929 
Current assets
Inventories
50,000 
Debtors
5,400 
Cash at bank and in hand
(1,488)
53,912 
Creditors: amounts falling due within one year
(141,717)
Net current liabilities
(87,805)
Net liabilities
(24,876)
Capital and reserves
Called up share capital
50 
Profit and loss account
(24,926)
Shareholders' funds
(24,876)
For the period 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 25 April 2025 and were signed on its behalf by
Gnanalingam ARAVINTHAN Director Company Registration No. 15034499
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Aaru Star Ltd Notes to the Accounts for the period from 28 July 2023 to 31 July 2024
1
Statutory information
Aaru Star Ltd is a private company, limited by shares, registered in England and Wales, registration number 15034499. The registered office is 30 Edward Road, Harrow, Middlesex, HA2 6QB, 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
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
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:
Fixtures & fittings
20
The principal accounting policies adopted in the preparation of the financial statements are set out below and 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.
4
Intangible fixed assets
Goodwill 
Other 
Total 
£ 
£ 
£ 
Cost
At 28 July 2023
50,000 
- 
50,000 
Additions
- 
3,929 
3,929 
At 31 July 2024
50,000 
3,929 
53,929 
Amortisation
At 28 July 2023
- 
- 
- 
At 31 July 2024
- 
- 
- 
Net book value
At 31 July 2024
50,000 
3,929 
53,929 
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Aaru Star Ltd Notes to the Accounts for the period from 28 July 2023 to 31 July 2024
5
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 28 July 2023
10,000 
At 31 July 2024
10,000 
Depreciation
At 28 July 2023
1,000 
At 31 July 2024
1,000 
Net book value
At 31 July 2024
9,000 
6
Debtors
2024 
£ 
Amounts falling due within one year
Accrued income and prepayments
5,400 
7
Creditors: amounts falling due within one year
2024 
£ 
VAT
614 
Taxes and social security
198 
Other creditors
62,499 
Loans from directors
78,406 
141,717 
8
Average number of employees
During the period the average number of employees was 0.
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