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REGISTERED NUMBER: 04754360 (England and Wales)















Unaudited Financial Statements

for the Year Ended 31 July 2024

for

A3 APPLIANCES LIMITED

A3 APPLIANCES LIMITED (REGISTERED NUMBER: 04754360)

Contents of the Financial Statements
for the year ended 31 July 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Accountants' Report 8

A3 APPLIANCES LIMITED

Company Information
for the year ended 31 July 2024







Director: M Baker





Registered office: 3rd Floor
86 - 90 Paul Street
London
EC2A 4NE





Registered number: 04754360 (England and Wales)





Accountants: Cooper Parry Advisory Limited
Aissela
46 High Street
Esher
Surrey
KT10 9QY

A3 APPLIANCES LIMITED (REGISTERED NUMBER: 04754360)

Balance Sheet
31 July 2024

2024 2023
Notes £ £ £ £
Fixed assets
Intangible assets 5 - -
Tangible assets 6 98,696 100,351
Investments 7 5,000 5,000
103,696 105,351

Current assets
Stocks 8 77,175 76,500
Debtors 9 28,348 10,905
105,523 87,405
Creditors
Amounts falling due within one year 10 107,556 113,526
Net current liabilities (2,033 ) (26,121 )
Total assets less current liabilities 101,663 79,230

Creditors
Amounts falling due after more than one
year

11

17,433

28,065
Net assets 84,230 51,165

Capital and reserves
Called up share capital 12 100 100
Revaluation reserve 13 50,000 50,000
Retained earnings 13 34,130 1,065
Shareholders' funds 84,230 51,165

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2024 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.

A3 APPLIANCES LIMITED (REGISTERED NUMBER: 04754360)

Balance Sheet - continued
31 July 2024


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 Profit and loss has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 April 2025 and were signed by:





M Baker - Director


A3 APPLIANCES LIMITED (REGISTERED NUMBER: 04754360)

Notes to the Financial Statements
for the year ended 31 July 2024


1. Statutory information

A3 Appliances 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. Statement of compliance

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.

3. Accounting policies

Basis of preparing the financial statements
The financial statements have been prepared under the historical cost convention.

Key source of estimation, uncertainty and judgement
The preparation of the financial statements in conformity with generally accepted accounting practice requires management to make estimates and judgement that affect the reported amounts of assets and liabilities as well as the disclosure of contingent assets and liabilities at the balance sheet date and the reported amounts of revenues and expenses during the reporting period.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business, is being amortised evenly over its estimated useful life of 20 years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Long leasehold - over the length of the lease
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance

The leasehold property is valued in the financial statements on an existing use basis. All other tangible fixed assets are initially recorded at cost.

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

A3 APPLIANCES LIMITED (REGISTERED NUMBER: 04754360)

Notes to the Financial Statements - continued
for the year ended 31 July 2024


3. Accounting policies - continued

Financial instruments
Financial assets and financial liabilities are recognised in the balance sheet when the company becomes a party to the contractual provisions of the instrument.

Trade and other debtors and creditors are classified as basic financial instruments and measured at initial recognition at transaction price. Debtors and creditors are subsequently measured at amortised cost using the effective interest rate method. A provision is established when there is objective evidence that the company will not be able to collect all amounts due.

Cash and cash equivalents are classified as basic financial instruments and comprise cash in hand and at bank and bank overdrafts.

Financial liabilities and equity instruments issued by the company are classified in accordance with the substance of the contractual arrangements entered into and the definitions of a financial liability and an equity instrument. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs.

Taxation
Taxation for the year comprises current tax. Tax is recognised in the Profit and loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

4. Employees and directors

The average number of employees during the year was 3 (2023 - 3 ) .

5. Intangible fixed assets
Goodwill
£
Cost
At 1 August 2023
and 31 July 2024 50,000
Amortisation
At 1 August 2023
and 31 July 2024 50,000
Net book value
At 31 July 2024 -
At 31 July 2023 -

A3 APPLIANCES LIMITED (REGISTERED NUMBER: 04754360)

Notes to the Financial Statements - continued
for the year ended 31 July 2024


6. Tangible fixed assets
Fixtures
Long and Motor
leasehold fittings vehicles Totals
£ £ £ £
Cost
At 1 August 2023
and 31 July 2024 109,609 6,271 23,250 139,130
Depreciation
At 1 August 2023 12,673 5,518 20,588 38,779
Charge for year 877 113 665 1,655
At 31 July 2024 13,550 5,631 21,253 40,434
Net book value
At 31 July 2024 96,059 640 1,997 98,696
At 31 July 2023 96,936 753 2,662 100,351

7. Fixed asset investments

Investments (neither listed nor unlisted) were as follows:
2024 2023
£ £
Unquoted securities 5,000 5,000

8. Stocks
2024 2023
£ £
Stocks 77,175 76,500

9. Debtors: amounts falling due within one year
2024 2023
£ £
Trade debtors 14,924 10,905
Directors' current accounts 13,424 -
28,348 10,905

A3 APPLIANCES LIMITED (REGISTERED NUMBER: 04754360)

Notes to the Financial Statements - continued
for the year ended 31 July 2024


10. Creditors: amounts falling due within one year
2024 2023
£ £
Bank loans and overdrafts 11,479 15,748
Other loans 22,672 22,727
Trade creditors 47,745 46,685
Corporation tax 20,605 20,039
Social security and other taxes 698 -
VAT 757 3,937
Directors' current accounts - 790
Accrued expenses 3,600 3,600
107,556 113,526

11. Creditors: amounts falling due after more than one year
2024 2023
£ £
Bank loans - 1-2 years 8,770 -
Bank loans - 2-5 years - 28,065
Other loans - 1-2 years 8,663 -
17,433 28,065

12. Called up share capital

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
100 Ordinary £1 100 100

13. Reserves
Retained Revaluation
earnings reserve Totals
£ £ £

At 1 August 2023 1,065 50,000 51,065
Profit for the year 33,065 33,065
At 31 July 2024 34,130 50,000 84,130

Accountants' Report to the Director
on the Unaudited Financial Statements of
A3 Appliances Limited


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of A3 Appliances Limited for the year ended 31 July 2024 which comprise the Profit and loss, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the director of A3 Appliances Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of A3 Appliances Limited and state those matters that we have agreed to state to the director of A3 Appliances Limited in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that A3 Appliances Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of A3 Appliances Limited. You consider that A3 Appliances 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 financial statements of A3 Appliances 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 financial statements.






Cooper Parry Advisory Limited
Aissela
46 High Street
Esher
Surrey
KT10 9QY


29 April 2025