1 April 2024 false Taxfiler 2024.6 03151417business:PrivateLimitedCompanyLtd2024-04-012025-03-31 031514172024-03-31 031514172024-04-012025-03-31 03151417business:AuditExemptWithAccountantsReport2024-04-012025-03-31 03151417business:FilletedAccounts2024-04-012025-03-31 031514172025-03-31 03151417business:Director12024-04-012025-03-31 03151417business:Director22024-04-012025-03-31 03151417business:CompanySecretary12024-04-012025-03-31 03151417business:RegisteredOffice2024-04-012025-03-31 031514172024-03-31 03151417core:WithinOneYear2025-03-31 03151417core:WithinOneYear2024-03-31 03151417core:AfterOneYear2025-03-31 03151417core:AfterOneYear2024-03-31 03151417core:ShareCapitalcore:PreviouslyStatedAmount2025-03-31 03151417core:ShareCapitalcore:PreviouslyStatedAmount2024-03-31 03151417core:CapitalRedemptionReservecore:PreviouslyStatedAmount2025-03-31 03151417core:CapitalRedemptionReservecore:PreviouslyStatedAmount2024-03-31 03151417core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-03-31 03151417core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-03-31 03151417core:PreviouslyStatedAmount2025-03-31 03151417core:PreviouslyStatedAmount2024-03-31 03151417business:SmallEntities2024-04-012025-03-31 03151417countries:EnglandWales2024-04-012025-03-31 03151417core:PlantMachinery2024-04-012025-03-31 03151417core:PlantMachinery2024-03-31 03151417core:PlantMachinery2025-03-31 03151417business:OrdinaryShareClass12024-04-012025-03-31 03151417business:OrdinaryShareClass12023-04-012024-03-31 031514172023-04-012024-03-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 03151417 (England and Wales)
AFF International (UK) Limited Unaudited accounts for the year ended 31 March 2025
AFF International (UK) Limited Unaudited accounts Contents
Page
- 2 -
AFF International (UK) Limited Company Information for the year ended 31 March 2025
Directors
Peter Avakian Anton Avakian
Secretary
Anton Avakian
Company Number
03151417 (England and Wales)
Registered Office
5 COURTNEY WAY CAMBRIDGE CB4 2EE
Accountants
Morgan Barrett Accountancy 17 Wick Hall Furze Hill Hove East Sussex BN3 1NF
- 3 -
Chartered Certified Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of AFF International (UK) Limited for the year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of AFF International (UK) Limited for the year ended 31 March 2025 as set out on pages 5 - 7 from the Company's accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/uk/en/about-us/regulation/rulebook.html
This report is made solely to the Board of Directors of AFF International (UK) Limited, as a body, in accordance with the terms of our engagement letter dated 1 December 2012. Our work has been undertaken solely to prepare for your approval the accounts of AFF International (UK) Limited and state those matters that we have agreed to state to the Board of Directors of AFF International (UK) Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than AFF International (UK) Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that AFF International (UK) 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 profit of AFF International (UK) Limited. You consider that AFF International (UK) 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 AFF International (UK) 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.
Morgan Barrett Accountancy Chartered Certified Accountants 17 Wick Hall Furze Hill Hove East Sussex BN3 1NF 5 December 2025
- 4 -
AFF International (UK) Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
214 
286 
Current assets
Debtors
4,041 
21,019 
Cash at bank and in hand
49,481 
46,107 
53,522 
67,126 
Creditors: amounts falling due within one year
(13,798)
(27,890)
Net current assets
39,724 
39,236 
Total assets less current liabilities
39,938 
39,522 
Creditors: amounts falling due after more than one year
(3,912)
(3,912)
Provisions for liabilities
Other provisions
(418)
(421)
Net assets
35,608 
35,189 
Capital and reserves
Called up share capital
2 
2 
Capital redemption reserve
1 
1 
Profit and loss account
35,605 
35,186 
Shareholders' funds
35,608 
35,189 
For the year ending 31 March 2025 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 directors acknowledge their 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 of Directors and authorised for issue on 5 December 2025 and were signed on its behalf by
Peter Avakian Director Company Registration No. 03151417
- 5 -
AFF International (UK) Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
AFF International (UK) Limited is a private company, limited by shares, registered in England and Wales, registration number 03151417. The registered office is 5 COURTNEY WAY, CAMBRIDGE, CB4 2EE.
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.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
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
Foreign currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 April 2024
17,936 
At 31 March 2025
17,936 
Depreciation
At 1 April 2024
17,650 
Charge for the year
72 
At 31 March 2025
17,722 
Net book value
At 31 March 2025
214 
At 31 March 2024
286 
- 6 -
AFF International (UK) Limited Notes to the Accounts for the year ended 31 March 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,736 
21,019 
Other debtors
1,305 
- 
4,041 
21,019 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
- 
594 
Taxes and social security
663 
1,601 
Loans from directors
13,135 
9,135 
Accruals
- 
16,560 
13,798 
27,890 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Loans from directors
3,912 
3,912 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
9
Controlling party
The company is controlled by the directors
10
Average number of employees
During the year the average number of employees was 1 (2024: 1).
- 7 -