Company registration number 07710892 (England and Wales)
AWOOGA MANAGEMENT LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
AWOOGA MANAGEMENT LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
AWOOGA MANAGEMENT LTD
BALANCE SHEET
AS AT
31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
38,384
51,376
Current assets
Debtors
4
135,460
204,389
Cash at bank and in hand
109,787
81,008
245,247
285,397
Creditors: amounts falling due within one year
5
(240,413)
(294,037)
Net current assets/(liabilities)
4,834
(8,640)
Total assets less current liabilities
43,218
42,736
Creditors: amounts falling due after more than one year
6
(37,003)
(42,161)
Net assets
6,215
575
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
6,115
475
Total equity
6,215
575

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 20 July 2026 and are signed on its behalf by:
Mrs J Charles
Director
Company registration number 07710892 (England and Wales)
AWOOGA MANAGEMENT LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 2 -
1
Accounting policies
Company information

Awooga Management Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 3rd Floor, Colwyn Chambers, 19 York Street, Manchester, M2 3BA.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

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

1.2
Turnover

Turnover represents amounts receivable for royalties and performances fees net of VAT.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment
25% straight line
Motor vehicles
25% straight line
1.4
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction.

Classification of financial liabilities

Financial liabilities are classified according to the substance of the contractual arrangements entered into.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, are initially recognised at transaction price unless the arrangement constitutes a financing transaction.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

AWOOGA MANAGEMENT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 3 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
4
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 August 2024 and 31 July 2025
114,492
Depreciation and impairment
At 1 August 2024
63,116
Depreciation charged in the year
12,992
At 31 July 2025
76,108
Carrying amount
At 31 July 2025
38,384
At 31 July 2024
51,376
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
55,200
108,600
Corporation tax and S455 tax recoverable
22,930
22,930
Other debtors
57,330
72,859
135,460
204,389
AWOOGA MANAGEMENT LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 4 -
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
5,158
3,860
Trade creditors
2,880
3,124
Corporation tax
167,050
193,489
Other taxation and social security
46,347
62,998
Other creditors
18,978
30,566
240,413
294,037
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
37,003
42,161
7
Directors' transactions

L oans have been granted by the company to its directors as follows:

Loans
% Rate
Opening balance
Amounts advanced
Interest charged
Amounts repaid
Closing balance
£
£
£
£
£
3.75
72,060
262,359
2,878
(279,967)
57,330
72,060
262,359
2,878
(279,967)
57,330
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