REGISTERED NUMBER: 03443600 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2018

FOR

A AARAN LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr R A Unwin

SECRETARY:

Mrs L P A Unwin

REGISTERED OFFICE:

Solar House

282 Chase Road

Southgate

London

N14 6NZ

REGISTERED NUMBER:

03443600 (England and Wales)

ACCOUNTANTS:

Freemans Partnership LLP

Chartered Certified Accountants

Solar House

282 Chase Road

London

N14 6NZ

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

15,604

18,709

15,604

18,709

CURRENT ASSETS

Debtors

6

16,507

25,521

Cash at bank

23,951

41,634

40,458

67,155

CREDITORS

Amounts falling due within one year

7

88,509

119,212

NET CURRENT LIABILITIES

(48,051

)

(52,057

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(32,447

)

(33,348

)

PROVISIONS FOR LIABILITIES

8

2,357

2,813

NET LIABILITIES

(34,804

)

(36,161

)

CAPITAL AND RESERVES

Called up share capital

9

10

10

Retained earnings

(34,814

)

(36,171

)

SHAREHOLDERS' FUNDS

(34,804

)

(36,161

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2018.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2018 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.

The financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director on 26 November 2018 and were signed by:

Mr R A Unwin - Director

1.	STATUTORY INFORMATION

A Aaran Ltd 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents amounts derived from the provision of services to customers during the year, and is

recognised at the date the service was provided. This is stated after trade discounts, other sales taxes and net of

VAT.

Goodwill

Goodwill, of the business is written off evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost

less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures fittings, plant and equipment

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to

the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or

substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance

sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from

those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that

have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the

timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they

will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2017 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2017

and 30 April 2018

295,343

AMORTISATION

At 1 May 2017

and 30 April 2018

295,343

NET BOOK VALUE

At 30 April 2018

-

At 30 April 2017

-

5.	TANGIBLE FIXED ASSETS

Fixtures

fittings,

plant and

Motor

equipment

vehicles

Totals

£

£

£

COST

At 1 May 2017

and 30 April 2018

60,396

110,179

170,575

DEPRECIATION

At 1 May 2017

44,676

107,190

151,866

Charge for year

2,358

747

3,105

At 30 April 2018

47,034

107,937

154,971

NET BOOK VALUE

At 30 April 2018

13,362

2,242

15,604

At 30 April 2017

15,720

2,989

18,709

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.18

30.4.17

£

£

Trade debtors

16,507

25,521

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.18

30.4.17

£

£

Trade creditors

15,238

27,093

Tax

-

1,243

Social security and other taxes

492

447

VAT

4,615

7,451

Natwest business card

3,388

1,928

Net wages control

-

440

Directors' current accounts

61,276

77,410

Accrued expenses

3,500

3,200

88,509

119,212

8.	PROVISIONS FOR LIABILITIES

30.4.18

30.4.17

£

£

Deferred tax

2,357

2,813

Deferred

tax

£

Balance at 1 May 2017

2,813

Provided during year

(456

)

Balance at 30 April 2018

2,357

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

30.4.18

30.4.17

value:

£

£

10

Ordinary

£1

10

10

10.

CONTROL