Registered number
A & J (UK) Ltd
Abbreviated Accounts
30 June 2015
A & J (UK) Ltd
Report to the directors on the preparation of the unaudited abbreviated accounts of A & J (UK) Ltd for the year ended 30 June 2015
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the abbreviated accounts of A & J (UK) Ltd for the year ended 30 June 2015 which comprise of the balance sheet and the related notes 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
It is your duty to ensure that A & J (UK) 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 profit of A & J (UK) Ltd. You consider that A & J (UK) Ltd 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 A & J (UK) 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 abbreviated accounts.
G C Forest & Co
Chartered Certified Accountants
190 Billet Road
E17 5DX
9 February 2016
A & J (UK) Ltd
Registered number: 07298598
Abbreviated Balance Sheet
as at 30 June 2015
Notes 2015 2014
£ £
Fixed assets
Tangible assets 2 1,189 1,399
Current assets
Stocks 269 327
Cash at bank and in hand 5,179 1,436
5,448 1,763
Creditors: amounts falling due within one year (11,486) (6,601)
Net current liabilities (6,038) (4,838)
Net liabilities (4,849) (3,439)
Capital and reserves
Called up share capital 3 100 100
Profit and loss account (4,949) (3,539)
Shareholders' funds (4,849) (3,439)
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
Members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the provisions in Part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime.
Mr Luan Kataroshi
Approved by the board on 9 February 2016
A & J (UK) Ltd
Notes to the Abbreviated Accounts
for the year ended 30 June 2015
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).
Turnover represents the value, net of value added tax and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and machinery 15% on written down value
Stock is valued at the lower of cost and net realisable value.
Deferred taxation
Full provision is made for deferred taxation resulting from timing differences between the recognition of gains and losses in the accounts and their recognition for tax purposes. Deferred taxation is calculated on an un-discounted basis at the tax rates which are expected to apply in the periods when the timing differences will reverse. No provision was found to be necessary for the year ended 30 June 2015.
Leasing and hire purchase commitments
Assets held under finance leases and hire purchase contracts, which are those where substantially all the risks and rewards of ownership of the asset have passed to the company, are capitalised in the balance sheet and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability.

The interest element of the rental obligations is charged to the profit and loss account over the period of the lease and represents a constant proportion of the balance of capital repayments outstanding.

Rentals paid under operating leases are charged to income on a straight line basis over the lease term.
2 Tangible fixed assets £
At 1 July 2014 2,680
At 30 June 2015 2,680
At 1 July 2014 1,281
Charge for the year 210
At 30 June 2015 1,491
Net book value
At 30 June 2015 1,189
At 30 June 2014 1,399
3 Share capital Nominal 2015 2015 2014
value Number £ £
Allotted, called up and fully paid:
Ordinary shares £1 each 100 100 100
4 Ultimate controlling party
The controlling party is Mr Luan Kataroshi by virtue of his ownership of 100% of the issued ordinary share capital of the company.
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