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dpl-frs:AdministrativeExpenses dpl-frs:Item12 2015-11-01 2016-10-31 05962329 1 2015-11-01 2016-10-31 05962329 frs-countries:EnglandWales 2015-11-01 2016-10-31
Registered number: 05962329
A & R (UK) Limited
Financial Statements
For The Year Ended 31 October 2017
C.T. Accountants

63b Brighton Road
South Croydon
Surrey
CR2 6EE
Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Balance Sheet
Registered number: 05962329
2017 2016
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 1,843 2,304
Tangible Assets 4 200,101 145,119
201,944 147,423
CURRENT ASSETS
Debtors 6 45 40
Cash at bank and in hand 1,612 2,451
1,657 2,491
Creditors: Amounts Falling Due Within One Year 7 (19,599 ) (20,416 )
NET CURRENT ASSETS (LIABILITIES) (17,942 ) (17,925 )
TOTAL ASSETS LESS CURRENT LIABILITIES 184,002 129,498
Creditors: Amounts Falling Due After More Than One Year 8 (69,749 ) (75,263 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 9 (10,450 ) -
NET ASSETS 103,803 54,235
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 103,703 54,135
SHAREHOLDERS' FUNDS 103,803 54,235
Page 1
For the year ending 31 October 2017 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities
  • The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
  • The director acknowledges his 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.
  • The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Ali Bouchemal
28th June 2018

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account by 20% reducing balance.
1.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Fixtures & Fittings 15% reducing balance
1.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
1.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
3. Intangible Assets
Goodwill
£
Cost
As at 1 November 2016 4,500
As at 31 October 2017 4,500
Amortisation
As at 1 November 2016 2,196
Provided during the period 461
As at 31 October 2017 2,657
Net Book Value
As at 31 October 2017 1,843
As at 1 November 2016 2,304
4. Tangible Assets
Investment Properties Fixtures & Fittings Total
£ £ £
Cost
As at 1 November 2016 145,000 604 145,604
Revaluation 55,000 - 55,000
As at 31 October 2017 200,000 604 200,604
Depreciation
As at 1 November 2016 - 485 485
Provided during the period - 18 18
As at 31 October 2017 - 503 503
Net Book Value
As at 31 October 2017 200,000 101 200,101
As at 1 November 2016 145,000 119 145,119
6. Debtors
2017 2016
£ £
Due within one year
Other debtors 45 40
45 40
Page 4
7. Creditors: Amounts Falling Due Within One Year
2017 2016
£ £
Bank loans and overdrafts 12,000 12,000
Corporation tax 1,322 1,813
Other creditors 864 852
Director's loan account 5,413 5,751
19,599 20,416
8. Creditors: Amounts Falling Due After More Than One Year
2017 2016
£ £
Bank loans 69,749 75,263
9. Deferred Taxation
The provision for deferred taxation is made up of accelerated capital allowances
2017 2016
£ £
Deferred tax 10,450 -
10,450 -
10. Share Capital
2017 2016
Allotted, Called up and fully paid 100 100
11. Transition to FRS 102
These financial statements for the year ended 31 October 2017 are the first financial statements that comply with FRS 102 Section 1A small entities. The date of transition is 1 November 2015. The transition to FRS 102 Section 1A small entities has resulted in a small number of changes in accounting policies to those used previously.
12. General Information
A & R (UK) Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05962329. The registered office is 63B Brighton Road, South Croydon, Surrey, CR2 6EE.
Page 5