REGISTERED NUMBER: 05480502 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2017

FOR

A & J RETAIL UK LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M A Amirtharaja

SECRETARY:

Mrs J S Amirtharaja

REGISTERED OFFICE:

16a London Road

Stanford-Le-Hope

Essex

SS17 0LD

REGISTERED NUMBER:

05480502 (England and Wales)

ACCOUNTANTS:

Param & Company Ltd

First Floor

44 - 50 The Broadway

Southall

Middlesex

UB1 1QB

FIXED ASSETS

Tangible assets

4

393,440

394,000

CURRENT ASSETS

Stocks

148,360

85,520

Prepayments and accrued income

23,900

23,900

Cash at bank and in hand

20,985

41,635

193,245

151,055

CREDITORS

Amounts falling due within one year

5

196,059

261,085

NET CURRENT LIABILITIES

(2,814

)

(110,030

)

TOTAL ASSETS LESS CURRENT LIABILITIES

390,626

283,970

CREDITORS

Amounts falling due after more than one year

6

287,533

255,232

NET ASSETS

103,093

28,738

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

102,993

28,638

SHAREHOLDERS' FUNDS

103,093

28,738

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2017.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2017 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 Income Statement has not been delivered.

The financial statements were approved by the director on 29 March 2018 and were signed by:

M A Amirtharaja - Director

1.	STATUTORY INFORMATION

A & J Retail Uk 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates,

value added tax and other sales taxes.

TANGIBLE FIXED ASSETS

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

Freehold property

-

2% on cost

Fixtures and fittings

-

20% on cost

STOCKS

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow

moving items.

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.

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the

lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 32 .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

property

fittings

Totals

£

£

£

COST

At 1 July 2016

388,000

10,000

398,000

Additions

-

5,550

5,550

At 30 June 2017

388,000

15,550

403,550

DEPRECIATION

At 1 July 2016

-

4,000

4,000

Charge for year

3,000

3,110

6,110

At 30 June 2017

3,000

7,110

10,110

NET BOOK VALUE

At 30 June 2017

385,000

8,440

393,440

At 30 June 2016

388,000

6,000

394,000

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2017

2016

£

£

Bank loans and overdrafts

35,650

38,741

Trade creditors

97,029

95,588

Taxation and social security

57,032

44,602

Other creditors

6,348

82,154

196,059

261,085

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2017

2016

£

£

Bank loans

287,533

255,232