Arathorn Limited Filleted accounts for Companies House (small and micro)

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COMPANY REGISTRATION NUMBER: 03182797

ARATHORN LIMITED

UNAUDITED FINANCIAL STATEMENTS

30 April 2019

ARATHORN LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 30 APRIL 2019

Contents	Pages

Officers and professional advisers	1

Statement of financial position	2

Notes to the financial statements	3

ARATHORN LIMITED

OFFICERS AND PROFESSIONAL ADVISERS

Director	Mr V Ellenbogen

Registered office	Hanover Buildings
	11 - 13 Hanover Street
	Liverpool
	L1 3DN

Accountants	ERC Accountants & Business Advisers Limited
	Chartered accountants
	Hanover Buildings
	11-13 Hanover Street
	Liverpool
	L1 3DN

ARATHORN LIMITED

STATEMENT OF FINANCIAL POSITION

30 April 2019

	2019		2018
Note	£	£	£

CURRENT ASSETS

Cash at bank and in hand	3,544		5,230

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR	4	1,500		1,530
		-------		-------
NET CURRENT ASSETS			2,044	3,700
			-------	-------
TOTAL ASSETS LESS CURRENT LIABILITIES			2,044	3,700
			-------	-------
NET ASSETS			2,044	3,700
			-------	-------

CAPITAL AND RESERVES

Called up share capital	1,000	1,000
Profit and loss account	1,044	2,700
	-------	-------
SHAREHOLDER FUNDS	2,044	3,700
	-------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 April 2019 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 of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 11 December 2019 , and are signed on behalf of the board by:

Mr V Ellenbogen
Director

Company registration number: 03182797

ARATHORN LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 30 APRIL 2019

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Hanover Buildings, 11 - 13 Hanover Street, Liverpool, L1 3DN.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. ACCOUNTING POLICIES

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Corporation tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

4. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

	2019	2018
	£	£

Other creditors	1,500	1,530
	-------	-------

5. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

No director received advances, credits or guarantees during the current or previous accounting periods.

6. RELATED PARTY TRANSACTIONS

No transactions with related parties were undertaken such as are required to be disclosed in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.