Aronha Limited - Accounts to registrar (filleted) - small 18.2

REGISTERED NUMBER: 04980471 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2019

for

Aronha Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTOR:

Mrs S D Riley

SECRETARY:

Mrs S D Riley

REGISTERED OFFICE:

33 Limefield Mill

Wood Street

Crossflatts

Bingley

West Yorkshire

BD16 2AJ

REGISTERED NUMBER:

04980471 (England and Wales)

ACCOUNTANTS:

Christopher Bailey Accountants (Ilkley) Ltd

19 The Grove

Ilkley

LS29 9LS

The following reproduces the text of the report prepared for the director in respect of the company's annual

unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file

a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the

Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the

financial statements of Aronha Limited for the year ended 31 December 2019 which comprise the Income Statement,

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 Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Aronha Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Aronha Limited and state those matters that we have agreed to state to the director of Aronha Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aronha Limited and its director for our work or for this report.

It is your duty to ensure that Aronha Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Aronha Limited. You consider that Aronha Limited 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 financial statements of Aronha Limited. 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 statutory financial statements.

Christopher Bailey Accountants (Ilkley) Ltd

19 The Grove

Ilkley

LS29 9LS

19 August 2020

FIXED ASSETS

Tangible assets

4

430

94

CURRENT ASSETS

Stocks

3,699

2,438

Debtors

5

3,489

3,983

Cash at bank and in hand

1,814

21,586

9,002

28,007

CREDITORS

Amounts falling due within one year

6

(1,636

)

(18,588

)

NET CURRENT ASSETS

7,366

9,419

TOTAL ASSETS LESS CURRENT LIABILITIES

7,796

9,513

CAPITAL AND RESERVES

Called up share capital

7

100

100

Retained earnings

8

7,696

9,413

SHAREHOLDERS' FUNDS

7,796

9,513

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2019.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2019 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 applicable to companies subject to the small companies regime.

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 and authorised for issue on 19 August 2020 and were signed by:

Mrs S D Riley - Director

1.	STATUTORY INFORMATION

Aronha Limited 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 Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" 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.

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

25% 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2018 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

£

£

COST

At 1 January 2019

1,924

755

2,679

Additions

-

450

450

At 31 December 2019

1,924

1,205

3,129

DEPRECIATION

At 1 January 2019

1,856

729

2,585

Charge for year

14

100

114

At 31 December 2019

1,870

829

2,699

NET BOOK VALUE

At 31 December 2019

54

376

430

At 31 December 2018

68

26

94

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.19

31.12.18

£

£

Trade debtors

3,326

3,821

Prepayments

163

162

3,489

3,983

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.19

31.12.18

£

£

Tax

574

1,420

Other creditors

72

155

Director's current account

416

16,450

Accrued expenses

574

563

1,636

18,588

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.19

31.12.18

value:

£

£

100

Ordinary

£1

100

100

8.

RESERVES

Retained

earnings

£

At 1 January 2019

9,413

Profit for the year

2,783

Dividends

(4,500

)

At 31 December 2019

7,696

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year the company paid dividends of £4500 (2018 £1880) to the director. The company owed the

director £416 at 31st December 2019 (£16450 at 31st December 2018).