Alphanova Ltd Filleted accounts for Companies House (small and micro)

1 false false false false false false false false false true false false false false false false No description of principal activity 2022-04-01 Sage Accounts Production Advanced 2021 - FRS102_2021 xbrli:pure xbrli:shares iso4217:GBP 07425923 2022-04-01 2023-03-31 07425923 2023-03-31 07425923 2021-04-01 2022-03-31 07425923 2022-03-31 07425923 bus:Director2 2022-04-01 2023-03-31 07425923 core:WithinOneYear 2023-03-31 07425923 core:WithinOneYear 2022-03-31 07425923 core:ShareCapital 2023-03-31 07425923 core:ShareCapital 2022-03-31 07425923 core:RetainedEarningsAccumulatedLosses 2023-03-31 07425923 core:RetainedEarningsAccumulatedLosses 2022-03-31 07425923 bus:Director2 2022-03-31 07425923 bus:Director2 2023-03-31 07425923 bus:Director2 2021-03-31 07425923 bus:Director2 2022-03-31 07425923 bus:Director2 2021-04-01 2022-03-31 07425923 bus:SmallEntities 2022-04-01 2023-03-31 07425923 bus:AuditExemptWithAccountantsReport 2022-04-01 2023-03-31 07425923 bus:FullAccounts 2022-04-01 2023-03-31 07425923 bus:SmallCompaniesRegimeForAccounts 2022-04-01 2023-03-31 07425923 bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31 07425923 core:FurnitureFittingsToolsEquipment 2022-04-01 2023-03-31

COMPANY REGISTRATION NUMBER: 07425923

Alphanova Ltd

Filleted Unaudited Financial Statements

31 March 2023

Alphanova Ltd

Statement of Financial Position

31 March 2023

	2023	2022
Note	£	£

Current assets

Debtors	5	–	1,637

Creditors: amounts falling due within one year	6	46,290	46,903
		--------	--------
Net current liabilities		46,290	45,266
		--------	--------
Total assets less current liabilities		( 46,290)	( 45,266)
		--------	--------
Net liabilities		( 46,290)	( 45,266)
		--------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	( 46,390)	( 45,366)
	--------	--------
Shareholders deficit	( 46,290)	( 45,266)
	--------	--------

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 Section 1A of 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 31st March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have 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 24 July 2023 , and are signed on behalf of the board by:

Mr Z. J. K. Czternastek
Director

Company registration number: 07425923

Alphanova Ltd

Notes to the Financial Statements

Year ended 31st March 2023

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 2 Chesterfield Bulidings, Westbourne Place, Clifton, Bristol, BS8 1RU.

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 accounts have not been prepared on a going concern basis as the company ceased trading on 31st March 2022.

Income 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. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

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.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	25% reducing balance

Government grants

Government grants are recognised using the accrual model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities .

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2022: 2 ).

5. Debtors

	2023	2022
	£	£
Other debtors	–	1,637
	----	-------

6. Creditors: amounts falling due within one year

	2023	2022
	£	£
Bank loans and overdrafts	2,993	2,843
Other creditors	43,297	44,060
	--------	--------
	46,290	46,903
	--------	--------

7. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2023
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Mr Z. J. K. Czternastek	( 42,527)	( 322)	( 42,849)
	--------	----	--------

	2022
	Balance brought forward	Advances/ (credits) to the director	Balance outstanding
	£	£	£
Mr Z. J. K. Czternastek	( 38,537)	( 3,990)	( 42,527)
	--------	-------	--------