ASUNO LTD


Acorah Software Products - Accounts Production10.1.046false15 January 201831 January 201931 January 201911148556Mr Benjamin 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Registered number: 11148556
ASUNO LTD
Unaudited Financial Statements
For the Period 15 January 2018 to 31 January 2019
J K Tarry Accounting Services

ICPA Fellow

The Patch
Maesbury Marsh
Oswestry
Shropshire
SY10 8JH
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Balance Sheet
Registered number: 11148556
Period to 31 January 2019
Notes £ £
FIXED ASSETS
Intangible Assets 3 574
574
CURRENT ASSETS
Stocks 4 15,561
Cash at bank and in hand 3,666
19,227
Creditors: Amounts Falling Due Within One Year 5 (24,605)
NET CURRENT ASSETS (LIABILITIES) (5,378)
TOTAL ASSETS LESS CURRENT LIABILITIES (4,804)
NET ASSETS (4,804)
CAPITAL AND RESERVES
Called up share capital 6 100
Profit and Loss Account (4,904)
SHAREHOLDERS' FUNDS (4,804)
Page 1
For the period ending 31 January 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 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 Benjamin Moreland
4th September 2019

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 - Intellectual Property
Intellectual property assets are the Axis Trademark. It is amortised to the Profit and Loss Account over its estimated economic life of 10 years.
1.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
Period to 31 January 2019
Sales, marketing and distribution 1
1
3. Intangible Assets
Intellectual Property
£
Cost
As at 15 January 2018 -
Additions 638
As at 31 January 2019 638
Amortisation
As at 15 January 2018 -
Provided during the period 64
As at 31 January 2019 64
Net Book Value
As at 31 January 2019 574
As at 15 January 2018 -
4. Stocks
Period to 31 January 2019
£
Stock - finished goods 14,621
Customs and Duty Charges - Stock unsold 940
15,561
Page 4
5. Creditors: Amounts Falling Due Within One Year
Period to 31 January 2019
£
Bank loans and overdrafts 11,000
Other creditors 189
Accruals and deferred income 250
Director's loan account 13,166
24,605
6. Share Capital
Period to 31 January 2019
Allotted, Called up and fully paid 100
7. General Information
ASUNO LTD is a private company, limited by shares, incorporated in England & Wales, registered number 11148556. The registered office is The Eaves, Rushbury, Church Stretton, Shropshire, SY6 7EB.
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