Criterion Limited - Accounts to registrar - small 16.3d

REGISTERED NUMBER: 10733350 (England and Wales)

Report of the Directors and

Unaudited Financial Statements

for the Period 21 April 2017 to 30 April 2018

for

Criterion Limited

Page

Company Information

1

Report of the Directors

2

Abridged Balance Sheet

3

Notes to the Financial Statements

4

DIRECTORS:

Mr Sivakumaran Ayanarappan Mounidev

Mrs Kavitha Elangovan

REGISTERED OFFICE:

The Long Lodge

265-269 Kingston Road

Wimbledon

London

SW19 3NW

REGISTERED NUMBER:

10733350 (England and Wales)

ACCOUNTANTS:

Tax-Link Chartered Tax Advisors and Accountants

The Long Lodge

265-269 Kingston Road

Wimbledon

London

SW19 3NW

The directors present their report with the financial statements of the company for the period 21 April 2017 to 30 April 2018.

INCORPORATION

The company was incorporated on 21 April 2017 .

PRINCIPAL ACTIVITY

The principal activity of the company in the period under review was that of

DIRECTORS

The directors who have held office during the period from 21 April 2017 to the date of this report are as follows:

Mr Sivakumaran Ayanarappan Mounidev - appointed 21 April 2017

Mrs Kavitha Elangovan - appointed 1 September 2017

Both the directors who are eligible offer themselves for election at the forthcoming first Annual General Meeting.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small

companies.

ON BEHALF OF THE BOARD:

Mr Sivakumaran Ayanarappan Mounidev - Director

15 January 2019

FIXED ASSETS

Tangible assets

3

1,475

CURRENT ASSETS

Debtors

2,514

Cash at bank

79,775

82,289

CREDITORS

Amounts falling due within one year

(23,839

)

NET CURRENT ASSETS

58,450

TOTAL ASSETS LESS CURRENT LIABILITIES

59,925

CAPITAL AND RESERVES

Called up share capital

2

Retained earnings

59,923

SHAREHOLDERS' FUNDS

59,925

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2018.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 2018 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the period ended 30 April 2018 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors on 15 January 2019 and were signed on its behalf by:

Mr Sivakumaran Ayanarappan Mounidev - Director

1.	STATUTORY INFORMATION

Criterion 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 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.

Taxation

Taxation for the period 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 that have been enacted or

substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance

sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from

those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that

have been enacted or substantively enacted by the period end and that are expected to apply to the reversal of the

timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they

will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 21 April 2017

and 30 April 2018

1,966

DEPRECIATION

Charge for period

491

At 30 April 2018

491

NET BOOK VALUE

At 30 April 2018

1,475

At 20 April 2017

1,966