Company THE ALMOGRAN CENTRE TypÈ Micro-entily companylFRS 105 Method Amounts to be obtained automatically from VT Transaction+ or VT Cash Book Last updated April 2020 Copyrighl VT Software Limited 2020 Version ClÈared NotÈsl CommÈnlsl Outstanding points For advice on using this workbook, click on the Template Instructions button at the right-hand end of the VT toolbar or choose the Topics Command from the VT Final Accounls>Help menu. Check List F ACC 23 1 1510912023
Template hlstory Version Change Apr 2020 Balance sheet. Average number of employees note lagged and AuloHide removed from note so that il always displays, even when zero Mar 2018 Balance sheet. Average number of employees note added Sep2017 DetailBS sheet. Profit and loss account section. The word Profit switches lo Loss as appropriate May 2017 Chartered Awounlanls, reports. Web reference and reference lo 07116 AAF uwlated Feb 2017 Tax compulalion. Expensive cars pool removed Nov2016 Balance sheet. Reference al the loot of balance sheet changed from FRSSE to FRS 105 Nov 2016 Balance sheet. Company information and address ol registered ollice added Nov 2016 Tagging. Re-tagged using the FRS 102 taxonomy (includes FRS 1051 Nov 2016 The directors. report is no longer required and has been removed from the template Nov 2016 Trial balance. Headings re deferred tax and revaluation of fixed assets removed History FACC23 2 1510912023
THE ALMOGRAN CENTRE Data not obtained from trial balance Entar data in tha whNta spaces Enter numbers as * unless indicatad Current year ComparalThie Units leg £ or £OOOI include a trailing space Company registration number CE009992 Address of registered ottice as a single paragraph of text) 35 Lileslone Street, London, NW8 8ST Date 1510912023 Approval date ol the accounts by the board Date 1510912023 Date of signing ol the accountants report Date of engagement letter (required lor CA and ACCA reportsl Date 1510912023 Name of director signing balance sheet S.ELKARIM Name of awounlanls MNK Accountants Type ol firm leg Chartered Awounlanlsl Accountants Address of accounlanls Address line 1 Address line 2 City or town County or region Post¢ode 62 Camden Road Camden Road London NW19DR Number Number Average number ol persons employed by the company Data FACC23 3 1510912023
Registered number CE009992 THE ALMOGRAN CENTRE Accounts 30 April 2023
Registered number CE009992 THE ALMOGRAN CENTRE Filleted Accounts 30 April 2023
THE ALMOGRAN CENTRE A¢¢ountants' Report Accountants. report to the dlre¢tor$ of THE ALMOGRAN CENTRE You consider that the company is exempt from an audit lor the year ended 30 April 2023. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect lo accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the slate ol allairs ol the company al the end of the financial year and ol its profit or loss lor the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account and the Balance Sheet from the accounting records of the company and on the basis ol information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. MNK Accountants Accounlanls 62 Camden Road Camden Road London NW19DR 15 September 2023
THE ALMOGRAN CENTRE Profit and Loss Account for Ihe year ended 30 Aprll 2023 2023 Turnover 433 Other income Cost of raw materials and Consumables Gro$$ proflt 433 Slatt costs Depreciation and other amounts written oll assets Other charges 12,6001 Lo$$ before taxatlon 12,1671 Tax Lo$$
THE ALMOGRAN CENTRE Registered number: Balance Sheet as at 30 April 2023 CE009992 2023 Called up share capital not paid Fixed assets Current assets 1,496 Prepayments and accrued income 1,496 Creditors.. amounts falling due within one year Net current liabilities 118,0921 116,5961 116,5961 Total assets less Current liabilities Creditors.. amounts falling due after more than one year Provisions lor liabilities Accruals and deferred income Net Ilabllltle$ Capltal and reserves 16,596 Number Average number ol employees ILoans lo directors, guarantees made by the company on behalf of directorsl Icapital commilmenls, pension commitments, other financial commitments and conlingenl liabilitiesl The company is a private company limited by shares and incorporated in England. Its registered office is 35 Lileslone Street, London, NW8 8ST. The directors are satisfied that the Company is entitled lo exemption from the requirement to obtain an audit under section 477 01 the Companies Act 2006. The member has not required the company lo obtain an audit in accordance wth section 476 of the Act. The directors acknowledge their responsibilities lor complying with the requirements ol the Companies Act 2006 with respect lo accounting records and the preparation ol awounls. The accounts have been prepared in ac¢ordan¢e with the micro entity provisions of the Companies Act 2006 and FRS 105, The Financial Reporting Standard applicable lo the Micro-enlities Regime. The accounts have been delivered in ac¢ordan¢e with the provisions applicable lo Companies subject lo the small companies regime. The profil and loss account has not been delivered to the Registrar ol Companies.
THE ALMOGRAN CENTRE Registered number: Balance Sheet as at 30 April 2023 CE009992 S.ELKARIM Director Approved by the board on 15 September 2023
THE ALMOGRAN CENTRE Detailed profil and loss a¢¢ounl Items for the year ended 30 April 2023 This schedule dtres not form part trfthe statutory accounts 2023 Sale$ Sales 433 433 Other income Other operating income Income from investments Interest receivable Cost of raw materlal$ and Consumables Purchases Decrease in stocks Staff costs Wages and salaries Directors, salaries Pensions Bonuses Employer's Nl Temporary staff and recruilmenl Staff training and welfare Travel and subsistence Motor expenses Entertaining Depreciation and other amount$ wrltten off a$sets Depreciation Amortisation of goodwll Exceptional loss on the disposal ol tangible fixed assets Exceptional loss on the disposal ol investments Other Charges Premises costs.. Rent Rates Service Charges Light and heat Cleaning Use ol home General adminislralive expenses.. Telephone and internet Postage Stationery and printing 100
THE ALMOGRAN CENTRE Detailed profil and loss a¢¢ounl Items for the year ended 30 April 2023 This schedule dtres not form part trfthe statutory accounts 2023 Courier services Information and publications Subscriptions Bank Charges Insurance Equipment expensed Equipment hire Software Repairs and maintenance Bad debts Sundry expenses 100 200 Legal and professional costs.. Audit lees Accountancy fees Solicitors fees Consultancy fees Management lees Advertising and PR Other legal and professional 2,400 2,400 Other Subcontractor costs Direct labour Carriage Discounts allowed Commissions payable Other direct Costs Distribution costs Interest payable Non-equily dividends
THE ALMOGRAN CENTRE Detailed balance sheet Items as at 30 April 2023 This schedule dtres not form part ofthe stalulory accounts and should NOTbe sent to HMRC 2023 Fixed assets Intangible fixed assets Land and buildings Plant and machinery et Motor vehicles Investments Current a$$et$ Stocks Trade debtors Other debtors Investments held as current assets Cash at bank and in hand 1,496 PpaymentS and a¢¢wed In¢ome Prepayments A¢¢rued income Credltors: amounts falllng due wlthln one year Non-equily preference shares Bank loans and overdrafts Obligations under finance lease and hire purchase contracts Trade Creditors Corporation lax Other taxes and social security costs Other creditors 18,092 18,092 Credltors: amounts falllng due after more than one year Non-equily preference shares Bank loans Obligations under finance lease and hire purchase contracts Trade Creditors Other creditors A¢erual$ and deferred In¢ome Accruals Deferred income Capltal and reserves Called up share Capital Share premium
THE ALMOGRAN CENTRE Detailed balance sheet Items as at 30 April 2023 This schedule dtres not form part ofthe stalulory accounts and should NOTbe sent to HMRC Profit and loss awounl 116,5961 16,596 Profit and loss ae¢ount Brought lonNard Loss Dividends 114,4291 12,1671 16,596
THE ALMOGRAN CENTRE Data for corporation tax ¢omputatlon Please check the lax Computation carefully. VT Software Limited a¢¢epls no responsibility or liability lor the corre¢lness ol the numbers, assumptions, tax rates and calculations in this lemplale. You use this template and associated software entirely at your own risk. If in doubt, please consult a professional tax advisor. Please note that the capital allowances sheet ICapAllowl provides a lemplale for your own workings but does not automatically Calculate allowances. You musl click the Re-evaluate AutoHide button il any numbers in the lax Computation are changed. Rows with data on may remain hidden il you do not. Tax reference110 digits no spaces) 5500914990 First day of period covered by tax return Last day of period covered by tax return 0110512022 3010412023 First day of period covered by stalulory awounls Last day of period covered by stalulory awounls 0110512022 3010412023 k here lor more hel il the CT accountin eriod is different to the slatutor a¢¢ounts. Units Profil Illossl before tax per the a¢countS 2,167 Disallowable expenses Entertainment Legal & professional lees Parking fines Depreciation and prolivllossl on sale of assets Other Enter any further ilems directly inlo the adjusln7ent of profits section on the Taxcomp sheet Donations Qualifying donations to UK Charities Other donations Non-trading income Interest receivable Propety income Franked investment income Other income not taxable Other adjustments Finance lease adjustments Leased cars Other operating lease adjustments
Dividends payable on non-equity shares Losses utilised
THE ALMOGRAN CENTRE Corporation tax ¢omputation Tax reference Period beginning Period ending Accounts period beglnnlng A¢eount$ period ending 5500914990 1105122 30104123 1105122 30104123 Adlu$tment of tradlng proflt$ Loss before lax per the accounts 12,1671 Add back disallowable expenses Entertainment Legal & professional fees Parking fines Donations Depreciation and Iprolilllloss on sale ol assets Other Capital allowances Add back dividends payable on non-equily shares included in interest payable Deduct non-trading income Interest receivable Property income Franked investment income Other income not taxable Other adjustments Finance lease adjustments Leased cars Other operating lease adjustments Adjusted trading loss 2,167 Taxable proflt$ Trading loss Losses ulilised 12,1671 12,1671 Interest receivable Rental income Nel chargeable gains Less.. qualifying donations to UK charities Taxable loss 2,167 Day$ In a¢¢ountlng perlod falllng In ea¢h tax year Days falllng in tax year Day$ In year 335 Tax year 2022 12
THE ALMOGRAN CENTRE Corporation tax ¢omputation 2023 30 365 365 Corporatlon tax payable Taxable proflt Tax year 2022 2023 Tax rate 19°/. 19°/. Corp Tax Corporation lax payable 13
THE ALMOGRAN CENTRE Capital allowan¢e$ Tax reference Period beginning Period ending 5500914990 1105122 30104123 Summary General pool Special rale pool Short term asset pools Total capital alloWanS General Pool Written down value brought forward Disposal receipts Balancing allowance Balancing charge Expenditure qualifwng for writing down allowance Relevant first year expenditure Other expenditure qualilwng for first year allowance Expenditure qualifying for annual investment allowance FYA in respect ol relevant FYA expenditure Other first year allowances Annual investment allowance Writing down allowance Written down value carried forward Speclal rate pool Written down value brought forward Disposal receipts Balancing allowance Balancing charge Thermal installation expenditure Integral feature expenditure Expenditure on a car that is not a main rate car Expenditure on Cushion gas Expenditure qualifwng for annual investment allowance Annual investment allowance Writing down allowance Written down value carried forward Total of short life asset pool$ Number ol single asset pools Written down value brought forward Disposal receipts 14
THE ALMOGRAN CENTRE Capital allowances Balancing allowances Balancing charges Expenditure qualifwng for written down allowance Relevant first year expenditure Other expenditure qualifying for first year allowance Expenditure qualifying for annual investment allowance FYA in respect ol relevant FYA expenditure Other FYA Annual investment allowances Writing down allowances Written down value carried forward 15
THE ALMOGRAN CENTRE Chargeable gains Tax reference Period beginning Period ending 5500914990 1105122 30104123 Gross chargeable gains Alowable losses Net chargeable gains A Gonjpulation of each gain or loss can be included below. The anjounls should be tagged using the Set Tag (Comprehensive) button. In the Sel Tag (Comprehensive) dialog, select 'Chargeable gains, in the drop down lisl al the top lo see Ihe available tags. 16
Formula driven text is placed here and then referred to by cells in the main body of the accounts To indicate that the company hgs only one director, or th81 the sole director is fen7ale, click on the Workbook Properties button (second button on the VT toolbar} Directors report and balance sheet The directors are satisfied that the Company is entitled to exemption from the requirement to obtain an audit under section 477 01 the Companies Act 2006. The member has not required the company to obtain an audit in accordance with slI0n 476 of the Act. lor the year ended 30 April 2023 lor the period ended 30 April 2023 lor the period from 1 May 2022 10 30 April 2023 lor the year ended 30 April 2023 lor the year ended 30 April 2023 year present their are The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect lo accounting records and the preparation of accounts. The accounts have been prepared in accordance with the provisions in Part 15 01 the Companies Act 2006 applicable to companies subject lo the small Companies regime. The following persons served as directors during the year= lor the information ol the directors only Slaten7ent of directors responsibilities The directors are responsible for preparing the report and accounts in awordance with applicable law and regulations. Company law requires the directors lo prepare accounts for each financial year. Under that law the directors have elected lo prepare the aOunt$ in accordance with United Kingdom Generally Awepled Accounting Practice (United Kingdom Accounting Standards and applicable lawl. Under company law the directors must not approve the accounts unless they are satisfied that they give a true and fair view ol the slate of affairs ol the company and of the profit or loss of the company for that period. In preparing these accounts, the directors are required to.. select suitable awounling policies and then apply them Consistently- Library FACC23 17 1510912023
Directors report and balance sheet make judgements and eslimales that are reasonable and prudent., prepare the accounts on the going concern basis unless il is inappropriate lo presume that the company wll continue in business. The dIrlOrS are responsible for keeping adequate accounting records that are sutticienl to show and explain the company's transactions and disclose with reasonable accuracy al any lime the financial position ol the company and enable them lo ensure that the accounts comply with the Companies Act 2006. They are also responsible lor safeguarding the assets ol the company and hence lor taking reasonable steps for the prevention and detection of fraud and other irregularities. Accountants and auditors reports We have audited the accounts of THE ALMOGRAN CENTRE for the year ended 30 April 2023 which comprise the Profil and Loss Account and the Balance Sheet give a true and fair view ol the state of the companls attairs as at 30 April 2023 and ol its loss for the year then ended., As explained more lully in the Statement ol Directors, Responsibilities, the directors are responsible lor the preparation of the accounts and for being satisfied that they give a true and lair view. Our responsibility is to audit and express an opinion on the accounts in a¢¢ordan¢e with applicable law and International Standards on Auditing (UK and Irelandl. Those standards require us to comply with the Auditing Practices Board's IAPB'S) Ethical Standards for Auditors. In our opinion the information given in the Directors, Report lor the financial year lor which the accounts are prepared is consislenl wth the accounts. In awordance with your instructions, we have prepared the accounts which comprise from the accounting records ol the Company and on the basis ol information and explanations you have given lo us. You consider that the company is exempl from an audit for the year ended 30 April 2023. You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect lo accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and lair view of the stale ol attairs of the company at the end ol the financial year and of ils profil or loss for the financial year. financial year financial year. In awordance with the engagement letter dated 15 September 2023 and in order to assist you to lullil your duties under the Companies Act 2006, we have compiled the a¢¢ounts of the company which comprise from the accounting records and information and explanations you have given to us. You have a¢knOedged on the balance sheet as al 30 April 2023 your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. Library FACC23 18 1510912023
Directors report and balance sheet You consider that the company is exempt from the statutory requirement for an audit lor the year. We have performed certain procedures in respect of the Company's unaudited accounts for the year ended 30 April 2023 (which Comprise made enquiries of the Company s directors and assessed accounting policies adopted by the directors, in order to gather sutticient evidence lor our conclusion in this report. This report is made solely to the Company s directors, as a tx)dy, in accordance wth the terms of our engagement letter dated 15 September 2023. It has been released lo the directors on the basis that this report shall not be copied, referred lo or disclosed, in whole Isave for the directors, own internal purposes or as may be required by law or by a compelenl regulator) or in part, without our prior written consent. Our work has been undertaken so that we might slate to the directors those matters that we have agreed lo stale lo them in this report and lor no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company s directors as a body lor our work, for this report or the conclusions we have formed. You have confirmed that you have met your duty as set out in the directors, statement. You consider that the Company is exempt from the stalulory requirement for an audit for the year. Our responsibility is to form and express an independent Conclusion, based on the work carried out, lo you on the awounls. Based on our work, nothing has come to our attention lo refute the directors, confirmation that in accordance with the Companies A¢1 2006 the accounts give a true and lair view of the slate of the Companls affairs as al and ol its loss lor the year then ended and have been properly prepared in accordance with the Financial Reporting Standard lor Smaller Entities. ACCA report This report is made solely to the Board of Directors ol THE ALMOGRAN CENTRE, as a body. in awordance with the terms of our engagement leller dated 15 September 2023. Our work has been undertaken solely to prepare lor your approval the accounts of THE ALMOGRAN CENTRE and slate those matters that we have agreed lo slate to the Board ol Directors of THE ALMOGRAN CENTRE, as a body, in this report in accordance with the requirements of the Association ol Chartered Certified Awounlanls as detailed at http'.Ilwww.ac¢aglobal.¢omllaclsheet163. in ac¢ordan¢e with ICAEW Technical Release 07116 AAF. To the fullest exlenl permitted by law, we do not accept or assume responsibility lo anyone other than THE ALMOGRAN CENTRE and ils Board of Directors as a body lor our work or for this report. It is your duty to ensure that THE ALMOGRAN CENTRE has kept adequate accounting records and lo prepare statutory accounts that give a true and fair view ol the assets, liabilities, financial position and loss ol THE ALMOGRAN CENTRE. You consider that THE ALMOGRAN CENTRE is exempt from the stalulory audit requirement lor the year. We have not been instructed lo carry out an audit or a review of the awounls ol THE ALMOGRAN CENTRE. Library FACC23 19 1510912023
Directors report and balance sheet For this reason, we have not verified the accuracy or completeness of the awounling records or information and explanations you have given lo us and we do not, therefore, express any opinion on the Library FACC23 20 1510912023