2022-04-01 04192820 2023-03-31 04192820 2022-04-01 2023-03-31 04192820 2022-03-31 04192820 2021-04-01 2022-03-31 04192820 uk-core:WithinOneYear 2022-03-31 04192820 uk-core:WithinOneYear 2023-03-31 04192820 uk-core:ShareCapital 2023-03-31 04192820 uk-core:ShareCapital 2022-03-31 04192820 uk-core:RetainedEarningsAccumulatedLosses 2023-03-31 04192820 uk-core:RetainedEarningsAccumulatedLosses 2022-03-31 04192820 uk-bus:Director1 2022-04-01 2023-03-31 04192820 uk-core:PlantMachinery 2022-04-01 2023-03-31 04192820 uk-core:FurnitureFittings 2022-04-01 2023-03-31 iso4217:GBP xbrli:pure 04192820 uk-bus:AuditExemptWithAccountantsReport 2022-04-01 2023-03-31 04192820 uk-bus:FRS102 2022-04-01 2023-03-31 04192820 uk-bus:FullAccounts 2022-04-01 2023-03-31 04192820 uk-bus:PrivateLimitedCompanyLtd 2022-04-01 2023-03-31
Apaass Limited
Registered Number:04192820
For the year ended 31 March 2023
England and Wales
Unaudited Financial Statements
2
For the year ended 31 March 2023
Apaass Limited
Contents Page
1
Statement of Financial Position
2 to 3
Notes to the Financial Statements
3
Registered Number :
04192820
As at 31 March 2023
Apaass Limited
Statement of Financial Position
£
£
2022
2023
Notes
Current assets
Trade and other receivables
36,869
46,599
4
22,963
Cash and cash equivalents
21,586
68,185
59,832
Trade and other payables: amounts falling due within one
year
(21,202)
(25,377)
5
38,630
42,808
Net current assets
Total assets less current liabilities
42,808
38,630
42,808
Net assets
38,630
Capital and reserves
Called up share capital
100
100
Retained earnings
42,708
38,530
42,808
38,630
Shareholders' funds
For the year ended 31 March 2023 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section
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.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Mr Jeremy Blears Director
These financial statements were approved and authorised for issue by the Board on 04 August 2023 and were signed by:
The notes form part of these financial statements
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4
For the year ended 31 March 2023
Apaass Limited
Notes to the Financial Statements
Statutory Information
Apaass Limited is a private limited company, limited by shares, domiciled in England and Wales, registration number
04192820.
Registered address:
The Oast Emr Centre
New Road
East Malling
Kent
ME19 6BJ
The presentation currency is £ sterling.
Restatement of Comparatives due to error
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A 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 costs convention as
modified by the revaluation of certain assets.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable, for construction project management.
Property, plant and equipment
Property, plant and equipment, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery
20% Straight line
20% Straight line
Furniture and Fittings
2. Prior year adjustments
The statement of financial position at 31 March 2022 has been restated due to the errors in the previous year:
Previously
Stated Restated
£ £
- Cash and cash equivalents 17,373 22,933
- Trade and other payables
amounts falling due within one
year 59,764 21,202
- Retained earnings (5,622) 38,530
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5
For the year ended 31 March 2023
Apaass Limited
Notes to the Financial Statements Continued
3. Property, plant and equipment
Plant and
Machinery
£
Cost or
valuation
At 01 April 2022
32,950
Disposals
(28,000)
At 31 March 2023
4,950
Provision for depreciation and impairment
At 01 April 2022
32,950
(28,000)
On disposal
At 31 March 2023
4,950
At 31 March 2023
Net book value
-
At 31 March 2022
-
4. Trade and other receivables
2022
2023
£
£
Trade debtors
46,599
36,869
5. Trade and other payables: amounts falling due within one year
2022
2023
£
£
Trade creditors
199
878
Taxation and social security
23,877
18,584
Other creditors
1,301
1,740
25,377
21,202
6. Average number of persons employed
During the year the average number of employees was 1 (2022 : 1)
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