Caseware UK (AP4) 2022.0.179 2022.0.179 2023-01-312023-01-312false2022-02-01falseNo description of principal activity2trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09408211 2022-02-01 2023-01-31 09408211 2021-02-01 2022-01-31 09408211 2023-01-31 09408211 2022-01-31 09408211 c:Director2 2022-02-01 2023-01-31 09408211 d:CurrentFinancialInstruments 2023-01-31 09408211 d:CurrentFinancialInstruments 2022-01-31 09408211 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 09408211 d:CurrentFinancialInstruments d:WithinOneYear 2022-01-31 09408211 d:ShareCapital 2023-01-31 09408211 d:ShareCapital 2022-01-31 09408211 d:RetainedEarningsAccumulatedLosses 2023-01-31 09408211 d:RetainedEarningsAccumulatedLosses 2022-01-31 09408211 c:FRS102 2022-02-01 2023-01-31 09408211 c:AuditExempt-NoAccountantsReport 2022-02-01 2023-01-31 09408211 c:FullAccounts 2022-02-01 2023-01-31 09408211 c:PrivateLimitedCompanyLtd 2022-02-01 2023-01-31 iso4217:GBP xbrli:pure

Registered number: 09408211









APHARI LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2023

 
APHARI LIMITED
REGISTERED NUMBER: 09408211

BALANCE SHEET
AS AT 31 JANUARY 2023

2023
2022
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
509,111
231,477

Cash at bank and in hand
 5 
54,539
206,468

  
563,650
437,945

Creditors: amounts falling due within one year
 6 
(260,238)
(169,386)

Net current assets
  
 
 
303,412
 
 
268,559

Total assets less current liabilities
  
303,412
268,559

  

Net assets
  
303,412
268,559


Capital and reserves
  

Called up share capital 
  
101
101

Profit and loss account
  
303,311
268,458

  
303,412
268,559


Page 1

 
APHARI LIMITED
REGISTERED NUMBER: 09408211
    
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2023

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
A Woodward
Director

Date: 25 October 2023

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
APHARI LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

1.


General information

Aphari Limited is a company limited by shares incorporated in England and Wales within the United Kingdom. The address of the registered office is 45 Pall Mall, London, SW1Y 5JG. 
The principal activity of the company is to provide independent SME consultancy, providing specialist expertise on design, procurement and delivery of cloud and multi-source IT operating models.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preperation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover comprises revenue recognised by the company in respect of Management Consultancy
and IT Consultancy services supplied during the period, exclusive of Value Added Tax and trade
discounts. Turnover is recognised in the period in which the services were provided.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.4

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 3

 
APHARI LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2023

3.


Employees

The average monthly number of employees, including the directors, during the year was as follows:


        2023
        2022
            No.
            No.







Average
2
2




4.


Debtors

2023
2022
£
£


Trade debtors
302,060
111,960

Prepayments and accrued income
207,051
119,517

509,111
231,477



5.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
54,539
206,468

54,539
206,468



6.


Creditors: Amounts falling due within one year

2023
2022
£
£

Trade creditors
73,778
29,797

Amounts owed to other participating interests
45,000
-

Corporation tax
22,449
16,455

Other taxation and social security
25,347
38,307

Other creditors
93
98

Accruals and deferred income
93,571
84,729

260,238
169,386


 
Page 4