Caseware UK (AP4) 2022.0.179 2022.0.179 2023-01-312023-01-3122021-10-07truefalsefalseThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13666946 2021-10-06 13666946 2021-10-07 2023-01-31 13666946 2023-01-31 13666946 2021-02-01 2021-10-06 13666946 c:Director2 2021-10-07 2023-01-31 13666946 d:CurrentFinancialInstruments 2023-01-31 13666946 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 13666946 d:ShareCapital 2023-01-31 13666946 d:SharePremium 2023-01-31 13666946 d:RetainedEarningsAccumulatedLosses 2023-01-31 13666946 c:OrdinaryShareClass1 2021-10-07 2023-01-31 13666946 c:OrdinaryShareClass2 2021-10-07 2023-01-31 13666946 c:OrdinaryShareClass2 2023-01-31 13666946 c:FRS102 2021-10-07 2023-01-31 13666946 c:AuditExempt-NoAccountantsReport 2021-10-07 2023-01-31 13666946 c:FullAccounts 2021-10-07 2023-01-31 13666946 c:PrivateLimitedCompanyLtd 2021-10-07 2023-01-31 13666946 6 2021-10-07 2023-01-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 13666946


APLIKO LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD FROM 7 OCTOBER 2021 TO  31 JANUARY 2023

 
APLIKO LIMITED
REGISTERED NUMBER: 13666946

BALANCE SHEET
AS AT 31 JANUARY 2023

2023
Note
£

Fixed assets
  

Investments
 4 
890,988

  
890,988

Current assets
  

Debtors: amounts falling due within one year
 5 
5,343,640

Cash at bank and in hand
 6 
580,337

  
5,923,977

Creditors: amounts falling due within one year
 7 
(11,545)

Net current assets
  
 
 
5,912,432

Total assets less current liabilities
  
6,803,420

  

Net assets
  
6,803,420


Capital and reserves
  

Called up share capital 
  
75

Share premium account
  
6,560,323

Profit and loss account
  
243,022

  
6,803,420


Page 1

 
APLIKO LIMITED
REGISTERED NUMBER: 13666946
    
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 period 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 financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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 statement of income and retained earnings 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: 




___________________________
James Gear
Director

Date: 31 October 2023

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
APLIKO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2023

1.


General information

Apliko Limited is a private limited company limited by share capital incorporated in England and Wales, registration number 13666946. The company's registered office address is 3rd Floor, Norfolk House, 106 Saxon Gate West, Milton Keynes, Bucks, MK9 2DN.

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 Section 1A of 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

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Page 3

 
APLIKO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2023

2.Accounting policies (continued)

 
2.5

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.6

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.7

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Balance sheet when the Company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other receivables, cash and bank balances, are initially measured at their transaction price including transaction costs and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other receivables due with the operating cycle fall into this category of financial instruments.


3.


Employees

The average monthly number of employees, including directors, during the period was 2.

Page 4

 
APLIKO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2023

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


Additions
890,988



At 31 January 2023
890,988





5.


Debtors

2023
£


Amounts owed by group undertakings
5,341,431

Other debtors
2,209

5,343,640



6.


Cash and cash equivalents

2023
£

Cash at bank and in hand
580,337

580,337



7.


Creditors: Amounts falling due within one year

2023
£

Trade creditors
6,409

Other taxation and social security
136

Accruals and deferred income
5,000

11,545


Page 5

 
APLIKO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 JANUARY 2023

8.


Share capital

2023
£
Allotted, called up and fully paid


8,737 Ordinary shares of $0.01 each
65.91
1,192 Preferred Ordinary shares of $0.01 each
8.77

74.68


During the period, the company issued 8,737 ordinary shares of $0.01 each. The consideration received for the ordinary shares amounted to £891,052.
The company also issued a further 1,192 preferred ordinary shares of $0.01 each. The consideration received for the preferred ordinary shares amounted to £5,669,346.

 
Page 6