21 February 2022 false No description of principal activity Taxfiler 2023.10 SC723785business:PrivateLimitedCompanyLtd2022-02-212023-02-28 SC7237852022-02-20 SC7237852022-02-212023-02-28 SC723785business:AuditExempt-NoAccountantsReport2022-02-212023-02-28 SC723785business:FilletedAccounts2022-02-212023-02-28 SC7237852023-02-28 SC723785business:Director12022-02-212023-02-28 SC723785business:RegisteredOffice2022-02-212023-02-28 SC723785core:WithinOneYear2023-02-28 SC723785core:ShareCapitalcore:PreviouslyStatedAmount2023-02-28 SC723785core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-02-28 SC723785core:PreviouslyStatedAmount2023-02-28 SC723785business:SmallEntities2022-02-212023-02-28 SC723785countries:Scotland2022-02-212023-02-28 iso4217:GBP xbrli:pure
Company Registration No. SC723785 (Scotland)
APECEM LTD Unaudited accounts for the period from 21 February 2022 to 28 February 2023
APECEM LTD Unaudited accounts Contents
Page
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APECEM LTD Company Information for the period from 21 February 2022 to 28 February 2023
Director
Matthew Hadley
Company Number
SC723785 (Scotland)
Registered Office
37 SHEDDOCKSLEY DRIVE ABERDEEN AB16 6PA SCOTLAND
Accountants
Taxez 5 South Charlotte Street Edinburgh EH2 4AN
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APECEM LTD Statement of financial position as at 28 February 2023
2023 
Notes
£ 
Current assets
Inventories
1,064 
Debtors
49 
Cash at bank and in hand
335 
1,448 
Creditors: amounts falling due within one year
(3,008)
Net current liabilities
(1,560)
Net liabilities
(1,560)
Capital and reserves
Called up share capital
3 
Profit and loss account
(1,563)
Shareholders' funds
(1,560)
For the period ending 28 February 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 November 2023 and were signed on its behalf by
Matthew Hadley Director Company Registration No. SC723785
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APECEM LTD Notes to the Accounts for the period from 21 February 2022 to 28 February 2023
1
Statutory information
APECEM LTD is a private company, limited by shares, registered in Scotland, registration number SC723785. The registered office is 37 SHEDDOCKSLEY DRIVE, ABERDEEN, AB16 6PA, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
4
Debtors
2023 
£ 
Amounts falling due within one year
Trade debtors
49 
5
Creditors: amounts falling due within one year
2023 
£ 
Trade creditors
1,680 
Taxes and social security
10 
Other creditors
352 
Loans from directors
607 
Accruals
359 
3,008 
6
Average number of employees
During the period the average number of employees was 1.
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