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Registration number: 09048139

Apaas Application Packaging Services Limited

Unaudited Financial Statements

for the Year Ended 31 May 2023

 

Apaas Application Packaging Services Limited

Contents

Balance Sheet

1 to 2

Notes to the Unaudited Financial Statements

3 to 5

 

Apaas Application Packaging Services Limited

(Registration number: 09048139)
Balance Sheet as at 31 May 2023

Note

2023
£

2022
£

Fixed assets

 

Tangible assets

4

1,326

4,849

Current assets

 

Debtors

5

108,681

79,174

Cash at bank and in hand

 

133,407

361,761

 

242,088

440,935

Creditors: Amounts falling due within one year

6

(66,372)

(313,612)

Net current assets

 

175,716

127,323

Total assets less current liabilities

 

177,042

132,172

Provisions for liabilities

(252)

(921)

Net assets

 

176,790

131,251

Capital and reserves

 

Called up share capital

20

20

Profit and loss account

176,770

131,231

Shareholders' funds

 

176,790

131,251

 

Apaas Application Packaging Services Limited

(Registration number: 09048139)
Balance Sheet as at 31 May 2023

For the financial year ending 31 May 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the Board on 16 November 2023 and signed on its behalf by:
 

.........................................
Mr A Stratford
Director

 

Apaas Application Packaging Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2023

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
7-9 Macon Court
Crewe
Cheshire
CW1 6EA

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are prepared in Sterling, which is the functional currency of the company. All monetary amounts are rounded to the nearest £.

Revenue recognition

Turnover includes the value of all goods and services provided during the period, carried out in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax.

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

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 

Apaas Application Packaging Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2023

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Fixtures and fittings

20% on reducing balance

Computer equipment

33% on cost

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 5 (2022 - 5).

 

Apaas Application Packaging Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2023

4

Tangible assets

Fixtures, fittings and equipment
 £

Total
£

Cost or valuation

At 1 June 2022

21,461

21,461

At 31 May 2023

21,461

21,461

Depreciation

At 1 June 2022

16,612

16,612

Charge for the year

3,523

3,523

At 31 May 2023

20,135

20,135

Carrying amount

At 31 May 2023

1,326

1,326

At 31 May 2022

4,849

4,849

5

Debtors

2023
£

2022
£

Trade receivables

80,188

78,670

Other debtors

1,633

504

Loans to related parties

Receivables from related parties

26,860

-

Total current trade and other debtors

108,681

79,174

6

Creditors

Creditors: amounts falling due within one year

Note

2023
£

2022
£

Due within one year

 

Trade creditors

 

-

483

Taxation and social security

 

40,843

24,161

Other creditors

 

25,529

288,968

 

66,372

313,612