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REGISTERED NUMBER: 05553766












Unaudited Financial Statements

for the Year Ended 31 March 2023

for

Aperaplumbs Limited

Aperaplumbs Limited (Registered number: 05553766)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Aperaplumbs Limited

Company Information
for the Year Ended 31 March 2023







DIRECTORS: P Parker
J D Wheeler





REGISTERED OFFICE: Spectrum House
2B Suttons Lane
Hornchurch
Essex
RM12 6RJ





REGISTERED NUMBER: 05553766





ACCOUNTANTS: Johal & Company
Chartered Certified Accountants
& Registered Auditors
Spectrum House
2B Suttons Lane
Hornchurch
Essex
RM12 6RJ

Aperaplumbs Limited (Registered number: 05553766)

Statement of Financial Position
31 March 2023

31.3.23 31.3.22
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 4,000 5,500
Tangible assets 5 685 913
4,685 6,413

CURRENT ASSETS
Debtors 6 55,157 95,978
Cash at bank 95,250 4,448
150,407 100,426
CREDITORS
Amounts falling due within one year 7 62,959 49,054
NET CURRENT ASSETS 87,448 51,372
TOTAL ASSETS LESS CURRENT
LIABILITIES

92,133

57,785

CREDITORS
Amounts falling due after more than one
year

8

92,029

55,883
NET ASSETS 104 1,902

CAPITAL AND RESERVES
Called up share capital 4 4
Retained earnings 100 1,898
SHAREHOLDERS' FUNDS 104 1,902

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

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 directors acknowledge their responsibilities for:
(a)ensuring that the company keeps 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 Sections 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.

Aperaplumbs Limited (Registered number: 05553766)

Statement of Financial Position - continued
31 March 2023


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 November 2023 and were signed on its behalf by:




P Parker - Director



J D Wheeler - Director


Aperaplumbs Limited (Registered number: 05553766)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. STATUTORY INFORMATION

Aperaplumbs Limited is a private company, limited by shares , registered in Not specified/Other. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Aperaplumbs Limited (Registered number: 05553766)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

2. ACCOUNTING POLICIES - continued

Implications of covid-19 on our operations
Management has considered the consequences of COVID-19 and other events and conditions, and it has determined that they do not create a material uncertainty that casts significant doubt upon the entity's ability to continue as a going concern.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2022 - 4 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2022
and 31 March 2023 30,000
AMORTISATION
At 1 April 2022 24,500
Amortisation for year 1,500
At 31 March 2023 26,000
NET BOOK VALUE
At 31 March 2023 4,000
At 31 March 2022 5,500

5. TANGIBLE FIXED ASSETS
Fixtures
and Motor
fittings vehicles Totals
£    £    £   
COST
At 1 April 2022
and 31 March 2023 5,039 12,425 17,464
DEPRECIATION
At 1 April 2022 4,685 11,866 16,551
Charge for year 88 140 228
At 31 March 2023 4,773 12,006 16,779
NET BOOK VALUE
At 31 March 2023 266 419 685
At 31 March 2022 354 559 913

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Trade debtors - 56,617
Other debtors 55,157 39,361
55,157 95,978

Aperaplumbs Limited (Registered number: 05553766)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.23 31.3.22
£    £   
Bank loans and overdrafts 5,556 2,430
Trade creditors - 6,806
Taxation and social security 43,556 33,015
Other creditors 13,847 6,803
62,959 49,054

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.23 31.3.22
£    £   
Bank loans 36,574 47,588
Other creditors 55,455 8,295
92,029 55,883

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 14,352 -