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REGISTERED NUMBER: 07816394 (England and Wales)












UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

FOR

APTOPAY CONSULTING LIMITED

APTOPAY CONSULTING LIMITED (REGISTERED NUMBER: 07816394)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


APTOPAY CONSULTING LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTOR: Miss N West





REGISTERED OFFICE: The Barn
Lantoom
Dobwalls
LISKEARD
Cornwall
PL14 4LR





REGISTERED NUMBER: 07816394 (England and Wales)





ACCOUNTANTS: Lang Bennetts
The Old Carriage Works
Moresk Road
TRURO
Cornwall
TR1 1DG

APTOPAY CONSULTING LIMITED (REGISTERED NUMBER: 07816394)

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Debtors 5 49,912 41,765
Cash at bank 72,176 43,241
122,088 85,006
CREDITORS
Amounts falling due within one year 6 31,803 34,871
NET CURRENT ASSETS 90,285 50,135
TOTAL ASSETS LESS CURRENT
LIABILITIES

90,285

50,135

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 90,284 50,134
SHAREHOLDERS' FUNDS 90,285 50,135

APTOPAY CONSULTING LIMITED (REGISTERED NUMBER: 07816394)

BALANCE SHEET - continued
31 MARCH 2023


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 director acknowledges her 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.

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 director and authorised for issue on 21 December 2023 and were signed by:





Miss N West - Director


APTOPAY CONSULTING LIMITED (REGISTERED NUMBER: 07816394)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1. STATUTORY INFORMATION

Aptopay Consulting Limited is a private company, limited by shares , registered in England and Wales. 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on cost

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 balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

APTOPAY CONSULTING LIMITED (REGISTERED NUMBER: 07816394)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022
and 31 March 2023 609
DEPRECIATION
At 1 April 2022
and 31 March 2023 609
NET BOOK VALUE
At 31 March 2023 -

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 17,549 14,950
Other debtors 32,363 26,815
49,912 41,765

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security 30,677 33,070
Other creditors 1,126 1,801
31,803 34,871

7. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2023 and 31 March 2022:

2023 2022
£    £   
Miss N West
Balance outstanding at start of year 25,799 39,181
Amounts advanced 32,092 25,799
Amounts repaid (25,799 ) (39,181 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 32,092 25,799

APTOPAY CONSULTING LIMITED (REGISTERED NUMBER: 07816394)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

8. RELATED PARTY DISCLOSURES

During the year, the Director;

i) Repaid a previous loan advanced to her of £25,799.
ii) Paid expenses on behalf of the company totalling £15,413.
iii) Was advanced new funds of £47,505.

At the Balance sheet date, the Director owed the Company £32,092. (2022: £25,799.)

The advances to the Director are subject to interest at HMRC prescribed rates of interest, and are repayable on demand.

9. ULTIMATE CONTROLLING PARTY

The controlling party is Miss N West.