Acorah Software Products - Accounts Production 14.3.260 false true true 31 October 2022 1 November 2021 false 1 November 2022 31 October 2023 31 October 2023 09253493 Mr Daniel Spokes Mr Keith Nair iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09253493 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2022-10-31 09253493 frs-core:CurrentFinancialInstruments frs-core:WithinOneYear 2023-10-31 09253493 frs-core:Non-currentFinancialInstruments frs-core:BetweenOneFiveYears 2023-10-31 09253493 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2023-10-31 09253493 frs-core:EntitiesWithJointControlOrSignificantInfluenceOverReportingEntity 2022-11-01 2023-10-31 09253493 frs-core:AllSubsidiaries 2022-11-01 2023-10-31 09253493 frs-core:KeyManagementPersonnel 2022-11-01 2023-10-31 09253493 frs-core:EntitiesControlledByKeyManagementPersonnel 2022-11-01 2023-10-31 09253493 frs-core:OtherRelatedParties 2022-11-01 2023-10-31 09253493 2022-10-31 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Registered number: 09253493
Advanced Process Engineering Solutions Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2023
James Khan
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09253493
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 62,004 15,351
62,004 15,351
CURRENT ASSETS
Stocks 5 - 133,670
Debtors 6 145,847 173,461
Cash at bank and in hand 8,626 7,808
154,473 314,939
Creditors: Amounts Falling Due Within One Year 7 (99,368 ) (73,811 )
NET CURRENT ASSETS (LIABILITIES) 55,105 241,128
TOTAL ASSETS LESS CURRENT LIABILITIES 117,109 256,479
Creditors: Amounts Falling Due After More Than One Year 8 (333,056 ) (420,755 )
NET LIABILITIES (215,947 ) (164,276 )
CAPITAL AND RESERVES
Called up share capital 10 102 102
Profit and Loss Account (216,049 ) (164,378 )
SHAREHOLDERS' FUNDS (215,947) (164,276)
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For the year ending 31 October 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Daniel Spokes
Director
Mr Keith Nair
Director
17/01/2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Advanced Process Engineering Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09253493 . The registered office is Unit 6c Lodge Way, Severn Bridge Industrial Estate, Caldicot, Monmouthshire, NP26 5PS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Computer Equipment 33% straight line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 November 2022 6,315 12,990 5,200 24,505
Additions 53,362 - 1,378 54,740
As at 31 October 2023 59,677 12,990 6,578 79,245
Depreciation
As at 1 November 2022 3,801 1,083 4,270 9,154
Provided during the period 4,534 2,976 577 8,087
As at 31 October 2023 8,335 4,059 4,847 17,241
Net Book Value
As at 31 October 2023 51,342 8,931 1,731 62,004
As at 1 November 2022 2,514 11,907 930 15,351
Included above are assets held under finance leases and hire purchase contracts with a net book value as follows:
2023 2022
£ £
Plant & Machinery 37,583 -
Motor Vehicles 11,907 8,931
49,490 8,931
5. Stocks
2023 2022
£ £
Work in progress - 133,670
- 133,670
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6. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 54,000 50,000
Other debtors 4,000 1,633
Directors' loan accounts 87,847 121,828
145,847 173,461
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 16,276 2,609
Bank loans and overdrafts 55,836 60,742
Other taxes and social security - 4,080
VAT 27,026 4,652
Accruals and deferred income 230 1,500
Directors' loan accounts - 228
99,368 73,811
8. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 25,177 9,565
Bank loans 50,820 181,190
Other creditors 257,059 230,000
333,056 420,755
9. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 16,276 2,609
Later than one year and not later than five years 25,177 9,565
41,453 12,174
41,453 12,174
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 102 102
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11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 November 2022 Amounts advanced Amounts repaid Amounts written off As at 31 October 2023
£ £ £ £ £
Mr Daniel Spokes (228 ) 33,411 (22,020 ) - 4,663
Mr Keith Nair 121,828 93,881 (126,025 ) - 83,184
The above loans are unsecured and repayable on demand. Interest is being charged at 2.25%.
12. Other Creditors
The balance on other creditors represents an inter-company loan from ZPE Ltd, a company associated with the directors. 
As stated in the directors' report, the principal activity of the company during the year continued to be the provision of research and development activity and funding for a new product. In the forthcoming year, the principal activity will also include process design and project management in conjunction with ZPE Ltd, to deliver this new product to end customers. The inter-company loan has been included in long-term creditors for the time being, but this will be reviewed next year as it remains the directors' intentions to repay the loan in full to ZPE Ltd as soon as is practically possible.
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