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REGISTERED NUMBER: 12601215 (England and Wales)















Unaudited Financial Statements for the Year Ended 30 May 2023

for

Appent Ltd
T/A
Gorringe Kitchens & Bathrooms

Appent Ltd (Registered number: 12601215)
T/A Gorringe Kitchens & Bathrooms

Contents of the Financial Statements
for the Year Ended 30 May 2023










Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Appent Ltd
T/A Gorringe Kitchens & Bathrooms

Company Information
for the Year Ended 30 May 2023







DIRECTOR: W J Gorringe





REGISTERED OFFICE: 303 Goring Road
Worthing
West Sussex
BN12 4NX





REGISTERED NUMBER: 12601215 (England and Wales)





ACCOUNTANTS: THL Accountancy Ltd
303 Goring Road
Worthing
West Sussex
BN12 4NX

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Appent Ltd


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Appent Ltd for the year ended 30 May 2023 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Appent Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Appent Ltd and state those matters that we have agreed to state to the director of Appent Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Appent Ltd and its director for our work or for this report.

It is your duty to ensure that Appent Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Appent Ltd. You consider that Appent Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Appent Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






THL Accountancy Ltd
303 Goring Road
Worthing
West Sussex
BN12 4NX


20 February 2024

Appent Ltd (Registered number: 12601215)
T/A Gorringe Kitchens & Bathrooms

Balance Sheet
30 May 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 38,453 28,294

CURRENT ASSETS
Debtors 5 6,601 5,754
Cash at bank 16,181 853
22,782 6,607
CREDITORS
Amounts falling due within one year 6 49,288 47,666
NET CURRENT LIABILITIES (26,506 ) (41,059 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

11,947

(12,765

)

CREDITORS
Amounts falling due after more than one
year

7

13,861

18,813
NET LIABILITIES (1,914 ) (31,578 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (2,014 ) (31,678 )
SHAREHOLDERS' FUNDS (1,914 ) (31,578 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 May 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 May 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

Appent Ltd (Registered number: 12601215)
T/A Gorringe Kitchens & Bathrooms

Balance Sheet - continued
30 May 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 director and authorised for issue on 20 February 2024 and were signed by:





W J Gorringe - Director


Appent Ltd (Registered number: 12601215)
T/A Gorringe Kitchens & Bathrooms

Notes to the Financial Statements
for the Year Ended 30 May 2023


1. STATUTORY INFORMATION

Appent Ltd 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 - 33% on cost
Fixtures and fittings - 33% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 33% on cost

Taxation
Taxation for the year comprises current 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 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.

3. EMPLOYEES AND DIRECTORS

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

Appent Ltd (Registered number: 12601215)
T/A Gorringe Kitchens & Bathrooms

Notes to the Financial Statements - continued
for the Year Ended 30 May 2023


4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 31 May 2022 7,311 176 26,947 4,459 38,893
Additions 964 29,876 - 199 31,039
Disposals - - (6,879 ) - (6,879 )
At 30 May 2023 8,275 30,052 20,068 4,658 63,053
DEPRECIATION
At 31 May 2022 1,357 68 8,000 1,174 10,599
Charge for year 2,562 6,886 3,017 1,536 14,001
At 30 May 2023 3,919 6,954 11,017 2,710 24,600
NET BOOK VALUE
At 30 May 2023 4,356 23,098 9,051 1,948 38,453
At 30 May 2022 5,954 108 18,947 3,285 28,294

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 6,305 2,645
VAT - 1,414
Prepayments 296 1,695
6,601 5,754

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 1 1
Hire purchase contracts 4,595 3,145
Trade creditors 20,354 8,704
VAT 1,083 -
Credit Card 6,795 3,423
Directors' current accounts 16,210 32,143
Accruals and deferred income 250 250
49,288 47,666

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts 13,861 18,813