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Registered Number: 13365083
England and Wales

 

 

 

APNA DES LIMITED


Abridged Accounts
 


Period of accounts

Start date: 01 May 2022

End date: 31 October 2023
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Intangible fixed assets 3 72,000    76,000 
Tangible fixed assets 4 29,586    36,080 
101,586    112,080 
Current assets      
Debtors   9,000 
Cash at bank and in hand 1,797    1,797 
1,797    10,797 
Creditors: amount falling due within one year (192,016)   (154,551)
Net current liabilities (190,219)   (143,754)
 
Total assets less current liabilities (88,633)   (31,674)
Net liabilities (88,633)   (31,674)
 

Capital and reserves
     
Called up share capital 5 100    100 
Profit and loss account (88,733)   (31,774)
Shareholder's funds (88,633)   (31,674)
 


For the period ended 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of Part 15 of the Companies Act 2006. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the board of directors on 22 February 2024 and were signed on its behalf by:


-------------------------------
Farrukh Akbar HASHMI
Director
1
General Information
APNA DES LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13365083, registration address 40 LARKSWOOD ROAD, LONDON, E4 9DT.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 20 years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 18% Reducing Balance
Fixtures and Fittings 18% Reducing Balance
2.

Average number of employees

Average number of employees during the period was 3 (2022 : 0).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 May 2022 80,000    80,000 
Additions  
Disposals  
At 31 October 2023 80,000    80,000 
Amortisation
At 01 May 2022 4,000    4,000 
Charge for period 4,000    4,000 
On disposals  
At 31 October 2023 8,000    8,000 
Net book values
At 31 October 2023 72,000    72,000 
At 30 April 2022 76,000    76,000 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Total
  £   £   £
At 01 May 2022 26,750    17,250    44,000 
Additions    
Disposals    
At 31 October 2023 26,750    17,250    44,000 
Depreciation
At 01 May 2022 4,815    3,105    7,920 
Charge for period 3,948    2,546    6,494 
On disposals    
At 31 October 2023 8,763    5,651    14,414 
Net book values
Closing balance as at 31 October 2023 17,987    11,599    29,586 
Opening balance as at 01 May 2022 21,935    14,145    36,080 


5.

Share Capital

Allotted, called up and fully paid
2023
£
  2022
£
100 Class A shares of £1.00 each 100    100 
100    100 

2