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Registered number: 09681747
Aphex Software Limited
Unaudited Financial Statements
For The Year Ended 30 June 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09681747
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8,890 10,013
Investments 5 57 57
8,947 10,070
CURRENT ASSETS
Debtors 6 213,893 242,325
Cash at bank and in hand 314,028 37,223
527,921 279,548
Creditors: Amounts Falling Due Within One Year 7 (195,019 ) (172,162 )
NET CURRENT ASSETS (LIABILITIES) 332,902 107,386
TOTAL ASSETS LESS CURRENT LIABILITIES 341,849 117,456
NET ASSETS 341,849 117,456
CAPITAL AND RESERVES
Called up share capital 8 12,816 8,091
Share premium account 1,143,034 920,997
Profit and Loss Account (814,001 ) (811,632 )
SHAREHOLDERS' FUNDS 341,849 117,456
Page 1
Page 2
For the year ending 30 June 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 Jason Lancini
Director
20th February 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Aphex Software Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09681747 . The registered office is 82 Wandsworth Bridge Road, London, SW6 2TF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The financial statements present information about the company as an individual undertaking and not about its group.
The company and its subsidiary comprise a small size group. The company has therefore taken advantage of the
exemptions provided by section 399 of the Companies Act 2006 not to prepare group accounts.
2.2. 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.
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.
2.3. 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 20%
Computer Equipment 20%
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 3
Page 4
2.6. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.7. Research and Development
Expenditure on research and development is written off in the year it is incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2022: 7)
8 7
4. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 July 2022 7,678 8,441 16,119
Additions - 5,661 5,661
Disposals (7,248 ) (2,342 ) (9,590 )
As at 30 June 2023 430 11,760 12,190
Depreciation
As at 1 July 2022 4,538 1,568 6,106
Provided during the period 1,389 2,411 3,800
Disposals (5,745 ) (861 ) (6,606 )
As at 30 June 2023 182 3,118 3,300
Net Book Value
As at 30 June 2023 248 8,642 8,890
As at 1 July 2022 3,140 6,873 10,013
5. Investments
Subsidiaries
£
Cost
As at 1 July 2022 57
As at 30 June 2023 57
Provision
As at 1 July 2022 -
As at 30 June 2023 -
Net Book Value
As at 30 June 2023 57
As at 1 July 2022 57
The company holds 100% of the 100 issued ordinary share capital of Aphex Australia PTY Ltd, a company registered in Australia.
Page 4
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6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 100,247 153,188
Prepayments and accrued income 2,388 -
Other debtors 56,772 50,483
Amounts owed by group undertakings 54,486 38,654
213,893 242,325
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 10,443 23,112
Other taxes and social security 39,602 38,357
Other creditors - 3,738
Accruals and deferred income 144,917 93,465
Directors' loan accounts 57 57
Amounts owed to group undertakings - 13,433
195,019 172,162
8. Share Capital
2023 2022
Allotted, called up and fully paid £ £
6,709,531 Ordinary Shares of £ 0.001 each 6,710 1,985
6,106,333 Ordinary A shares of £ 0.001 each 6,106 6,106
12,816 8,091
Shares issued during the period: £
4,724,197 Ordinary Shares of £ 0.001 each 4,725
9. Related Party Transactions
Aphex Australia Pty LtdSubsidiary UndertakingThe subsidiary was charged royalties of £103,676 and provided services during the year amounting to £170,531. At the year end the subsidiary owed £37,652 (2022: £38,654).

Aphex Australia Pty Ltd

Subsidiary Undertaking

The subsidiary was charged royalties of £103,676 and provided services during the year amounting to £170,531. At the year end the subsidiary owed £37,652 (2022: £38,654).

IVL Group London LtdParent UndertakingThe parent company provding funding to the company on an unsecured basis which is repayable within one year. Interest charged duting the year amounted to £30,008 The balance owed by the parent company at the year end amounted to £16,833 (2022: owed to the parent company £13,433)

IVL Group London Ltd

Parent Undertaking

The parent company provding funding to the company on an unsecured basis which is repayable within one year. Interest charged duting the year amounted to £30,008 The balance owed by the parent company at the year end amounted to £16,833 (2022: owed to the parent company £13,433)

DirectorsThe directors have operated loan accounts with the company on an unsecured, interest free basis with no fixed date for repayment. The amounts owed to directors at the year end amounted to £57 (2022: £57).

Directors

The directors have operated loan accounts with the company on an unsecured, interest free basis with no fixed date for repayment. The amounts owed to directors at the year end amounted to £57 (2022: £57).

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10. Parent Undertaking and Controlling Party
The company's immediate and parent undertaking is IVL Group London Ltd . IVL Group London Ltd was incorporated in England and Wales at 82 Wandsworth Bridge Road, London SW6 2TF . The ultimate controlling party is IVL Group Pty Ltd , a company registered in Australia, who controls 50.24% of the shares of Aphex Software Limited .
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