Registered number
09093478
Apricot Umbrella Limited
Filleted Accounts
30 June 2023
Apricot Umbrella Limited
Registered number: 09093478
Balance Sheet
as at 30 June 2023
Notes 2023 2022
£ £
Current assets
Debtors 3 174,702 244,886
Cash at bank and in hand 148,754 97,462
323,456 342,348
Creditors: amounts falling due within one year 4 (453,460) (454,254)
Net current liabilities (130,004) (111,906)
Net liabilities (130,004) (111,906)
Capital and reserves
Called up share capital 100 100
Profit and loss account (130,104) (112,006)
Shareholder's funds (130,004) (111,906)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
D Harding
Director
Approved by the board on 29 March 2024
Apricot Umbrella Limited
Notes to the Accounts
for the year ended 30 June 2023
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2023 2022
Number Number
Average number of persons employed by the company 0 0
3 Debtors 2023 2022
£ £
Trade debtors 65,682 244,886
Other debtors 109,020 -
174,702 244,886
4 Creditors: amounts falling due within one year 2023 2022
£ £
Amounts owed to connected undertaking which has an interest in the company 110,481 134,916
Taxation and social security costs 342,881 253,260
Other creditors - 65,980
Director's account 98 98
453,460 454,254
5 Related party transactions
The company acts on behalf of and is an agent of Adye Ltd, a company incorporated and based in
Cyprus. Apricot Umbrella Ltd incurred its own expenses during the year, however it has not received any income. The company owes Adye Ltd a total amount £110,481 (2022: £134,916) as at the year end. The transtractions were at arm's length and no interest is due on the outstanding amount.
6 Controlling party
The director controls the company.
7 Other information
Apricot Umbrella Limited is a private company limited by shares and incorporated in England. Its registered office is:
20 North Lane
Canterbury
Kent
CT2 7PG
Apricot Umbrella Limited 09093478 false 2022-07-01 2023-06-30 2023-06-30 VT Final Accounts October 2023 release 2 D Harding No description of principal activity 09093478 2021-07-01 2022-06-30 09093478 core:WithinOneYear 2022-06-30 09093478 core:ShareCapital 2022-06-30 09093478 core:RetainedEarningsAccumulatedLosses 2022-06-30 09093478 2022-07-01 2023-06-30 09093478 bus:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 09093478 bus:AuditExemptWithAccountantsReport 2022-07-01 2023-06-30 09093478 bus:Director40 2022-07-01 2023-06-30 09093478 countries:England 2022-07-01 2023-06-30 09093478 bus:FRS102 2022-07-01 2023-06-30 09093478 bus:FullAccounts 2022-07-01 2023-06-30 09093478 2023-06-30 09093478 core:WithinOneYear 2023-06-30 09093478 core:ShareCapital 2023-06-30 09093478 core:RetainedEarningsAccumulatedLosses 2023-06-30 09093478 2022-06-30 iso4217:GBP xbrli:pure