1 February 2022 false Taxfiler 2023.11 07246432business:PrivateLimitedCompanyLtd2022-02-012023-01-31 072464322022-01-31 072464322022-02-012023-01-31 07246432business:AuditExemptWithAccountantsReport2022-02-012023-01-31 07246432business:FilletedAccounts2022-02-012023-01-31 072464322023-01-31 07246432business:Director12022-02-012023-01-31 07246432business:RegisteredOffice2022-02-012023-01-31 072464322022-01-31 07246432core:WithinOneYear2023-01-31 07246432core:WithinOneYear2022-01-31 07246432core:AfterOneYear2023-01-31 07246432core:AfterOneYear2022-01-31 07246432core:ShareCapitalcore:PreviouslyStatedAmount2023-01-31 07246432core:ShareCapitalcore:PreviouslyStatedAmount2022-01-31 07246432core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-01-31 07246432core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-01-31 07246432core:PreviouslyStatedAmount2023-01-31 07246432core:PreviouslyStatedAmount2022-01-31 07246432business:SmallEntities2022-02-012023-01-31 07246432countries:EnglandWales2022-02-012023-01-31 07246432core:PlantMachinery2022-02-012023-01-31 07246432core:PlantMachinery2022-01-31 07246432core:PlantMachinery2023-01-31 07246432core:AcceleratedTaxDepreciationDeferredTax2023-01-31 07246432core:AcceleratedTaxDepreciationDeferredTax2022-01-31 072464322021-02-012022-01-31 07246432business:OrdinaryShareClass12022-02-012023-01-31 07246432business:OrdinaryShareClass12021-02-012022-01-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 07246432 (England and Wales)
Cardiff App Developers Limited Unaudited accounts for the year ended 31 January 2023
Cardiff App Developers Limited Unaudited accounts Contents
Page
- 2 -
Cardiff App Developers Limited Company Information for the year ended 31 January 2023
Director
Nadeeke Dilshan ILLEPERUMA
Company Number
07246432 (England and Wales)
Registered Office
Villa House 7 Herbert Terrace Penarth CF64 2AH
Accountants
Evans Entwistle Villa House 7 Herbert Terrace Penarth Vale of Glamorgan CF64 2AH
- 3 -
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Cardiff App Developers Limited for the year ended 31 January 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Cardiff App Developers Limited for the year ended 31 January 2023 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a CIMA Registered Member in Practice and Practising Certificate holder, I am subject to its ethical and other professional requirements which are detailed at https://www.cimaglobal.com/Members/Your-Membership-Information/Members-handbook/Licensing-and-monitoring/Members-in-practice/
Our work has been undertaken in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com.
Evans Entwistle Member in Practice Villa House 7 Herbert Terrace Penarth Vale of Glamorgan CF64 2AH 22 December 2023
- 4 -
Cardiff App Developers Limited Statement of financial position as at 31 January 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
9,920 
2,216 
Current assets
Debtors
42,949 
37,270 
Cash at bank and in hand
27,931 
51,504 
70,880 
88,774 
Creditors: amounts falling due within one year
(41,882)
(35,372)
Net current assets
28,998 
53,402 
Total assets less current liabilities
38,918 
55,618 
Creditors: amounts falling due after more than one year
(14,462)
(27,554)
Provisions for liabilities
Deferred tax
(1,885)
- 
Net assets
22,571 
28,064 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
22,570 
28,063 
Shareholders' funds
22,571 
28,064 
For the year ending 31 January 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 22 December 2023 and were signed on its behalf by
Nadeeke Dilshan ILLEPERUMA Director Company Registration No. 07246432
- 5 -
Cardiff App Developers Limited Notes to the Accounts for the year ended 31 January 2023
1
Statutory information
Cardiff App Developers Limited is a private company, limited by shares, registered in England and Wales, registration number 07246432. The registered office is Villa House, 7 Herbert Terrace, Penarth, CF64 2AH.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
3 years straight line
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
- 6 -
Cardiff App Developers Limited Notes to the Accounts for the year ended 31 January 2023
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 February 2022
2,563 
Additions
11,470 
At 31 January 2023
14,033 
Depreciation
At 1 February 2022
347 
Charge for the year
3,766 
At 31 January 2023
4,113 
Net book value
At 31 January 2023
9,920 
At 31 January 2022
2,216 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
39,353 
35,670 
Other debtors
3,596 
1,600 
42,949 
37,270 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
- 
5,700 
VAT
11,124 
11,108 
Trade creditors
18,357 
1,895 
Taxes and social security
5,927 
11,350 
Other creditors
4,322 
2,700 
Accruals
2,152 
2,619 
41,882 
35,372 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
14,462 
20,420 
Loans from directors
- 
7,134 
14,462 
27,554 
- 7 -
Cardiff App Developers Limited Notes to the Accounts for the year ended 31 January 2023
8
Deferred taxation
2023 
2022 
£ 
£ 
Accelerated capital allowances
1,885 
- 
2023 
2022 
£ 
£ 
Charged to the profit and loss account
1,885 
- 
Provision at end of year
1,885 
- 
9
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
10
Average number of employees
During the year the average number of employees was 4 (2022: 4).
- 8 -