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Registered number: 03911197
Apr Design Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
BUTT & CO ACCOUNTANTS LTD
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 03911197
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 645 806
645 806
CURRENT ASSETS
Debtors 5 487 335
Cash at bank and in hand 1,331 1,740
1,818 2,075
Creditors: Amounts Falling Due Within One Year 6 (2,379 ) (2,322 )
NET CURRENT ASSETS (LIABILITIES) (561 ) (247 )
TOTAL ASSETS LESS CURRENT LIABILITIES 84 559
NET ASSETS 84 559
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account (16 ) 459
SHAREHOLDERS' FUNDS 84 559
Page 1
Page 2
For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
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 VIJAY THAKUR
Director
17/11/2023
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Apr Design Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03911197 . The registered office is 1 Russell Gardens, Ley Street, Ilford, Essex, IG2 7BY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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% reducing balance
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Tangible Assets
Plant & Machinery
£
Cost
As at 1 April 2022 4,543
As at 31 March 2023 4,543
Depreciation
As at 1 April 2022 3,737
Provided during the period 161
As at 31 March 2023 3,898
Net Book Value
As at 31 March 2023 645
As at 1 April 2022 806
Page 3
Page 4
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 487 335
487 335
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 188 158
Other taxes and social security 186 24
Accruals and deferred income 2,005 2,140
2,379 2,322
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 4