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Company Registration No. 12038608 (England and Wales)
Apostrophe Ltd Unaudited accounts for the year ended 30 June 2023
Apostrophe Ltd Unaudited accounts Contents
Page
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Apostrophe Ltd Company Information for the year ended 30 June 2023
Director
Pablo O'Hana
Company Number
12038608 (England and Wales)
Registered Office
34 Grove Lane Didsbury Manchester M20 6UE United Kingdom
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Apostrophe Ltd Statement of financial position as at 30 June 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,322 
412 
Current assets
Debtors
30,929 
3,024 
Cash at bank and in hand
112,187 
18,183 
143,116 
21,207 
Creditors: amounts falling due within one year
(122,758)
(20,659)
Net current assets
20,358 
548 
Net assets
21,680 
960 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
21,679 
959 
Shareholders' funds
21,680 
960 
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 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 February 2024 and were signed on its behalf by
Pablo O'Hana Director Company Registration No. 12038608
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Apostrophe Ltd Notes to the Accounts for the year ended 30 June 2023
1
Statutory information
Apostrophe Ltd is a private company, limited by shares, registered in England and Wales, registration number 12038608. The registered office is 34 Grove Lane, Didsbury, Manchester, M20 6UE, United Kingdom.
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:
Fixtures & fittings
20% on a straight line basis
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Apostrophe Ltd Notes to the Accounts for the year ended 30 June 2023
4
Tangible fixed assets
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 July 2022
515 
- 
515 
Additions
- 
1,520 
1,520 
At 30 June 2023
515 
1,520 
2,035 
Depreciation
At 1 July 2022
103 
- 
103 
Charge for the year
103 
507 
610 
At 30 June 2023
206 
507 
713 
Net book value
At 30 June 2023
309 
1,013 
1,322 
At 30 June 2022
412 
- 
412 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
30,929 
3,024 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
4,280 
- 
Trade creditors
8,767 
- 
Taxes and social security
23,257 
3,689 
Other creditors
2,489 
6,442 
Loans from directors
83,141 
9,868 
Accruals
824 
660 
122,758 
20,659 
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
8
Average number of employees
During the year the average number of employees was 2 (2022: 3).
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