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REGISTERED NUMBER: 05889124 (England and Wales)










Financial Statements

for the Year Ended 31 July 2023

for

Aprograph Sign Systems Ltd

Aprograph Sign Systems Ltd (Registered number: 05889124)






Contents of the Financial Statements
for the Year Ended 31 July 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Aprograph Sign Systems Ltd

Company Information
for the Year Ended 31 July 2023







DIRECTOR: Mr. R N Payne





REGISTERED OFFICE: 52-56 Coatsworth Road
Gateshead
Tyne and Wear
NE8 1QN





REGISTERED NUMBER: 05889124 (England and Wales)





ACCOUNTANTS: SKS Bailey Group Limited
52-56 Coatsworth Road
Gateshead
NE8 1QN

Aprograph Sign Systems Ltd (Registered number: 05889124)

Balance Sheet
31 July 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 42,811 29,162

CURRENT ASSETS
Stocks 3,000 3,000
Debtors 5 38,668 65,728
Cash at bank 9,451 11,355
51,119 80,083
CREDITORS
Amounts falling due within one year 6 (43,343 ) (56,810 )
NET CURRENT ASSETS 7,776 23,273
TOTAL ASSETS LESS CURRENT
LIABILITIES

50,587

52,435

CREDITORS
Amounts falling due after more than one year 7 (29,149 ) (20,417 )
NET ASSETS 21,438 32,018

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 9 21,338 31,918
21,438 32,018

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Aprograph Sign Systems Ltd (Registered number: 05889124)

Balance Sheet - continued
31 July 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 14 March 2024 and were signed by:





Mr. R N Payne - Director


Aprograph Sign Systems Ltd (Registered number: 05889124)

Notes to the Financial Statements
for the Year Ended 31 July 2023

1. STATUTORY INFORMATION

Aprograph Sign Systems Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

TURNOVER
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance

STOCKS
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

TAXATION
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

DEFERRED TAX
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

PENSION COSTS AND OTHER POST-RETIREMENT BENEFITS
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Aprograph Sign Systems Ltd (Registered number: 05889124)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 5 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor
machinery fittings vehicles Totals
£    £    £    £   
COST
At 1 August 2022 13,850 5,199 25,700 44,749
Additions 20,995 - - 20,995
At 31 July 2023 34,845 5,199 25,700 65,744
DEPRECIATION
At 1 August 2022 2,770 5,147 7,670 15,587
Charge for year 2,826 13 4,507 7,346
At 31 July 2023 5,596 5,160 12,177 22,933
NET BOOK VALUE
At 31 July 2023 29,249 39 13,523 42,811
At 31 July 2022 11,080 52 18,030 29,162

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 38,668 62,545
Tax receivable - 3,183
38,668 65,728

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts (see note 8) 7,000 7,000
Hire purchase contracts 2,938 -
Trade creditors 26,566 26,878
Social security and other tax 1,264 1,320
Pension Liability 59 -
VAT 2,417 12,178
Other creditors 205 103
Directors' current accounts 1,494 8,035
Accrued expenses 1,400 1,296
43,343 56,810

Aprograph Sign Systems Ltd (Registered number: 05889124)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans (see note 8) 13,417 20,417
Hire purchase contracts 15,732 -
29,149 20,417

8. LOANS

An analysis of the maturity of loans is given below:

2023 2022
£    £   
Amounts falling due within one year or on demand:
Bounce back loan - less than 1
year 7,000 7,000
7,000 7,000

Amounts falling due between two and five years:
Bounce back loan - more than 1
year 13,417 20,417
13,417 20,417

9. RESERVES
Retained
earnings
£   

At 1 August 2022 31,918
Deficit for the year (6,580 )
Dividends (4,000 )
At 31 July 2023 21,338