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REGISTERED NUMBER: 05156307 (England and Wales)















Abridged Financial Statements for the Year Ended 31 October 2023

for

APTO SOLUTIONS LIMITED

APTO SOLUTIONS LIMITED (REGISTERED NUMBER: 05156307)






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




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


APTO SOLUTIONS LIMITED

Company Information
for the Year Ended 31 October 2023







DIRECTORS: J D Hawkey
S J Eastwood
A C Medwell





REGISTERED OFFICE: 15 Pembroke Road
Clifton
Bristol
BS8 3BA





REGISTERED NUMBER: 05156307 (England and Wales)





ACCOUNTANTS: West Country Accounting Services Limited
Chartered Accountants
BS15 1NT

APTO SOLUTIONS LIMITED (REGISTERED NUMBER: 05156307)

Abridged Balance Sheet
31 October 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Property, plant and equipment 4 28,173 39,197

CURRENT ASSETS
Inventories 530 415
Debtors 428,647 295,629
Cash at bank 1,256,732 1,002,700
1,685,909 1,298,744
CREDITORS
Amounts falling due within one year 777,745 631,937
NET CURRENT ASSETS 908,164 666,807
TOTAL ASSETS LESS CURRENT
LIABILITIES

936,337

706,004

PROVISIONS FOR LIABILITIES 7,043 7,447
NET ASSETS 929,294 698,557

CAPITAL AND RESERVES
Called up share capital 5 278 278
Retained earnings 6 929,016 698,279
SHAREHOLDERS' FUNDS 929,294 698,557

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

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

The directors acknowledge their 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.

APTO SOLUTIONS LIMITED (REGISTERED NUMBER: 05156307)

Abridged Balance Sheet - continued
31 October 2023


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

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 October 2023 in accordance with Section 444(2A) of the Companies Act 2006.

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

The financial statements were approved by the Board of Directors and authorised for issue on 29 July 2024 and were signed on its behalf by:





J D Hawkey - Director


APTO SOLUTIONS LIMITED (REGISTERED NUMBER: 05156307)

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

1. STATUTORY INFORMATION

APTO SOLUTIONS LIMITED 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
Revenue 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.
Office equipment - 33% on cost
Computer equipment - 33% on cost

Stocks
Inventories 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.

Research and development
Expenditure on research and development is written off in the year in which it is incurred.


Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

APTO SOLUTIONS LIMITED (REGISTERED NUMBER: 05156307)

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

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 23 (2022 - 22 ) .

4. PROPERTY, PLANT AND EQUIPMENT
Totals
£   
COST
At 1 November 2022 278,814
Additions 5,670
At 31 October 2023 284,484
DEPRECIATION
At 1 November 2022 239,617
Charge for year 16,694
At 31 October 2023 256,311
NET BOOK VALUE
At 31 October 2023 28,173
At 31 October 2022 39,197

5. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
278 Ordinary £1.00 278 278

6. RESERVES
Retained
earnings
£   

At 1 November 2022 698,279
Profit for the year 480,737
Dividends (250,000 )
At 31 October 2023 929,016