Caseware UK (AP4) 2023.0.135 2023.0.135 false1Activities of open-ended investment companies2022-11-011falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 10995935 2022-11-01 2023-10-31 10995935 2023-10-31 10995935 2021-11-01 2022-10-31 10995935 2022-10-31 10995935 c:Director1 2022-11-01 2023-10-31 10995935 d:Buildings 2022-11-01 2023-10-31 10995935 d:Buildings 2023-10-31 10995935 d:Buildings 2022-10-31 10995935 d:Buildings d:OwnedOrFreeholdAssets 2022-11-01 2023-10-31 10995935 d:MotorVehicles 2022-11-01 2023-10-31 10995935 d:MotorVehicles 2023-10-31 10995935 d:MotorVehicles 2022-10-31 10995935 d:MotorVehicles d:OwnedOrFreeholdAssets 2022-11-01 2023-10-31 10995935 d:ComputerEquipment 2022-11-01 2023-10-31 10995935 d:ComputerEquipment 2023-10-31 10995935 d:ComputerEquipment 2022-10-31 10995935 d:ComputerEquipment d:OwnedOrFreeholdAssets 2022-11-01 2023-10-31 10995935 d:OwnedOrFreeholdAssets 2022-11-01 2023-10-31 10995935 d:CurrentFinancialInstruments 2023-10-31 10995935 d:CurrentFinancialInstruments 2022-10-31 10995935 d:Non-currentFinancialInstruments 2023-10-31 10995935 d:Non-currentFinancialInstruments 2022-10-31 10995935 d:CurrentFinancialInstruments d:WithinOneYear 2023-10-31 10995935 d:CurrentFinancialInstruments d:WithinOneYear 2022-10-31 10995935 d:Non-currentFinancialInstruments d:AfterOneYear 2023-10-31 10995935 d:Non-currentFinancialInstruments d:AfterOneYear 2022-10-31 10995935 d:ShareCapital 2023-10-31 10995935 d:ShareCapital 2022-10-31 10995935 d:RetainedEarningsAccumulatedLosses 2023-10-31 10995935 d:RetainedEarningsAccumulatedLosses 2022-10-31 10995935 c:FRS102 2022-11-01 2023-10-31 10995935 c:AuditExempt-NoAccountantsReport 2022-11-01 2023-10-31 10995935 c:FullAccounts 2022-11-01 2023-10-31 10995935 c:PrivateLimitedCompanyLtd 2022-11-01 2023-10-31 iso4217:GBP xbrli:pure
Registered number: 10995935













APKA Investment Limited

Financial statements
Information for filing with the registrar

31 October 2023




 
APKA Investment Limited


Balance Sheet
At 31 October 2023

2023
2022
Note
£
£

Fixed assets
  

Tangible assets
 4 
2,254,437
2,395,151

  
2,254,437
2,395,151

Current assets
  

Debtors
  
2,514,905
2,526,160

Cash at bank and in hand
  
391,180
221,079

  
2,906,085
2,747,239

Creditors: amounts falling due within one year
 5 
(4,429,135)
(4,336,229)

Net current liabilities
  
 
 
(1,523,050)
 
 
(1,588,990)

Total assets less current liabilities
  
731,387
806,161

Creditors: amounts falling due after more than one year
 6 
(400,346)
(604,053)

Provisions for liabilities
  

Deferred tax
  
(10,901)
(14,157)

  
 
 
(10,901)
 
 
(14,157)

Net assets
  
320,140
187,951


Capital and reserves
  

Called up share capital 
  
100
100

Profit and loss account
  
320,040
187,851

Shareholders' funds
  
320,140
187,951


1

 
APKA Investment Limited

    
Balance Sheet (continued)
At 31 October 2023

The director considers that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 July 2024.




A D Patel
Director

Company registered number: 10995935
The notes on pages 3 to 5 form part of these financial statements. 

2

 
APKA Investment Limited
 
 

Notes to the financial statements
Year ended 31 October 2023

1.


General information

The company is a private company limited by shares, incorporated and registered in England and Wales. The address of the registered office is 4 Glynswood Place, Northwood, HA6 2RE.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Revenue

The turnover shown in the profit and loss account represents rental income and property revenue during the period.

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Freehold property
-
no depreciation
Motor vehicles
-
25% reducing balance
Computer equipment
-
25% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2022: 1).

3

 
APKA Investment Limited
 
 

Notes to the financial statements
Year ended 31 October 2023

4.


Tangible fixed assets





Freehold property
Motor vehicles
Computer equipment
Total

£
£
£
£



Cost or valuation


At 1 November 2022
2,338,522
75,505
-
2,414,027


Additions
15,811
-
1,429
17,240


Disposals
(143,500)
-
-
(143,500)



At 31 October 2023

2,210,833
75,505
1,429
2,287,767



Depreciation


At 1 November 2022
-
18,876
-
18,876


Charge for the year
-
14,157
297
14,454



At 31 October 2023

-
33,033
297
33,330



Net book value



At 31 October 2023
2,210,833
42,472
1,132
2,254,437


5.


Creditors: amounts falling due within one year

2023
2022
£
£

Bank loans
104,034
13,509

Corporation tax
46,033
5,520

Obligations under finance lease and hire purchase contracts
8,174
7,200

Other creditors
4,268,494
4,307,408

Accruals and deferred income
2,400
2,592

4,429,135
4,336,229


4

 
APKA Investment Limited
 
 

Notes to the financial statements
Year ended 31 October 2023

6.


Creditors: amounts falling due after more than one year

2023
2022
£
£

Bank loans
361,490
556,049

Net obligations under finance leases and hire purchase contracts
38,856
48,004

400,346
604,053


 
5