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COMPANY REGISTRATION NUMBER: 12973274
APPARO CONSULTING LIMITED
FILLETED UNAUDITED FINANCIAL STATEMENTS
31 October 2023
APPARO CONSULTING LIMITED
STATEMENT OF FINANCIAL POSITION
31 October 2023
2023
2022
Note
£
£
£
£
FIXED ASSETS
Tangible assets
4
225
450
CURRENT ASSETS
Cash at bank and in hand
2,269
8,764
CREDITORS: amounts falling due within one year
5
3,631
5,752
-------
-------
NET CURRENT (LIABILITIES)/ASSETS
( 1,362)
3,012
-------
-------
TOTAL ASSETS LESS CURRENT LIABILITIES
( 1,137)
3,462
-------
-------
NET (LIABILITIES)/ASSETS
( 1,137)
3,462
-------
-------
CAPITAL AND RESERVES
Called up share capital fully paid
20
20
Profit and loss account
( 1,157)
3,442
-------
-------
SHAREHOLDERS (DEFICIT)/FUNDS
( 1,137)
3,462
-------
-------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 October 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
APPARO CONSULTING LIMITED
STATEMENT OF FINANCIAL POSITION (continued)
31 October 2023
These financial statements were approved by the board of directors and authorised for issue on 25 July 2024 , and are signed on behalf of the board by:
Mr K E Simons
Director
Company registration number: 12973274
APPARO CONSULTING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
YEAR ENDED 31 OCTOBER 2023
1. GENERAL INFORMATION
The company is a private company limited by shares, registered in England. The address of the registered office is Headlands House, 1 Kings Court, Kettering Parkway, Kettering, Northamptonshire, NN15 6WJ.
2. STATEMENT OF COMPLIANCE
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. ACCOUNTING POLICIES
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The company currently meets its daily working capital requirements through operating revenues, and financial support from the director. On this basis, the director considers it appropriate to prepare the accounts on teh going concern basis. The accounts do not include any adjustments that would result from the failure to raise any additional finance that may prove necessary.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Equipment
-
25% straight line
4. TANGIBLE ASSETS
Equipment
£
Cost
At 1 November 2022 and 31 October 2023
900
----
Depreciation
At 1 November 2022
450
Charge for the year
225
----
At 31 October 2023
675
----
Carrying amount
At 31 October 2023
225
----
At 31 October 2022
450
----
5. CREDITORS: amounts falling due within one year
2023
2022
£
£
Trade creditors
2,074
Corporation tax
2,705
Other creditors
3,631
973
-------
-------
3,631
5,752
-------
-------
6. GOING CONCERN
The director has considered the period to July 2025 when assessing the company's ability to continue as a going concern. It is believed that the company will be able to satisfy its liabilities as these become payable.