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REGISTERED NUMBER: 03676646 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 December 2023

for

AREPO SOLUTIONS LIMITED

AREPO SOLUTIONS LIMITED (Registered number: 03676646)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


AREPO SOLUTIONS LIMITED

Company Information
for the Year Ended 31 DECEMBER 2023







DIRECTORS: J F Graham-Maw
M G Hives
G R Parry





REGISTERED OFFICE: Suite 2C, Brosnan House
175 Darkes Lane
Potters Bar
Hertfordshire
EN6 1BW





REGISTERED NUMBER: 03676646 (England and Wales)





ACCOUNTANTS: The Greene Partnership LLP
Chartered Accountants
Suite 2C, Brosnan House
175 Darkes Lane
Potters Bar
Hertfordshire
EN6 1BW

AREPO SOLUTIONS LIMITED (Registered number: 03676646)

Balance Sheet
31 DECEMBER 2023

31.12.23 31.12.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 10,930 11,437

CURRENT ASSETS
Debtors 5 151,048 239,905
Cash at bank 268,219 260,028
419,267 499,933
CREDITORS
Amounts falling due within one year 6 380,509 440,493
NET CURRENT ASSETS 38,758 59,440
TOTAL ASSETS LESS CURRENT
LIABILITIES

49,688

70,877

PROVISIONS FOR LIABILITIES 8 2,733 2,173
NET ASSETS 46,955 68,704

CAPITAL AND RESERVES
Called up share capital 9 200 200
Capital redemption reserve 70 70
Retained earnings 46,685 68,434
SHAREHOLDERS' FUNDS 46,955 68,704

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

AREPO SOLUTIONS LIMITED (Registered number: 03676646)

Balance Sheet - continued
31 DECEMBER 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 Board of Directors and authorised for issue on 1 August 2024 and were signed on its behalf by:





J F Graham-Maw - Director


AREPO SOLUTIONS LIMITED (Registered number: 03676646)

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

1. STATUTORY INFORMATION

AREPO 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
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.
Fixtures and fittings - 15% on reducing balance
Computer equipment - 15% on reducing balance

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.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2022 - 9 ) .

AREPO SOLUTIONS LIMITED (Registered number: 03676646)

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

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 January 2023 14,650 44,784 59,434
Additions - 1,523 1,523
At 31 December 2023 14,650 46,307 60,957
DEPRECIATION
At 1 January 2023 12,408 35,589 47,997
Charge for year 336 1,694 2,030
At 31 December 2023 12,744 37,283 50,027
NET BOOK VALUE
At 31 December 2023 1,906 9,024 10,930
At 31 December 2022 2,242 9,195 11,437

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade debtors 107,961 197,444
Other debtors 8,908 8,165
Prepayments 34,179 34,296
151,048 239,905

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Creditors and accruals 18,546 10,125
Social security and other taxes 47,232 41,569
VAT 22,340 52,755
Deferred income 292,391 336,044
380,509 440,493

7. SECURED DEBTS

Any bank borrowings are secured by way of personal guarantees given by the directors up to a maximum of £20,000.

8. PROVISIONS FOR LIABILITIES
31.12.23 31.12.22
£    £   
Deferred tax
Accelerated capital allowances 2,733 2,173

AREPO SOLUTIONS LIMITED (Registered number: 03676646)

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

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 January 2023 2,173
Provided during year 560
Balance at 31 December 2023 2,733

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
200 Ordinary £1 200 200

10. ULTIMATE CONTROLLING PARTY

The company was under the control of J F Graham-Maw, M G Hives and G Parry during the current year by virtue of their controlling shareholdings.