Acorah Software Products - Accounts Production 15.0.600 false true 31 March 2023 1 April 2022 false 1 April 2023 31 March 2024 31 March 2024 04878056 Mrs Nicola Alder true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04878056 2023-03-31 04878056 2024-03-31 04878056 2023-04-01 2024-03-31 04878056 frs-core:CurrentFinancialInstruments 2024-03-31 04878056 frs-core:ComputerEquipment 2024-03-31 04878056 frs-core:ComputerEquipment 2023-04-01 2024-03-31 04878056 frs-core:ComputerEquipment 2023-03-31 04878056 frs-core:FurnitureFittings 2024-03-31 04878056 frs-core:FurnitureFittings 2023-04-01 2024-03-31 04878056 frs-core:FurnitureFittings 2023-03-31 04878056 frs-core:PlantMachinery 2024-03-31 04878056 frs-core:PlantMachinery 2023-04-01 2024-03-31 04878056 frs-core:PlantMachinery 2023-03-31 04878056 frs-core:ShareCapital 2024-03-31 04878056 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31 04878056 frs-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 04878056 frs-bus:FilletedAccounts 2023-04-01 2024-03-31 04878056 frs-bus:SmallEntities 2023-04-01 2024-03-31 04878056 frs-bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 04878056 frs-bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 04878056 1 2023-04-01 2024-03-31 04878056 frs-bus:Director1 2023-04-01 2024-03-31 04878056 frs-core:CurrentFinancialInstruments 1 2024-03-31 04878056 frs-countries:EnglandWales 2023-04-01 2024-03-31 04878056 2022-03-31 04878056 2023-03-31 04878056 2022-04-01 2023-03-31 04878056 frs-core:CurrentFinancialInstruments 2023-03-31 04878056 frs-core:ShareCapital 2023-03-31 04878056 frs-core:RetainedEarningsAccumulatedLosses 2023-03-31 04878056 frs-core:CurrentFinancialInstruments 1 2023-03-31
Registered number: 04878056
Apropos Training Limited
Unaudited Financial Statements
For The Year Ended 31 March 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 04878056
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 979 1,306
979 1,306
CURRENT ASSETS
Debtors 5 8,593 9,122
Cash at bank and in hand 43,593 44,728
52,186 53,850
Creditors: Amounts Falling Due Within One Year 6 (50,885 ) (52,233 )
NET CURRENT ASSETS (LIABILITIES) 1,301 1,617
TOTAL ASSETS LESS CURRENT LIABILITIES 2,280 2,923
NET ASSETS 2,280 2,923
CAPITAL AND RESERVES
Called up share capital 7 42 42
Profit and Loss Account 2,238 2,881
SHAREHOLDERS' FUNDS 2,280 2,923
Page 1
Page 2
For the year ending 31 March 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Nicola Alder
Director
31/07/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Apropos Training Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04878056 . The registered office is 4 Saxon Close, Metheringham, Lincoln, LN4 3HQ.


2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Sales, marketing and distribution 1 1
1 1
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 April 2023 2,371 272 7,475 10,118
As at 31 March 2024 2,371 272 7,475 10,118
Depreciation
As at 1 April 2023 2,362 256 6,194 8,812
Provided during the period 2 4 321 327
As at 31 March 2024 2,364 260 6,515 9,139
...CONTINUED
Page 3
Page 4
Net Book Value
As at 31 March 2024 7 12 960 979
As at 1 April 2023 9 16 1,281 1,306
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 7,624 8,830
Prepayments and accrued income 969 292
8,593 9,122
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Corporation tax 7,683 8,045
VAT 4,268 4,524
Net wages 1,560 1,560
Other creditors. 1,571 1,571
Accruals and deferred income 798 2,145
Director's loan account 35,005 34,388
50,885 52,233
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 42 42
8. Dividends
2024 2023
£ £
On equity shares:
Final dividend paid 33,000 33,000
9. Ultimate Controlling Party
Operational control of the company is exercised by the director, Mrs Nicola Alder, who owns 100% of the company's share capital by virtue of the holdings of close family members.
Page 4