Registered number |
Registered number: | |||||||
Balance Sheet | |||||||
as at |
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Notes | 2023 | 2021 | |||||
£ | £ | ||||||
Fixed assets | |||||||
Tangible assets | 3 | ||||||
Current assets | |||||||
Debtors | 4 | ||||||
Cash at bank and in hand | |||||||
Creditors: amounts falling due within one year | 5 | ( |
( |
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Net current (liabilities)/assets | ( |
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Total assets less current liabilities | ( |
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Creditors: amounts falling due after more than one year | 6 | - | ( |
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Net (liabilities)/assets | ( |
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Capital and reserves | |||||||
Called up share capital | |||||||
Profit and loss account | ( |
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Shareholder's funds | ( |
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A El Marzouki | |||||||
Director | |||||||
Approved by the board on |
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Notes to the Accounts | ||||||||
for the period from 1 October 2021 to |
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1 | Accounting policies | |||||||
Basis of preparation | ||||||||
Turnover | ||||||||
Tangible fixed assets | ||||||||
Computers | 25% Reducing Balance | |||||||
Debtors | ||||||||
Financial instruments | ||||||||
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. |
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Employee benefits | ||||||||
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits. |
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Equity instruments | ||||||||
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company. | ||||||||
Creditors | ||||||||
Taxation | ||||||||
The tax expense represents the sum of the tax currently payable and deferred tax. | ||||||||
Current tax | ||||||||
Deferred tax | ||||||||
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit. | ||||||||
The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority. | ||||||||
Foreign currency translation | ||||||||
2 | Employees | 2023 | 2021 | |||||
Number | Number | |||||||
Average number of persons employed by the company | ||||||||
3 | Tangible fixed assets | |||||||
Plant and machinery etc | ||||||||
£ | ||||||||
Cost | ||||||||
At 1 October 2021 | ||||||||
At 30 March 2023 | ||||||||
Depreciation | ||||||||
At 1 October 2021 | ||||||||
Charge for the period | ||||||||
At 30 March 2023 | ||||||||
Net book value | ||||||||
At 30 March 2023 | ||||||||
At 30 September 2021 | ||||||||
4 | Debtors | 2023 | 2021 | |||||
£ | £ | |||||||
Trade debtors | - | |||||||
Other debtors | ||||||||
5 | Creditors: amounts falling due within one year | 2023 | 2021 | |||||
£ | £ | |||||||
Trade creditors | ||||||||
Taxation and social security costs | ||||||||
Other creditors | ||||||||
6 | Creditors: amounts falling due after one year | 2023 | 2021 | |||||
£ | £ | |||||||
Provisions for liabilities | - | |||||||
7 | Controlling party | |||||||
The company was controlled throughout the period by the directors in concert. | ||||||||
8 | Other information | |||||||
UK APT LIMITED is a private company limited by shares and incorporated in England. Its registered office is: | ||||||||
C/O Thakur-Chabert,Suite 410, 4th Floor | ||||||||
1 Harefield Road | ||||||||
United Kingdom | ||||||||
UB8 1EX |