Acorah Software Products - Accounts Production 15.0.600 false true 30 December 2022 31 December 2021 false 31 December 2022 30 December 2023 30 December 2023 09902039 Mrs Laura Wilkins Mr Paul Wilkins iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09902039 2022-12-30 09902039 2023-12-30 09902039 2022-12-31 2023-12-30 09902039 frs-core:CurrentFinancialInstruments 2023-12-30 09902039 frs-core:Non-currentFinancialInstruments 2023-12-30 09902039 frs-core:BetweenOneFiveYears 2023-12-30 09902039 frs-core:ComputerEquipment 2023-12-30 09902039 frs-core:ComputerEquipment 2022-12-31 2023-12-30 09902039 frs-core:ComputerEquipment 2022-12-30 09902039 frs-core:MotorVehicles 2023-12-30 09902039 frs-core:MotorVehicles 2022-12-31 2023-12-30 09902039 frs-core:MotorVehicles 2022-12-30 09902039 frs-core:WithinOneYear 2023-12-30 09902039 frs-core:ShareCapital 2023-12-30 09902039 frs-core:RetainedEarningsAccumulatedLosses 2023-12-30 09902039 frs-bus:PrivateLimitedCompanyLtd 2022-12-31 2023-12-30 09902039 frs-bus:FilletedAccounts 2022-12-31 2023-12-30 09902039 frs-bus:SmallEntities 2022-12-31 2023-12-30 09902039 frs-bus:AuditExempt-NoAccountantsReport 2022-12-31 2023-12-30 09902039 frs-bus:SmallCompaniesRegimeForAccounts 2022-12-31 2023-12-30 09902039 frs-bus:Director1 2022-12-31 2023-12-30 09902039 frs-bus:Director2 2022-12-31 2023-12-30 09902039 frs-countries:EnglandWales 2022-12-31 2023-12-30 09902039 2021-12-30 09902039 2022-12-30 09902039 2021-12-31 2022-12-30 09902039 frs-core:CurrentFinancialInstruments 2022-12-30 09902039 frs-core:Non-currentFinancialInstruments 2022-12-30 09902039 frs-core:BetweenOneFiveYears 2022-12-30 09902039 frs-core:WithinOneYear 2022-12-30 09902039 frs-core:ShareCapital 2022-12-30 09902039 frs-core:RetainedEarningsAccumulatedLosses 2022-12-30
Registered number: 09902039
Apl Building Ltd
Unaudited Financial Statements
For The Year Ended 30 December 2023
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09902039
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 10,298 13,731
10,298 13,731
CURRENT ASSETS
Debtors 5 61,605 -
Cash at bank and in hand 45,939 169,194
107,544 169,194
Creditors: Amounts Falling Due Within One Year 6 (58,754 ) (127,460 )
NET CURRENT ASSETS (LIABILITIES) 48,790 41,734
TOTAL ASSETS LESS CURRENT LIABILITIES 59,088 55,465
Creditors: Amounts Falling Due After More Than One Year 7 (9,207 ) (17,734 )
NET ASSETS 49,881 37,731
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 49,781 37,631
SHAREHOLDERS' FUNDS 49,881 37,731
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For the year ending 30 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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
Mr Paul Wilkins
Director
24/09/2024
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Apl Building Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09902039 . The registered office is 13 College Road Hextable, Swanley, Kent, BR8 7RH.
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 is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. 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:
Motor Vehicles 25% on reducing balance
Computer Equipment 25% on reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance
sheet date.
Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from
those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that
have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the
timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they
...CONTINUED
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2.5. Taxation - continued
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 2)
1 2
4. Tangible Assets
Motor Vehicles Computer Equipment Total
£ £ £
Cost
As at 31 December 2022 30,970 458 31,428
As at 30 December 2023 30,970 458 31,428
Depreciation
As at 31 December 2022 17,486 211 17,697
Provided during the period 3,371 62 3,433
As at 30 December 2023 20,857 273 21,130
Net Book Value
As at 30 December 2023 10,113 185 10,298
As at 31 December 2022 13,484 247 13,731
5. Debtors
2023 2022
£ £
Due within one year
Trade debtors 41,113 -
Other debtors 20,492 -
61,605 -
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6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 2,743 2,743
Trade creditors 7,630 85,405
Bank loans and overdrafts 6,000 6,000
Other creditors 13,971 2,816
Taxation and social security 28,410 30,496
58,754 127,460
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 457 3,200
Bank loans 8,750 14,534
9,207 17,734
8. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 2,743 2,743
Later than one year and not later than five years 457 3,200
3,200 5,943
3,200 5,943
9. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
10. Related Party Transactions
Included in the Other Debtors is an amount owed from the company director Mr P Wilkins totalling £20,492 (2022 - £0), no interest is to be charged.
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