Registered number
09961075
Apshell Limited
Unaudited Filleted Accounts
31 January 2024
Apshell Limited
Registered number: 09961075
Balance Sheet
as at 31 January 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 522 -
Current assets
Debtors 4 - 4,200
Cash at bank and in hand 61,087 21,927
61,087 26,127
Creditors: amounts falling due within one year 5 (28,169) (11,106)
Net current assets 32,918 15,021
Net assets 33,440 15,021
Capital and reserves
Called up share capital 10 10
Profit and loss account 33,430 15,011
Shareholder's funds 33,440 15,021
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Andrew Shelley
Director
Approved by the board on 6 September 2024
Apshell Limited
Notes to the Accounts
for the year ended 31 January 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 3 years
Fixtures, fittings, tools and equipment over 3 years
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 3 1
3 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 February 2023 417
Additions 783
At 31 January 2024 1,200
Depreciation
At 1 February 2023 417
Charge for the year 261
At 31 January 2024 678
Net book value
At 31 January 2024 522
4 Debtors 2024 2023
£ £
Trade debtors - 4,200
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 254 30
Taxation and social security costs 27,634 9,650
Other creditors 281 1,426
28,169 11,106
6 Controlling party
The controlling party is Mr A Shelley, by virtue of his majority shareholding.
7 Other information
Apshell Limited is a private company limited by shares and incorporated in England. Its registered office is:
5 Hyde Park Avenue
London
N21 2PL
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