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Registered number: 06466544
Appel Limited
Unaudited Financial Statements
For The Year Ended 31 January 2024
Michael Paul Accountants Limited
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report to the director on the preparation of the unaudited statutory accounts of Appel Limited for the year ended 31 January 2024
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Appel Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the director of Appel Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Appel Limited and state those matters that we have agreed to state to the director of Appel Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Appel Limited and its director as a body for our work or for this report.
It is your duty to ensure that Appel Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Appel Limited . You consider that Appel Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Appel Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
21/10/2024
Michael Paul Accountants Limited
A member of the Association of Chartered Certified Accountants
Studio 2, Lamport Manor
Old Road, Lamport
Northampton
Northamptonshire
NN6 9HF
Page 1
Page 2
Balance Sheet
Registered number: 06466544
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 813 399
813 399
CURRENT ASSETS
Debtors 5 28,022 27,347
Cash at bank and in hand 140,100 112,320
168,122 139,667
Creditors: Amounts Falling Due Within One Year 6 (31,485 ) (20,296 )
NET CURRENT ASSETS (LIABILITIES) 136,637 119,371
TOTAL ASSETS LESS CURRENT LIABILITIES 137,450 119,770
PROVISIONS FOR LIABILITIES
Deferred Taxation (254 ) (90 )
NET ASSETS 137,196 119,680
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 137,096 119,580
SHAREHOLDERS' FUNDS 137,196 119,680
Page 2
Page 3
For the year ending 31 January 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 his 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 Tasos Hajilambi
Director
21/10/2024
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Appel Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06466544 . The registered office is Studio 2 Lamport Manor, Old Road Lamport, Northampton, Northamptonshire, NN6 9HF.
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 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:
Plant & Machinery 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 33% on cost
2.4. 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 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
will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2023: 2)
2 2
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 February 2023 172 2,672 3,003 5,847
Additions - 216 600 816
As at 31 January 2024 172 2,888 3,603 6,663
Depreciation
As at 1 February 2023 170 2,523 2,755 5,448
Provided during the period - 46 356 402
As at 31 January 2024 170 2,569 3,111 5,850
Net Book Value
As at 31 January 2024 2 319 492 813
As at 1 February 2023 2 149 248 399
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 26,835 16,140
Other debtors 1,187 11,207
28,022 27,347
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 60 60
Other creditors 6,151 4,392
Taxation and social security 25,274 15,844
31,485 20,296
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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Page 6
8. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2023 Amounts advanced Amounts repaid Amounts written off As at 31 January 2024
£ £ £ £ £
Mr Tasos Hajilambi 10,000 - 10,000 - -
9. Controlling Party
The company's controlling party is Mr T Hajilambi .
Page 6