Company registration number 10836778 (England and Wales)
APLUSE LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
PAGES FOR FILING WITH REGISTRAR
APLUSE LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 4
APLUSE LTD (REGISTERED NUMBER: 10836778)
BALANCE SHEET
AS AT
30 JUNE 2024
30 June 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
3
21,474
30,326
Current assets
Debtors
4
3,689
1,048
Cash at bank and in hand
155
15,502
3,844
16,550
Creditors: amounts falling due within one year
5
(21,671)
(19,364)
Net current liabilities
(17,827)
(2,814)
Total assets less current liabilities
3,647
27,512
Provisions for liabilities
(1,609)
(5,762)
Net assets
2,038
21,750
Capital and reserves
Called up share capital
10
10
Profit and loss reserves
2,028
21,740
Total equity
2,038
21,750

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 21 October 2024 and are signed on its behalf by:
Mr A Everett
Director
APLUSE LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
- 2 -
1
Accounting policies
Company information

Apluse Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 19/21 Swan Street, West Malling, England, ME19 6JU.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

Atruet the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
Straight line over 10 years
Fixtures and fittings
Reducing balance at 25%
Computers
Straight line over 3 years
Motor vehicles
Straight line over 5 years

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

APLUSE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
1
Accounting policies
(Continued)
- 3 -
1.6
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
2023
Number
Number
Total
3
3
3
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 July 2023
10,109
606
5,564
33,997
50,276
Disposals
-
0
-
0
(1,428)
-
0
(1,428)
At 30 June 2024
10,109
606
4,136
33,997
48,848
Depreciation and impairment
At 1 July 2023
4,604
218
4,280
10,848
19,950
Depreciation charged in the year
1,011
97
945
6,799
8,852
Eliminated in respect of disposals
-
0
-
0
(1,428)
-
0
(1,428)
At 30 June 2024
5,615
315
3,797
17,647
27,374
Carrying amount
At 30 June 2024
4,494
291
339
16,350
21,474
At 30 June 2023
5,505
388
1,284
23,149
30,326
4
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
3,573
-
0
Other debtors
116
1,048
3,689
1,048
APLUSE LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
- 4 -
5
Creditors: amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
593
-
0
Taxation and social security
819
353
Other creditors
20,259
19,011
21,671
19,364
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