Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-31falseNo description of principal activity22023-02-012falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 09408211 2023-02-01 2024-01-31 09408211 2022-02-01 2023-01-31 09408211 2024-01-31 09408211 2023-01-31 09408211 c:Director2 2023-02-01 2024-01-31 09408211 d:CurrentFinancialInstruments 2024-01-31 09408211 d:CurrentFinancialInstruments 2023-01-31 09408211 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 09408211 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 09408211 d:ShareCapital 2024-01-31 09408211 d:ShareCapital 2023-01-31 09408211 d:RetainedEarningsAccumulatedLosses 2024-01-31 09408211 d:RetainedEarningsAccumulatedLosses 2023-01-31 09408211 c:FRS102 2023-02-01 2024-01-31 09408211 c:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 09408211 c:FullAccounts 2023-02-01 2024-01-31 09408211 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 09408211 e:PoundSterling 2023-02-01 2024-01-31 iso4217:GBP xbrli:pure

Registered number: 09408211









APHARI LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2024

 
APHARI LIMITED
REGISTERED NUMBER: 09408211

BALANCE SHEET
AS AT 31 JANUARY 2024

2024
2023
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
350,762
509,111

Cash at bank and in hand
 5 
153,327
54,539

  
504,089
563,650

Creditors: amounts falling due within one year
 6 
(203,462)
(260,238)

Net current assets
  
 
 
300,627
 
 
303,412

Total assets less current liabilities
  
300,627
303,412

  

Net assets
  
300,627
303,412


Capital and reserves
  

Called up share capital 
  
101
101

Profit and loss account
  
300,526
303,311

  
300,627
303,412


Page 1

 
APHARI LIMITED
REGISTERED NUMBER: 09408211
    
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2024

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

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 Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 October 2024.




A Woodward
Director

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
APHARI LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

1.


General information

Aphari Limited is a company limited by shares incorporated in England and Wales within the United Kingdom. The address of the registered office is 45 Pall Mall, London, SW1Y 5JG. 
The principal activity of the company is to provide independent SME consultancy, providing specialist expertise on design, procurement and delivery of cloud and multi-source IT operating models.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preperation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover comprises revenue recognised by the company in respect of Management Consultancy
and IT Consultancy services supplied during the period, exclusive of Value Added Tax and trade
discounts. Turnover is recognised in the period in which the services were provided.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.4

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 3

 
APHARI LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024

3.


Employees

The average monthly number of employees, including the directors, during the year was as follows:


        2024
        2023
            No.
            No.







Average
2
2




4.


Debtors

2024
2023
£
£


Trade debtors
-
302,060

Other debtors
12,221
-

Prepayments and accrued income
338,541
207,051

350,762
509,111



5.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
153,327
54,539

153,327
54,539



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
42,702
73,778

Amounts owed to other participating interests
90,000
45,000

Corporation tax
15,372
22,449

Other taxation and social security
-
25,347

Other creditors
-
93

Accruals and deferred income
55,388
93,571

203,462
260,238


 
Page 4