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Registered number: 09202811
Aperio Financial Solutions Limited
Unaudited Financial Statements
For The Year Ended 31 August 2024
Behegan Lynes
Accountancy & Taxation Advisers
Bank Chambers
Brook Street
Bishops Waltham
Hampshire
SO32 1AX
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 09202811
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 17 57
17 57
CURRENT ASSETS
Debtors 5 12,471 12,158
Cash at bank and in hand 55,203 60,804
67,674 72,962
Creditors: Amounts Falling Due Within One Year 6 (17,554 ) (22,394 )
NET CURRENT ASSETS (LIABILITIES) 50,120 50,568
TOTAL ASSETS LESS CURRENT LIABILITIES 50,137 50,625
PROVISIONS FOR LIABILITIES
Deferred Taxation (3 ) (11 )
NET ASSETS 50,134 50,614
CAPITAL AND RESERVES
Called up share capital 8 10 10
Profit and Loss Account 50,124 50,604
SHAREHOLDERS' FUNDS 50,134 50,614
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For the year ending 31 August 2024 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 S Perrin
Director
25 October 2024
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Aperio Financial Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 09202811 . The registered office is 287 Boxley Road, Penenden Heath, Maidstone, Kent, ME14 2HB.
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. 
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:
Fixtures, Fittings & Equipment 50% on cost, 33.33% on cost & 25% on cost
2.4. Financial Instruments
The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.
2.4.1 Debtors
Short term debtors are measured at transaction price, less any impairment.
2.4.2 Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
2.4.3 Creditors
Short term creditors are measured at the transaction price.
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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 on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
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.
2.6. Pensions
Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme.  Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
2.7.
Employee benefits
Short term employee benefits, including holiday pay and other similar non monetary benefits, are recognised as an expense in the period in which they are incurred.
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
Fixtures, Fittings & Equipment
£
Cost
As at 1 September 2023 2,098
As at 31 August 2024 2,098
Depreciation
As at 1 September 2023 2,041
Provided during the period 40
As at 31 August 2024 2,081
Net Book Value
As at 31 August 2024 17
As at 1 September 2023 57
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 9,875 8,496
Other debtors 2,596 3,662
12,471 12,158
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 864 301
Other creditors 3,136 3,075
Taxation and social security 13,554 19,018
17,554 22,394
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7. Provisions for Liabilities
Deferred Tax Total
£ £
As at 1 September 2023 11 11
Deferred taxation (8 ) (8 )
Balance at 31 August 2024 3 3
8. Share Capital
2024 2023
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 0.10 each 10 10
9. Related Party Transactions
The company is owned and directed by S Perrin, a director of the company.
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