Caseware UK (AP4) 2023.0.135 2023.0.135 2024-01-312024-01-312023-02-01false22falsefalsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 13666946 2023-02-01 2024-01-31 13666946 2024-01-31 13666946 2021-10-07 2023-01-31 13666946 2023-01-31 13666946 c:Director2 2023-02-01 2024-01-31 13666946 d:CurrentFinancialInstruments 2024-01-31 13666946 d:CurrentFinancialInstruments 2023-01-31 13666946 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 13666946 d:CurrentFinancialInstruments d:WithinOneYear 2023-01-31 13666946 d:ShareCapital 2024-01-31 13666946 d:ShareCapital 2023-01-31 13666946 d:SharePremium 2024-01-31 13666946 d:SharePremium 2023-01-31 13666946 d:RetainedEarningsAccumulatedLosses 2024-01-31 13666946 d:RetainedEarningsAccumulatedLosses 2023-01-31 13666946 c:OrdinaryShareClass1 2023-02-01 2024-01-31 13666946 c:OrdinaryShareClass1 2024-01-31 13666946 c:OrdinaryShareClass1 2023-01-31 13666946 c:OrdinaryShareClass2 2023-02-01 2024-01-31 13666946 c:OrdinaryShareClass2 2024-01-31 13666946 c:OrdinaryShareClass2 2023-01-31 13666946 c:FRS102 2023-02-01 2024-01-31 13666946 c:AuditExempt-NoAccountantsReport 2023-02-01 2024-01-31 13666946 c:FullAccounts 2023-02-01 2024-01-31 13666946 c:PrivateLimitedCompanyLtd 2023-02-01 2024-01-31 13666946 2 2023-02-01 2024-01-31 13666946 6 2023-02-01 2024-01-31 13666946 e:PoundSterling 2023-02-01 2024-01-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: 13666946


APLIKO LIMITED
                                                                          







UNAUDITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2024

 
APLIKO LIMITED
REGISTERED NUMBER: 13666946

BALANCE SHEET
AS AT 31 JANUARY 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 4 
890,988
890,988

  
890,988
890,988

Current assets
  

Debtors: amounts falling due within one year
 5 
8,095,205
5,365,486

Cash at bank and in hand
 6 
3,352
580,337

  
8,098,557
5,945,823

Creditors: amounts falling due within one year
 7 
(46,623)
(11,545)

Net current assets
  
 
 
8,051,934
 
 
5,934,278

Total assets less current liabilities
  
8,942,922
6,825,266

  

Net assets
  
8,942,922
6,825,266


Capital and reserves
  

Called up share capital 
  
78
75

Share premium account
  
8,714,815
6,560,323

Profit and loss account
  
228,029
264,868

  
8,942,922
6,825,266


Page 1

 
APLIKO LIMITED
REGISTERED NUMBER: 13666946
    
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 financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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 statement of income and retained earnings 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 by: 




___________________________
James Gear
Director

Date: 31 October 2024

The notes on pages 3 to 6 form part of these financial statements.

Page 2

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

1.


General information

Apliko Limited is a private limited company limited by share capital incorporated in England and Wales, registration number 13666946. The company's registered office address is 3rd Floor, Norfolk House, 106 Saxon Gate West, Milton Keynes, Bucks, MK9 2DN.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

 
2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Page 3

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

2.Accounting policies (continued)

 
2.5

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.6

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.

 
2.7

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).


4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 February 2023
890,988



At 31 January 2024
890,988




Page 4

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

5.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
8,018,491
5,341,431

Other debtors
1,779
2,209

Prepayments and accrued income
74,935
21,846

8,095,205
5,365,486



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
3,352
580,337

3,352
580,337



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Trade creditors
40,763
6,409

Other taxation and social security
131
136

Other creditors
729
-

Accruals and deferred income
5,000
5,000

46,623
11,545


Page 5

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

8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



8,737 (2023 - 8,737) Ordinary shares of $0.01 each
65.91
65.91
1,617 (2023 - 1,192) Preferred Ordinary shares of $0.01 each
12.16
8.77

78.07

74.68


During the year, the company issued a further 425 preferred ordinary shares of $0.01 each. The consideration received for the preferred ordinary shares amounted to £2,154,519.

 
Page 6