IRIS Accounts Production v24.3.0.553 11092262 director 1.1.23 31.12.23 31.12.23 false true false false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh110922622022-12-31110922622023-12-31110922622023-01-012023-12-31110922622021-12-31110922622022-01-012022-12-31110922622022-12-3111092262ns15:EnglandWales2023-01-012023-12-3111092262ns14:PoundSterling2023-01-012023-12-3111092262ns10:Director12023-01-012023-12-3111092262ns10:PrivateLimitedCompanyLtd2023-01-012023-12-3111092262ns10:SmallEntities2023-01-012023-12-3111092262ns10:AuditExempt-NoAccountantsReport2023-01-012023-12-3111092262ns10:SmallCompaniesRegimeForDirectorsReport2023-01-012023-12-3111092262ns10:SmallCompaniesRegimeForAccounts2023-01-012023-12-3111092262ns10:FullAccounts2023-01-012023-12-311109226212023-01-012023-12-3111092262ns10:Director22023-01-012023-12-3111092262ns10:RegisteredOffice2023-01-012023-12-3111092262ns5:CurrentFinancialInstruments2023-12-3111092262ns5:CurrentFinancialInstruments2022-12-3111092262ns5:ShareCapital2023-12-3111092262ns5:ShareCapital2022-12-3111092262ns5:RetainedEarningsAccumulatedLosses2023-12-3111092262ns5:RetainedEarningsAccumulatedLosses2022-12-3111092262ns5:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3111092262ns5:ComputerSoftware2022-12-3111092262ns5:ComputerSoftware2023-01-012023-12-3111092262ns5:ComputerSoftware2023-12-3111092262ns5:ComputerSoftware2022-12-3111092262ns5:FurnitureFittings2022-12-3111092262ns5:FurnitureFittings2023-01-012023-12-3111092262ns5:FurnitureFittings2023-12-3111092262ns5:FurnitureFittings2022-12-3111092262ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-12-3111092262ns5:CurrentFinancialInstrumentsns5:WithinOneYear2022-12-3111092262ns5:CurrentFinancialInstruments2023-01-012023-12-3111092262ns5:WithinOneYear2023-12-3111092262ns5:WithinOneYear2022-12-3111092262ns5:DeferredTaxation2022-12-3111092262ns5:DeferredTaxation2023-01-012023-12-3111092262ns5:DeferredTaxation2023-12-31
REGISTERED NUMBER: 11092262 (England and Wales)










Unaudited Financial Statements

for the Year Ended 31 December 2023

for

Apostille and Legalisation Services Ltd

Apostille and Legalisation Services Ltd (Registered number: 11092262)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Apostille and Legalisation Services Ltd

Company Information
for the Year Ended 31 December 2023







DIRECTOR: T S Crocker





REGISTERED OFFICE: Airport House Suite 43-45
Purley Way
Croydon
Surrey
CR0 0XZ





REGISTERED NUMBER: 11092262 (England and Wales)





ACCOUNTANTS: Ledger Sparks Limited
Airport House
Suite 43-45
Purley Way
Croydon
CR0 0XZ

Apostille and Legalisation Services Ltd (Registered number: 11092262)

Balance Sheet
31 December 2023

2023 2022
Notes £    £   
FIXED ASSETS
Intangible assets 4 2,161 5,127
Tangible assets 5 947 2,002
3,108 7,129

CURRENT ASSETS
Debtors 6 42,257 32,859
Cash at bank and in hand 96,233 87,311
138,490 120,170
CREDITORS
Amounts falling due within one year 7 (78,431 ) (73,826 )
NET CURRENT ASSETS 60,059 46,344
TOTAL ASSETS LESS CURRENT
LIABILITIES

63,167

53,473

PROVISIONS FOR LIABILITIES 9 (591 ) (1,355 )
NET ASSETS 62,576 52,118

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 10 62,476 52,018
62,576 52,118

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Apostille and Legalisation Services Ltd (Registered number: 11092262)

Balance Sheet - continued
31 December 2023


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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 November 2024 and were signed by:





T S Crocker - Director


Apostille and Legalisation Services Ltd (Registered number: 11092262)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Apostille and Legalisation Services Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


The principal activity of the company continued to be that of Patent and copyright agents.

2. ACCOUNTING POLICIES

ACCOUNTING CONVENTION
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

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.

INTANGIBLE ASSETS
Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation 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:

Software 20% straight line method

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:

Fixtures and fittings 25% straight line method

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.

FINANCIAL INSTRUMENTS
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.


Apostille and Legalisation Services Ltd (Registered number: 11092262)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

2. ACCOUNTING POLICIES - continued
TAXATION
The tax expense represents the sum of the tax currently payable and deferred tax.

CURRENT TAX
The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

DEFERRED TAX
Deferred tax is recognised in respect of all material timing differences that have originated but not reversed at the balance sheet date.

LEASES
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed

GOING CONCERN
At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

PROVISIONS FOR LIABILITIES
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the Statement of Income and Retained earnings in the year that the Company becomes aware of the obligation, and are measured at the best estimate at the Balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the Balance sheet.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

Apostille and Legalisation Services Ltd (Registered number: 11092262)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. INTANGIBLE FIXED ASSETS
Computer
software
£   
COST
At 1 January 2023
and 31 December 2023 37,583
AMORTISATION
At 1 January 2023 32,456
Amortisation for year 2,966
At 31 December 2023 35,422
NET BOOK VALUE
At 31 December 2023 2,161
At 31 December 2022 5,127

5. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 January 2023
and 31 December 2023 4,218
DEPRECIATION
At 1 January 2023 2,216
Charge for year 1,055
At 31 December 2023 3,271
NET BOOK VALUE
At 31 December 2023 947
At 31 December 2022 2,002

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 23,701 29,266
Other debtors 18,556 3,593
42,257 32,859

The director considers the carrying value of trade and other receivables approximate to their fair values.

Apostille and Legalisation Services Ltd (Registered number: 11092262)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 4,316 3,684
Taxation and social security 8,108 7,571
Other creditors 66,007 62,571
78,431 73,826

The director considers the carrying amounts of current liabilities approximate to their fair values.

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year - 3,500

9. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 591 1,355

Deferred
tax
£   
Balance at 1 January 2023 1,355
Provided during year (764 )
Balance at 31 December 2023 591

10. RESERVES

PROFIT AND LOSS RESERVES
The Profit and loss account comprises all current and prior period retained profit and losses after deducting any distributions made to the company's shareholders. This is a distributable reserve.

11. RELATED PARTY DISCLOSURES

At the balance sheet date, included in other debtors are amounts due from the director of £18,091 (2022 - £733). This loan is repaid shortly after the year end.

At the balance sheet date, included in other creditors is the amount due to IWC Estate Planning Management Ltd of £63,846 (2022 - £60,026), a company in which T S Crocker is director and shareholder.