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Registered Number: 12581980
England and Wales

 

 

 


Filleted Accounts

for the year ended 30 April 2024

for

APNEA-TECH LIMITED

 
 
Notes
 
2024
£
  2023
£
Current assets      
Debtors 3 19,801    55,042 
Cash at bank and in hand 7,200    56,074 
27,001    111,116 
Creditors: amount falling due within one year 4 (15,147)   (131,815)
Net current assets 11,854    (20,699)
 
Total assets less current liabilities 11,854    (20,699)
Net assets 11,854    (20,699)
 

Capital and reserves
     
Called up share capital 5 1,000    100 
Share premium account 6 62,100   
Profit and loss account (51,246)   (20,799)
Shareholders' funds 11,854    (20,699)
 


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

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 15 January 2025 and were signed on its behalf by:


-------------------------------
Andrew Moss
Director
1
General Information
Apnea-Tech Limited is a private company, limited by shares, registered in England and Wales, registration number 12581980, registration address Penny Lane Business Centre, 374 Smithdown Road, Liverpool, Merseyside, L15 5AN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
2.

Average number of employees

Average number of employees during the year was 3 (2023 : 2).
3.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors   45,826 
Corporation Tax 19,801    9,216 
19,801    55,042 

4.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors   40,453 
PAYE & Social Security   1,122 
Wages & Salaries Control Account   6,473 
Directors' Current Accounts 8,035    77,269 
VAT 7,112    6,498 
15,147    131,815 

5.

Share Capital

Authorised
100,000 Ordinary shares of £0.01 each
Allotted, called up and fully paid
2024
£
  2023
£
100,000 Ordinary shares of £0.01 each 1,000    100 
1,000    100 

6.

Share premium account

2024
£
  2023
£
Equity Share Premium - New Issue 62,100   
62,100   

2