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Company Registration No. 10149594 (England and Wales)
Aperto-One Ltd Unaudited accounts for the year ended 30 April 2024
Aperto-One Ltd Unaudited accounts Contents
Page
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Aperto-One Ltd Company Information for the year ended 30 April 2024
Director
S Moorhead
Company Number
10149594 (England and Wales)
Registered Office
75 Eswyn Road London SW17 8TR England
Accountants
O'Meara Fitzmaurice & Co Brimstage Hall Brimstage Road Wirral CH63 6JA
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Aperto-One Ltd Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
33,241 
30,555 
Current assets
Cash at bank and in hand
850,831 
1,905,854 
Creditors: amounts falling due within one year
(574,604)
(1,614,341)
Net current assets
276,227 
291,513 
Net assets
309,468 
322,068 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
309,467 
322,067 
Shareholders' funds
309,468 
322,068 
For the year ending 30 April 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 January 2025 and were signed on its behalf by
S Moorhead Director Company Registration No. 10149594
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Aperto-One Ltd Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
Aperto-One Ltd is a private company, limited by shares, registered in England and Wales, registration number 10149594. The registered office is 75 Eswyn Road, London, SW17 8TR, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% on reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 May 2023
500,000 
At 30 April 2024
500,000 
Amortisation
At 1 May 2023
500,000 
At 30 April 2024
500,000 
Net book value
At 30 April 2024
- 
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Aperto-One Ltd Notes to the Accounts for the year ended 30 April 2024
5
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2023
20,603 
16,250 
36,853 
Additions
2,686 
- 
2,686 
At 30 April 2024
23,289 
16,250 
39,539 
Depreciation
At 1 May 2023
6,298 
- 
6,298 
At 30 April 2024
6,298 
- 
6,298 
Net book value
At 30 April 2024
16,991 
16,250 
33,241 
At 30 April 2023
14,305 
16,250 
30,555 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Other creditors
574,604 
1,614,341 
7
Average number of employees
During the year the average number of employees was 0 (2023: 0).
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