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Company Registration No. 12171688 (England and Wales)
APSARA LIMITED Unaudited accounts for the year ended 31 August 2024
APSARA LIMITED Unaudited accounts Contents
Page
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APSARA LIMITED Company Information for the year ended 31 August 2024
Director
J C Ellis
Company Number
12171688 (England and Wales)
Registered Office
28 Southside Quarter 38 Burns Road London SW11 5GY
Accountants
Newnham & Son Ltd School Master's House 39 College Street Petersfield Hampshire GU31 4AG
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APSARA LIMITED Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
5,194 
668 
Current assets
Inventories
50,556 
43,987 
Debtors
11,996 
4,791 
Cash at bank and in hand
5 
8,566 
62,557 
57,344 
Creditors: amounts falling due within one year
(29,736)
(21,723)
Net current assets
32,821 
35,621 
Net assets
38,015 
36,289 
Capital and reserves
Called up share capital
50 
50 
Profit and loss account
37,965 
36,239 
Shareholders' funds
38,015 
36,289 
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 director acknowledges her 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 16 December 2024 and were signed on its behalf by
J C Ellis Director Company Registration No. 12171688
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APSARA LIMITED Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
APSARA LIMITED is a private company, limited by shares, registered in England and Wales, registration number 12171688. The registered office is 28 Southside Quarter, 38 Burns Road, London, SW11 5GY.
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
25% reducing balance
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 September 2023
1,188 
Additions
6,257 
At 31 August 2024
7,445 
Depreciation
At 1 September 2023
520 
Charge for the year
1,731 
At 31 August 2024
2,251 
Net book value
At 31 August 2024
5,194 
At 31 August 2023
668 
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APSARA LIMITED Notes to the Accounts for the year ended 31 August 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
- 
514 
Trade debtors
5,100 
(1,500)
Accrued income and prepayments
109 
- 
5,209 
(986)
Amounts falling due after more than one year
Other debtors
6,787 
5,777 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
286 
- 
Trade creditors
120 
804 
Taxes and social security
7,064 
11,482 
Loans from directors
22,266 
9,437 
29,736 
21,723 
7
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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