Caseware UK (AP4) 2023.0.135 2023.0.135 2024-04-302024-04-30false2023-05-01falsefalseNo description of principal activity61trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 09325217 2023-05-01 2024-04-30 09325217 2022-05-01 2023-04-30 09325217 2024-04-30 09325217 2023-04-30 09325217 c:Director1 2023-05-01 2024-04-30 09325217 d:CurrentFinancialInstruments 2024-04-30 09325217 d:CurrentFinancialInstruments 2023-04-30 09325217 d:CurrentFinancialInstruments d:WithinOneYear 2024-04-30 09325217 d:CurrentFinancialInstruments d:WithinOneYear 2023-04-30 09325217 d:ShareCapital 2024-04-30 09325217 d:ShareCapital 2023-04-30 09325217 d:SharePremium 2024-04-30 09325217 d:SharePremium 2023-04-30 09325217 d:RetainedEarningsAccumulatedLosses 2024-04-30 09325217 d:RetainedEarningsAccumulatedLosses 2023-04-30 09325217 c:FRS102 2023-05-01 2024-04-30 09325217 c:AuditExempt-NoAccountantsReport 2023-05-01 2024-04-30 09325217 c:FullAccounts 2023-05-01 2024-04-30 09325217 c:PrivateLimitedCompanyLtd 2023-05-01 2024-04-30 09325217 4 2023-05-01 2024-04-30 09325217 6 2023-05-01 2024-04-30 09325217 e:PoundSterling 2023-05-01 2024-04-30 iso4217:GBP xbrli:pure
Company registration number: 09325217







UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 APRIL 2024


APPA TECHNICAL HOLDINGS LIMITED






































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APPA TECHNICAL HOLDINGS LIMITED
 



CONTENTS



Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5


 


APPA TECHNICAL HOLDINGS LIMITED
REGISTERED NUMBER:09325217



STATEMENT OF FINANCIAL POSITION
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 5 
2,613,000
2,613,000

  
2,613,000
2,613,000

Current assets
  

Debtors: amounts falling due within one year
 6 
1,740,444
1,830,752

Cash at bank and in hand
  
8,239
1,215

  
1,748,683
1,831,967

Creditors: amounts falling due within one year
 7 
(1,977,335)
(1,636,840)

Net current (liabilities)/assets
  
 
 
(228,652)
 
 
195,127

Total assets less current liabilities
  
2,384,348
2,808,127

  

Net assets
  
2,384,348
2,808,127

Page 1

 


APPA TECHNICAL HOLDINGS LIMITED
REGISTERED NUMBER:09325217


    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 APRIL 2024

2024
2023
£
£

Capital and reserves
  

Called up share capital 
  
1,512
1,512

Share premium account
  
1,458,488
1,458,488

Profit and loss account
  
924,348
1,348,127

  
2,384,348
2,808,127


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: 




Mr A S Packer
Director

Date: 31 January 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 


APPA TECHNICAL HOLDINGS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

APPA Technical Holdings Limited is a private company limited by shares, registered in England and Wales. The address of its registered office is disclosed on the company information page.

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

Exceptional items

Exceptional items are transactions that fall within the ordinary activities of the Company but are presented separately due to their size or incidence.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

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.

 
2.5

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.

 
2.6

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.

 
2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 6 (2023 - 1).

Page 3

 


APPA TECHNICAL HOLDINGS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


Exceptional items

2024
2023
£
£


Intercompany loan write off
709,427
-

709,427
-

During the year intercompany loans were written off as a result of group restructuring. 


5.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 May 2023
2,613,000



At 30 April 2024
2,613,000





6.


Debtors

2024
2023
£
£


Amounts owed by group undertakings
1,740,444
1,830,267

Other debtors
-
485

1,740,444
1,830,752



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
1,433,461
1,351,872

Other Creditors
542,574
283,668

Accruals and deferred income
1,300
1,300

1,977,335
1,636,840


Page 4

 


APPA TECHNICAL HOLDINGS LIMITED
 


 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

8.


Transactions with directors

At the year end included within creditors due within one year was an amount due to the director totalling to £4,291
(2023 - £71,168). The repayments in the year amounted to £66,877. The loan is undated and interest free. 

 
Page 5