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Registration number: 09048139

Apaas Application Packaging Services Limited

Unaudited Financial Statements

for the Year Ended 31 May 2024

 

Apaas Application Packaging Services Limited

Contents

Balance Sheet

1 to 2

Notes to the Unaudited Financial Statements

3 to 5

 

Apaas Application Packaging Services Limited

(Registration number: 09048139)
Balance Sheet as at 31 May 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

6,559

1,326

Current assets

 

Debtors

5

25,678

108,682

Cash at bank and in hand

 

140,800

133,406

 

166,478

242,088

Creditors: Amounts falling due within one year

6

(70,794)

(66,372)

Net current assets

 

95,684

175,716

Total assets less current liabilities

 

102,243

177,042

Provisions for liabilities

(1,640)

(252)

Net assets

 

100,603

176,790

Capital and reserves

 

Called up share capital

20

20

Retained earnings

100,583

176,770

Shareholders' funds

 

100,603

176,790

 

Apaas Application Packaging Services Limited

(Registration number: 09048139)
Balance Sheet as at 31 May 2024

For the financial year ending 31 May 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 30 January 2025 and signed on its behalf by:
 

.........................................
Mr A Stratford
Director

 

Apaas Application Packaging Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
7-9 Macon Court
Crewe
Cheshire
CW1 6EA

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

These financial statements are prepared in Sterling, which is the functional currency of the company. All monetary amounts are rounded to the nearest £.

Revenue recognition

Turnover includes the value of all goods and services provided during the period, carried out in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

 

Apaas Application Packaging Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2024

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Fixtures and fittings

20% on reducing balance

Computer equipment

33% on cost

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2023 - 5).

 

Apaas Application Packaging Services Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2024

4

Tangible assets

Fixtures, fittings and equipment
 £

Total
£

Cost or valuation

At 1 June 2023

21,461

21,461

Additions

8,247

8,247

Disposals

(3,400)

(3,400)

At 31 May 2024

26,308

26,308

Depreciation

At 1 June 2023

20,135

20,135

Charge for the year

3,013

3,013

Eliminated on disposal

(3,399)

(3,399)

At 31 May 2024

19,749

19,749

Carrying amount

At 31 May 2024

6,559

6,559

At 31 May 2023

1,326

1,326

5

Debtors

Current

Note

2024
£

2023
£

Trade debtors

 

21,968

80,188

Amounts owed by related parties

-

26,860

Prepayments

 

3,710

1,634

   

25,678

108,682

6

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Taxation and social security

12,505

40,843

Accruals and deferred income

1,226

1,218

Other creditors

57,063

24,311

70,794

66,372