Caseware UK (AP4) 2023.0.135 2023.0.135 2025-01-312025-01-312024-02-01falsePrincipal activity of the company during the period is to provide Management consultancy activities other than financeial management.11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 12422649 2024-02-01 2025-01-31 12422649 2023-02-01 2024-01-31 12422649 2025-01-31 12422649 2024-01-31 12422649 c:Director1 2024-02-01 2025-01-31 12422649 d:FurnitureFittings 2024-02-01 2025-01-31 12422649 d:FurnitureFittings 2025-01-31 12422649 d:FurnitureFittings 2024-01-31 12422649 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 12422649 d:OfficeEquipment 2024-02-01 2025-01-31 12422649 d:OfficeEquipment 2025-01-31 12422649 d:OfficeEquipment 2024-01-31 12422649 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 12422649 d:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 12422649 d:CurrentFinancialInstruments 2025-01-31 12422649 d:CurrentFinancialInstruments 2024-01-31 12422649 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 12422649 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 12422649 d:ShareCapital 2025-01-31 12422649 d:ShareCapital 2024-01-31 12422649 d:RetainedEarningsAccumulatedLosses 2025-01-31 12422649 d:RetainedEarningsAccumulatedLosses 2024-01-31 12422649 d:AcceleratedTaxDepreciationDeferredTax 2025-01-31 12422649 d:AcceleratedTaxDepreciationDeferredTax 2024-01-31 12422649 c:OrdinaryShareClass1 2024-02-01 2025-01-31 12422649 c:OrdinaryShareClass1 2025-01-31 12422649 c:OrdinaryShareClass1 2024-01-31 12422649 c:FRS102 2024-02-01 2025-01-31 12422649 c:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 12422649 c:FullAccounts 2024-02-01 2025-01-31 12422649 c:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 12422649 e:PoundSterling 2024-02-01 2025-01-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 12422649










APNA CONSULTING LIMITED








UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2025

 
APNA CONSULTING LIMITED
REGISTERED NUMBER: 12422649

BALANCE SHEET
AS AT 31 JANUARY 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
2,614
3,874

  
2,614
3,874

Current assets
  

Debtors: amounts falling due within one year
 5 
3,400
3,400

Cash at bank and in hand
  
219,266
220,100

  
222,666
223,500

Current liabilities
  

Creditors: amounts falling due within one year
 6 
(3,610)
(3,863)

Net current assets
  
 
 
219,056
 
 
219,637

Total assets less current liabilities
  
221,670
223,511

Provisions for liabilities
  

Deferred tax
 7 
(653)
(968)

  
 
 
(653)
 
 
(968)

Net assets
  
221,017
222,543


Capital and reserves
  

Called up share capital 
 8 
100
100

Profit and loss account
  
220,917
222,443

  
221,017
222,543


The director considers 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 director acknowledges his 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 IFRS 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 comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.
 
Page 1

 
APNA CONSULTING LIMITED
REGISTERED NUMBER: 12422649

BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2025


The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 



J S Gillar
Director
Date: 10 March 2025

The notes on pages 3 to 8 form part of these financial statements.

Page 2

 
APNA CONSULTING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

1.


General information

Apna Consulting Limited is a private company limited by share capital and incorporated in England and Wales. The company's registered office is Reading Bridge House, George Street, Reading, Berkshire, RG1 8LS.

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

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable for services during the year, excluding discounts, rebates, value added tax and other sales taxes.

 
2.3

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

Page 3

 
APNA CONSULTING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

2.Accounting policies (continued)

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.

Depreciation is provided on the following basis:

Fixtures and fittings
-
20%
reducing balance
Office equipment
-
33%
straight line method

 
2.6

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.

 
2.7

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.

Page 4

 
APNA CONSULTING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

2.Accounting policies (continued)

 
2.8

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.

 
2.9

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

 
2.10

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 1 (2024 - 1).

Page 5

 
APNA CONSULTING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

4.


Tangible fixed assets





Fixtures and fittings
Office equipment
Total

£
£
£



Cost or valuation


At 1 February 2024
3,313
9,217
12,530


Additions
355
-
355



At 31 January 2025

3,668
9,217
12,885



Depreciation


At 1 February 2024
1,100
7,556
8,656


Charge for the year on owned assets
514
1,101
1,615



At 31 January 2025

1,614
8,657
10,271



Net book value



At 31 January 2025
2,054
560
2,614



At 31 January 2024
2,213
1,661
3,874

Page 6

 
APNA CONSULTING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

5.


Debtors

2025
2024
£
£


Other debtors
3,400
3,400



6.


Creditors: amounts falling due within one year

2025
2024
£
£

Corporation tax
622
1,396

Other creditors
708
487

Accruals and deferred income
2,280
1,980

3,610
3,863



7.


Deferred taxation




2025


£






At beginning of year
(968)


Charged to profit or loss
315



At end of year
(653)

The provision for deferred taxation is made up as follows:

2025
2024
£
£


Accelerated capital allowances
(653)
(968)


8.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



100 (2024 - 100) Ordinary shares of £1.00 each
100
100


Page 7

 
APNA CONSULTING LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

9.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £nil (2024: £12,000).
No contributions were outstanding in the current or prior year.


10.


Related party transactions

At the balance sheet date an amount of £3,400 (2024: £3,400) was due from KGillar Therapy Limited, a company owned by the director's wife. A non-interest bearing loan with no set repayment date.


Page 8