Registered number
09093478
Apricot Umbrella Limited
Filleted Accounts
30 June 2024
Apricot Umbrella Limited
Registered number: 09093478
Balance Sheet
as at 30 June 2024
Notes 2024 2023
£ £
Current assets
Debtors 3 94,019 174,702
Cash at bank and in hand 101,234 148,754
195,253 323,456
Creditors: amounts falling due within one year 4 (360,567) (453,460)
Net current liabilities (165,314) (130,004)
Net liabilities (165,314) (130,004)
Capital and reserves
Called up share capital 100 100
Profit and loss account (165,414) (130,104)
Shareholder's funds (165,314) (130,004)
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
D Harding
Director
Approved by the board on 17 March 2025
Apricot Umbrella Limited
Notes to the Accounts
for the year ended 30 June 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 0 0
3 Debtors 2024 2023
£ £
Trade debtors - 65,682
Other debtors 94,019 109,020
94,019 174,702
4 Creditors: amounts falling due within one year 2024 2023
£ £
Amounts owed to connected undertaking which has an interest in the company 260,003 110,481
Taxation and social security costs 100,466 342,881
Director's account 98 98
360,567 453,460
5 Related party transactions
The company acts on behalf of and is an agent of Adye Ltd, a company incorporated and based in Cyprus.

Apricot Umbrella Ltd incurred its own expenses during the year, however it has not received an income during the year. The company owes Adye Ltd a total amount of £260,003 (2023: £110,481) as at the year end. The transtractions were at arm's length and no interest is due on the outstanding amount.
6 Controlling party
The director controls the company.
7 Other information
Apricot Umbrella Limited is a private company limited by shares and incorporated in England. Its registered office is:
Office 17, Innovation House
Innovation Way, Discovery Park
Sandwich
Kent
CT13 9FF
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