PTP Accounts Production v23.1.5.20 03383428 Board of Directors 1.7.23 30.6.24 30.6.24 13.3.25 false true false false true false Auditors Opinion Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh033834282023-06-30033834282024-06-30033834282023-07-012024-06-30033834282022-06-30033834282022-07-012023-06-30033834282023-06-3003383428ns15:EnglandWales2023-07-012024-06-3003383428ns14:PoundSterling2023-07-012024-06-3003383428ns10:Director12023-07-012024-06-3003383428ns10:PrivateLimitedCompanyLtd2023-07-012024-06-3003383428ns10:SmallEntities2023-07-012024-06-3003383428ns10:Audited2023-07-012024-06-3003383428ns10:SmallCompaniesRegimeForDirectorsReport2023-07-012024-06-3003383428ns10:SmallCompaniesRegimeForAccounts2023-07-012024-06-3003383428ns10:FullAccounts2023-07-012024-06-3003383428ns10:OrdinaryShareClass12023-07-012024-06-3003383428ns10:Director22023-07-012024-06-3003383428ns10:Director32023-07-012024-06-3003383428ns10:Director42023-07-012024-06-3003383428ns10:Director62023-07-012024-06-3003383428ns10:RegisteredOffice2023-07-012024-06-3003383428ns5:CurrentFinancialInstruments2024-06-3003383428ns5:CurrentFinancialInstruments2023-06-3003383428ns5:ShareCapital2024-06-3003383428ns5:ShareCapital2023-06-3003383428ns5:RetainedEarningsAccumulatedLosses2024-06-3003383428ns5:RetainedEarningsAccumulatedLosses2023-06-3003383428ns5:PlantMachinery2023-07-012024-06-3003383428ns5:PlantMachinery2023-06-3003383428ns5:PlantMachinery2024-06-3003383428ns5:PlantMachinery2023-06-3003383428ns5:CostValuation2023-06-3003383428ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-06-3003383428ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-06-3003383428ns10:OrdinaryShareClass12024-06-3003383428ns10:Director442023-06-3003383428ns10:Director442022-06-3003383428ns10:Director442023-07-012024-06-3003383428ns10:Director442022-07-012023-06-3003383428ns10:Director442024-06-3003383428ns10:Director442023-06-30
REGISTERED NUMBER: 03383428 (England and Wales)















Financial Statements for the Year Ended 30 June 2024

for

Apira Limited

Apira Limited (Registered number: 03383428)






Contents of the Financial Statements
for the Year Ended 30 June 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Apira Limited

Company Information
for the Year Ended 30 June 2024







DIRECTORS: G Broome
A J Brown
D T Corbett
M T W Jones
Dr R G Woolfson





REGISTERED OFFICE: 2-6 Boundary Row
London
SE1 8HP





REGISTERED NUMBER: 03383428 (England and Wales)





AUDITORS: OPPENHEIMS Chartered Accountants
Statutory Auditors
Springfield
Cox Green Lane
Maidenhead
Berkshire
SL6 3EY

Apira Limited (Registered number: 03383428)

Balance Sheet
30 June 2024

30.6.24 30.6.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 15,661 13,196
Investments 5 130 130
15,791 13,326

CURRENT ASSETS
Debtors 6 1,778,131 1,239,972
Cash at bank 1,516,891 1,308,563
3,295,022 2,548,535
CREDITORS
Amounts falling due within one year 7 1,490,300 1,304,486
NET CURRENT ASSETS 1,804,722 1,244,049
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,820,513

1,257,375

CAPITAL AND RESERVES
Called up share capital 8 1,000 1,000
Retained earnings 1,819,513 1,256,375
SHAREHOLDERS' FUNDS 1,820,513 1,257,375

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 13 March 2025 and were signed on its behalf by:





G Broome - Director


Apira Limited (Registered number: 03383428)

Notes to the Financial Statements
for the Year Ended 30 June 2024

1. STATUTORY INFORMATION

Apira Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is recognised at the fair value of the consideration received or receivable for services rendered, net of discounts and Value Added Tax. Revenue is recognised when the service provision is completed on the basis of time and materials consumed, the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the Company and the costs incurred providing the service can be measured reliably

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on cost

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Research and development
Expenditure on research and development is written off in the year in which it is incurred.


Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Apira Limited (Registered number: 03383428)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 33 (2023 - 28 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 July 2023 23,388
Additions 7,674
At 30 June 2024 31,062
DEPRECIATION
At 1 July 2023 10,192
Charge for year 5,209
At 30 June 2024 15,401
NET BOOK VALUE
At 30 June 2024 15,661
At 30 June 2023 13,196

5. FIXED ASSET INVESTMENTS
Shares in
group
undertakings
£   
COST
At 1 July 2023
and 30 June 2024 130
NET BOOK VALUE
At 30 June 2024 130
At 30 June 2023 130

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade debtors 1,645,450 1,183,063
Other debtors 132,681 56,909
1,778,131 1,239,972

Apira Limited (Registered number: 03383428)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.24 30.6.23
£    £   
Trade creditors 525,558 259,143
Taxation and social security 538,580 431,927
Other creditors 426,162 613,416
1,490,300 1,304,486

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.6.24 30.6.23
value: £    £   
1,000 Ordinary 1.00 1,000 1,000

9. DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

N S Oppenheim (Senior Statutory Auditor)
for and on behalf of OPPENHEIMS Chartered Accountants

10. OTHER FINANCIAL COMMITMENTS

The company has a short term licence to occupy office space at a monthly cost of £9,420 plus service fees. The current licence expires on 30th November 2025

11. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 June 2024 and 30 June 2023:

30.6.24 30.6.23
£    £   
M T W Jones
Balance outstanding at start of year 6,051 5,132
Amounts advanced - 919
Amounts repaid (6,051 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - 6,051