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REGISTERED NUMBER: 08703671 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 SEPTEMBER 2024

FOR

ARPLATIA KMA LIMITED

ARPLATIA KMA LIMITED (REGISTERED NUMBER: 08703671)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


ARPLATIA KMA LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 SEPTEMBER 2024







DIRECTOR: D F Topf





REGISTERED OFFICE: 7 St John's Road
Harrow
Middlesex
HA1 2EY





REGISTERED NUMBER: 08703671 (England and Wales)





ACCOUNTANTS: Macalvins Limited
Chartered Accountants
7 St John's Road
Harrow
Middlesex
HA1 2EY

ARPLATIA KMA LIMITED (REGISTERED NUMBER: 08703671)

BALANCE SHEET
30 SEPTEMBER 2024

30.9.24 30.9.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 12,746 16,995

CURRENT ASSETS
Debtors 5 22,872 239,613
Cash at bank 42,632 23,095
65,504 262,708
CREDITORS
Amounts falling due within one year 6 124,682 340,276
NET CURRENT LIABILITIES (59,178 ) (77,568 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(46,432

)

(60,573

)

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (46,532 ) (60,673 )
SHAREHOLDERS' FUNDS (46,432 ) (60,573 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 director and authorised for issue on 24 March 2025 and were signed by:





D F Topf - Director


ARPLATIA KMA LIMITED (REGISTERED NUMBER: 08703671)

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

1. STATUTORY INFORMATION

Arplatia KMA 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Going Concern
The financial statements have been prepared on a going concern basis. The directors of the company has provided the company with an undertaking that it will continue to support the company financially for the foreseeable future and it will not seek repayment of the amount currently owing to them in the twelve months from the date of signing the financial statements.

Turnover
Turnover represents net invoiced sales of service, excluding value added tax.

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% reducing balance

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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 4 ) .

ARPLATIA KMA LIMITED (REGISTERED NUMBER: 08703671)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 October 2023
and 30 September 2024 108,640
DEPRECIATION
At 1 October 2023 91,645
Charge for year 4,249
At 30 September 2024 95,894
NET BOOK VALUE
At 30 September 2024 12,746
At 30 September 2023 16,995

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 22,308 13,013
Amounts owed by connected company - 226,481
VAT 564 119
22,872 239,613

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade creditors 335 -
Social security and other taxes 84 90
Other creditors 8,564 -
Director's current account 115,419 337,950
Accrued expenses 280 2,236
124,682 340,276

7. RELATED PARTY DISCLOSURES

During the year the company has taken consultancy services from Gisela Wilensky Frank, the shareholder of the company with significant control.

During the year the company provided loans to Arplatia KMA SL, a company registered in Spain. As at 30 September 2024 Arplatia KMA SL owed £NIL (2023: £226,481) to the company.

Included in other creditors is balance of £115,419 (2023:£337,950) owed to the director of the company. There is no term of repayment.