Acorah Software Products - Accounts Production 16.2.800 false true 30 June 2023 1 July 2022 false 1 July 2023 30 June 2024 30 June 2024 09078759 Mr Jin-Hee LEE Mrs KyungHwa KIM iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 09078759 2023-06-30 09078759 2024-06-30 09078759 2023-07-01 2024-06-30 09078759 frs-core:CurrentFinancialInstruments 2024-06-30 09078759 frs-core:Non-currentFinancialInstruments 2024-06-30 09078759 frs-core:ComputerEquipment 2024-06-30 09078759 frs-core:ComputerEquipment 2023-07-01 2024-06-30 09078759 frs-core:ComputerEquipment 2023-06-30 09078759 frs-core:ShareCapital 2024-06-30 09078759 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 09078759 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 09078759 frs-bus:FilletedAccounts 2023-07-01 2024-06-30 09078759 frs-bus:SmallEntities 2023-07-01 2024-06-30 09078759 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 09078759 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 09078759 frs-bus:Director1 2023-07-01 2024-06-30 09078759 frs-bus:Director2 2023-07-01 2024-06-30 09078759 frs-countries:EnglandWales 2023-07-01 2024-06-30 09078759 2022-06-30 09078759 2023-06-30 09078759 2022-07-01 2023-06-30 09078759 frs-core:CurrentFinancialInstruments 2023-06-30 09078759 frs-core:Non-currentFinancialInstruments 2023-06-30 09078759 frs-core:ShareCapital 2023-06-30 09078759 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 09078759
APRO FOOTWEAR LTD
Unaudited Financial Statements
For The Year Ended 30 June 2024
MK Tax & Accountancy Ltd P/A Kamal Hossain & Co
Chartered Certified Accountants
Suite 2-3, Fitzroy House
Lynwood Drive
Worcester Park
Surrey
KT4 7AT
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 09078759
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 2,830 3,538
2,830 3,538
CURRENT ASSETS
Debtors 5 406,979 337,381
Cash at bank and in hand 162,395 202,448
569,374 539,829
Creditors: Amounts Falling Due Within One Year 6 (163,601 ) (133,244 )
NET CURRENT ASSETS (LIABILITIES) 405,773 406,585
TOTAL ASSETS LESS CURRENT LIABILITIES 408,603 410,123
Creditors: Amounts Falling Due After More Than One Year 7 (62,500 ) (112,500 )
NET ASSETS 346,103 297,623
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 346,003 297,523
SHAREHOLDERS' FUNDS 346,103 297,623
Page 1
Page 2
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Jin-Hee LEE
Director
08/10/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
APRO FOOTWEAR LTD is a private company, limited by shares, incorporated in England & Wales, registered number 09078759 . The registered office is Suite 24 - Fitzroy House, Lynwood Drive, Worcester Park, Surrey, KT4 7AT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents the amounts from selling the footwear in specialised stores.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 20% Reducing balance
2.4. Foreign Currencies
Monetary 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 HMRC's approved montly average exchange rate. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Corporation tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

3. Average Number of Employees
Average number of employees, including directors, during the year was:
2024 2023
Sales, marketing and distribution 3 3
3 3
4. Tangible Assets
Computer Equipment
£
Cost
As at 1 July 2023 13,245
As at 30 June 2024 13,245
Depreciation
As at 1 July 2023 9,707
Provided during the period 708
As at 30 June 2024 10,415
...CONTINUED
Page 3
Page 4
Net Book Value
As at 30 June 2024 2,830
As at 1 July 2023 3,538
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 406,320 336,936
VAT 659 445
406,979 337,381
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 131,045 98,670
Bank loans and overdrafts - 150
Corporation tax 29,538 28,409
Directors' loan accounts 3,018 6,015
163,601 133,244
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 62,500 112,500
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4