Acorah Software Products - Accounts Production 16.2.800 false true true 31 July 2023 1 August 2022 false 1 August 2023 31 July 2024 31 July 2024 12727863 Mrs Janet Armstrong Mr Matthew Armstrong iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 12727863 2023-07-31 12727863 2024-07-31 12727863 2023-08-01 2024-07-31 12727863 frs-core:CurrentFinancialInstruments 2024-07-31 12727863 frs-core:Non-currentFinancialInstruments 2024-07-31 12727863 frs-core:ComputerEquipment 2024-07-31 12727863 frs-core:ComputerEquipment 2023-08-01 2024-07-31 12727863 frs-core:ComputerEquipment 2023-07-31 12727863 frs-core:InvestmentPropertyIncludedWithinPPE 2024-07-31 12727863 frs-core:InvestmentPropertyIncludedWithinPPE 2023-08-01 2024-07-31 12727863 frs-core:InvestmentPropertyIncludedWithinPPE 2023-07-31 12727863 frs-core:MotorVehicles 2024-07-31 12727863 frs-core:MotorVehicles 2023-08-01 2024-07-31 12727863 frs-core:MotorVehicles 2023-07-31 12727863 frs-core:ShareCapital 2024-07-31 12727863 frs-core:RetainedEarningsAccumulatedLosses 2024-07-31 12727863 frs-bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 12727863 frs-bus:FilletedAccounts 2023-08-01 2024-07-31 12727863 frs-bus:SmallEntities 2023-08-01 2024-07-31 12727863 frs-bus:AuditExemptWithAccountantsReport 2023-08-01 2024-07-31 12727863 frs-bus:SmallCompaniesRegimeForAccounts 2023-08-01 2024-07-31 12727863 frs-bus:OrdinaryShareClass1 2023-08-01 2024-07-31 12727863 frs-bus:OrdinaryShareClass1 2024-07-31 12727863 frs-bus:OrdinaryShareClass2 2023-08-01 2024-07-31 12727863 frs-bus:OrdinaryShareClass2 2024-07-31 12727863 frs-core:CostValuation 2023-07-31 12727863 frs-core:CostValuation 2024-07-31 12727863 frs-core:ProvisionsForImpairmentInvestments 2023-07-31 12727863 frs-core:ProvisionsForImpairmentInvestments 2024-07-31 12727863 frs-bus:Director1 2023-08-01 2024-07-31 12727863 frs-bus:Director2 2023-08-01 2024-07-31 12727863 frs-countries:EnglandWales 2023-08-01 2024-07-31 12727863 2022-07-31 12727863 2023-07-31 12727863 2022-08-01 2023-07-31 12727863 frs-core:CurrentFinancialInstruments 2023-07-31 12727863 frs-core:Non-currentFinancialInstruments 2023-07-31 12727863 frs-core:ShareCapital 2023-07-31 12727863 frs-core:RetainedEarningsAccumulatedLosses 2023-07-31 12727863 frs-bus:OrdinaryShareClass1 2022-08-01 2023-07-31 12727863 frs-bus:OrdinaryShareClass2 2022-08-01 2023-07-31
Registered number: 12727863
Ape Manchester Limited
Unaudited Financial Statements
For The Year Ended 31 July 2024
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Contents
Page
Accountant's Report 1
Balance Sheet 2—3
Notes to the Financial Statements 4—6
Page 1
Accountant's Report
Report to the directors on the preparation of the unaudited statutory accounts of Ape Manchester Limited for the year ended 31 July 2024
To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Ape Manchester Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Ape Manchester Limited , as a body, in accordance with the terms of our engagement letter dated 13 September 2024. Our work has been undertaken solely to prepare for your approval the accounts of Ape Manchester Limited and state those matters that we have agreed to state to the directors of Ape Manchester Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Ape Manchester Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Ape Manchester Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Ape Manchester Limited . You consider that Ape Manchester Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Ape Manchester Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Signed
16th April 2025
Ascendis Group
Chartered Certified Accountants, Taxation and Business Advisors
Unit 3, Building 2, The Colony Wilmslow
Altrincham Road
Wilmslow
Cheshire
SK9 4LY
Page 1
Page 2
Balance Sheet
Registered number: 12727863
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 31,146 197,204
Investments 5 100 100
31,246 197,304
CURRENT ASSETS
Debtors 6 418,576 491,389
Cash at bank and in hand 159,652 4,843
578,228 496,232
Creditors: Amounts Falling Due Within One Year 7 (34,420 ) (49,225 )
NET CURRENT ASSETS (LIABILITIES) 543,808 447,007
TOTAL ASSETS LESS CURRENT LIABILITIES 575,054 644,311
Creditors: Amounts Falling Due After More Than One Year 8 (903,376 ) (931,352 )
NET LIABILITIES (328,322 ) (287,041 )
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Profit and Loss Account (329,322 ) (288,041 )
SHAREHOLDERS' FUNDS (328,322) (287,041)
Page 2
Page 3
For the year ending 31 July 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 Matthew Armstrong
Director
16th April 2025
The notes on pages 4 to 6 form part of these financial statements.
Page 3
Page 4
Notes to the Financial Statements
1. General Information
Ape Manchester Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12727863 . The registered office is Unit 3, Building 2, The Colony Wilmslow, Altrincham Road, Wilmslow, Cheshire, SK9 4LY.
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. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
The company's accounts have been prepared on a going concern basis on the basis of the continued support from the directors and shareholders.
2.3. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. 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:
Motor Vehicles 25% Reducing Balance
Computer Equipment 25% Straight Line
2.5. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 4)
3 4
4. Tangible Assets
Investment Properties Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 August 2023 177,193 30,748 227 208,168
Additions - 16,000 644 16,644
Disposals (177,193 ) - - (177,193 )
As at 31 July 2024 - 46,748 871 47,619
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 August 2023 - 10,851 113 10,964
Provided during the period - 5,422 87 5,509
As at 31 July 2024 - 16,273 200 16,473
Net Book Value
As at 31 July 2024 - 30,475 671 31,146
As at 1 August 2023 177,193 19,897 114 197,204
5. Investments
Subsidiaries
£
Cost
As at 1 August 2023 100
As at 31 July 2024 100
Provision
As at 1 August 2023 -
As at 31 July 2024 -
Net Book Value
As at 31 July 2024 100
As at 1 August 2023 100
Investments in subsidiaries have been recognised at cost and tested for impairment.
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 1,083 15,585
Other debtors - 1,510
1,083 17,095
Due after more than one year
Amounts owed by group undertakings 417,493 474,294
418,576 491,389
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other loans 31,286 43,986
Other creditors 2,883 5,239
Taxation and social security 251 -
34,420 49,225
Page 5
Page 6
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other loans 106,532 145,462
Other creditors 796,844 785,890
903,376 931,352
9. Share Capital
2024 2023
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1 each 100 100
900 Ordinary A shares of £ 1 each 900 900
1,000 1,000
Page 6