Apron Consulting Ltd 10002923 false 2024-03-01 2025-02-28 2025-02-28 The principal activity of the company is that of servicing refrigeration units Digita Accounts Production Advanced 6.30.9574.0 true 10002923 2024-03-01 2025-02-28 10002923 2025-02-28 10002923 core:RetainedEarningsAccumulatedLosses 2025-02-28 10002923 core:ShareCapital 2025-02-28 10002923 core:CurrentFinancialInstruments 2025-02-28 10002923 core:CurrentFinancialInstruments core:WithinOneYear 2025-02-28 10002923 core:OfficeEquipment 2025-02-28 10002923 core:PlantMachinery 2025-02-28 10002923 bus:SmallEntities 2024-03-01 2025-02-28 10002923 bus:AuditExemptWithAccountantsReport 2024-03-01 2025-02-28 10002923 bus:FilletedAccounts 2024-03-01 2025-02-28 10002923 bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 10002923 bus:RegisteredOffice 2024-03-01 2025-02-28 10002923 bus:Director1 2024-03-01 2025-02-28 10002923 bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 10002923 core:OfficeEquipment 2024-03-01 2025-02-28 10002923 core:PlantMachinery 2024-03-01 2025-02-28 10002923 countries:EnglandWales 2024-03-01 2025-02-28 10002923 2024-02-29 10002923 core:OfficeEquipment 2024-02-29 10002923 core:PlantMachinery 2024-02-29 10002923 2023-03-01 2024-02-29 10002923 2024-02-29 10002923 core:RetainedEarningsAccumulatedLosses 2024-02-29 10002923 core:ShareCapital 2024-02-29 10002923 core:CurrentFinancialInstruments 2024-02-29 10002923 core:CurrentFinancialInstruments core:WithinOneYear 2024-02-29 10002923 core:OfficeEquipment 2024-02-29 10002923 core:PlantMachinery 2024-02-29 iso4217:GBP xbrli:pure

Registration number: 10002923

Apron Consulting Ltd
 

Annual Report and Unaudited Financial Statements- Companies house filing

for the Year Ended 28 February 2025

 

Apron Consulting Ltd

Contents

Statement of Financial Position

1

Notes to the Unaudited Financial Statements

2 to 4

 

Apron Consulting Ltd

(Registration number: 10002923)
Statement of Financial Position as at 28 February 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

4

238

200

Current assets

 

Debtors

5

1,080

1,520

Cash at bank and in hand

 

10,096

5,401

 

11,176

6,921

Creditors: Amounts falling due within one year

6

(8,438)

(6,414)

Net current assets

 

2,738

507

Net assets

 

2,976

707

Capital and reserves

 

Called up share capital

1

1

Profit and loss account

2,975

706

Shareholders' funds

 

2,976

707

For the financial year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 22 April 2025
 

.........................................
Mr S Clayden
Director

 

Apron Consulting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is: 80 Beta Road, Farnborough, Hants, GU14 8PQ. United Kingdom.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of returns, rebates and discounts.

The company recognises revenue when the amount of revenue can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

 

Apron Consulting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office equipment

25% reducing balance and 33% straight line

Plant and machinery

25% reducing balance

Trade debtors

Short term debtors are measured at transaction price, less any impairment.

Cash and cash equivalents

Cash is represented by cash in hand and bank deposits.

Trade creditors

Short term creditors are measured at the transaction price.

Employee benefits

Short-term employee benefits are recognised as an expense in the period which they are incurred.

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

 

Apron Consulting Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

4

Tangible assets

Plant and machinery
£

Office equipment
£

Total
£

Cost or valuation

At 1 March 2024

-

776

776

Additions

170

-

170

At 28 February 2025

170

776

946

Depreciation

At 1 March 2024

-

576

576

Charge for the year

43

89

132

At 28 February 2025

43

665

708

Carrying amount

At 28 February 2025

127

111

238

At 29 February 2024

-

200

200

5

Debtors

2025
£

2024
£

Trade debtors

1,080

1,520

1,080

1,520

6

Creditors

Creditors: amounts falling due within one year

2025
£

2024
£

Taxation and social security

2,400

855

Accruals and deferred income

166

-

Other creditors

5,872

5,559

8,438

6,414