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COMPANY REGISTRATION NUMBER: 14111109
Apphia Holdings Ltd
Filleted Unaudited Financial Statements
31 March 2025
Apphia Holdings Ltd
Statement of Financial Position
31 March 2025
2025
2024
Note
£
£
Current assets
Debtors
5
2,674
99,900
Investments
6
200
200
Cash at bank and in hand
330,105
89,216
---------
---------
332,979
189,316
Creditors: amounts falling due within one year
7
435
372
---------
---------
Net current assets
332,544
188,944
---------
---------
Total assets less current liabilities
332,544
188,944
---------
---------
Net assets
332,544
188,944
---------
---------
Capital and reserves
Called up share capital
100
100
Profit and loss account
332,444
188,844
---------
---------
Shareholder funds
332,544
188,944
---------
---------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 March 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 member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 10 April 2025 , and are signed on behalf of the board by:
Mrs J A Miller
Director
Company registration number: 14111109
Apphia Holdings Ltd
Notes to the Financial Statements
Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 24, Pondworld Retail Park, Lynn Road, Wisbech, Cambs, PE14 7DA.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Consolidation
The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
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.
4. Employee numbers
The average number of persons employed by the company during the year amounted to Nil (2024: 1 ).
5. Debtors
2025
2024
£
£
Amounts owed by group undertakings and undertakings in which the company has a participating interest
2,674
99,900
-------
--------
6. Investments
2025
2024
£
£
Investments in group undertakings
200
200
----
----
7. Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
63
Other creditors
372
372
----
----
435
372
----
----
8. Related party transactions
Included in debtors is a loan of £2,674 (2024 £99,900) due from the wholly owned subsidiary company, Apphia Property One Ltd, a company incorporated in Wales. The loan is interest-free and repayable on demand. During the period dividend income totalling £185,000 (2024 - £65,000) was received from the wholly owned subsidiary company, Apphia Consulting Ltd, a company incorporated in Wales.