Acorah Software Products - Accounts Production 16.3.350 false true 30 November 2023 1 December 2022 false 1 December 2023 30 November 2024 30 November 2024 07846889 Mrs Usha Kaushal Mr Guarav Singh iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07846889 2023-11-30 07846889 2024-11-30 07846889 2023-12-01 2024-11-30 07846889 frs-core:CurrentFinancialInstruments 2024-11-30 07846889 frs-core:FurnitureFittings 2024-11-30 07846889 frs-core:FurnitureFittings 2023-12-01 2024-11-30 07846889 frs-core:FurnitureFittings 2023-11-30 07846889 frs-core:MotorVehicles 2024-11-30 07846889 frs-core:MotorVehicles 2023-12-01 2024-11-30 07846889 frs-core:MotorVehicles 2023-11-30 07846889 frs-core:PlantMachinery 2024-11-30 07846889 frs-core:PlantMachinery 2023-12-01 2024-11-30 07846889 frs-core:PlantMachinery 2023-11-30 07846889 frs-core:ShareCapital 2024-11-30 07846889 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 07846889 frs-bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 07846889 frs-bus:FilletedAccounts 2023-12-01 2024-11-30 07846889 frs-bus:SmallEntities 2023-12-01 2024-11-30 07846889 frs-bus:AuditExempt-NoAccountantsReport 2023-12-01 2024-11-30 07846889 frs-bus:SmallCompaniesRegimeForAccounts 2023-12-01 2024-11-30 07846889 frs-bus:Director1 2023-12-01 2024-11-30 07846889 frs-bus:Director2 2023-12-01 2024-11-30 07846889 frs-core:CurrentFinancialInstruments 1 2024-11-30 07846889 frs-countries:EnglandWales 2023-12-01 2024-11-30 07846889 2022-11-30 07846889 2023-11-30 07846889 2022-12-01 2023-11-30 07846889 frs-core:CurrentFinancialInstruments 2023-11-30 07846889 frs-core:ShareCapital 2023-11-30 07846889 frs-core:RetainedEarningsAccumulatedLosses 2023-11-30 07846889 frs-core:CurrentFinancialInstruments 1 2023-11-30
Registered number: 07846889
Apex Double Glazing Limited
Unaudited Financial Statements
For The Year Ended 30 November 2024
Uppal Tax and Accounts
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07846889
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 3 43,500 11,600
43,500 11,600
CURRENT ASSETS
Stocks 4 13,370 20,615
Debtors 5 304,361 164,963
Cash at bank and in hand 114,331 243,998
432,062 429,576
Creditors: Amounts Falling Due Within One Year 6 (102,440 ) (212,982 )
NET CURRENT ASSETS (LIABILITIES) 329,622 216,594
TOTAL ASSETS LESS CURRENT LIABILITIES 373,122 228,194
PROVISIONS FOR LIABILITIES
Deferred Taxation (10,875 ) (2,205 )
NET ASSETS 362,247 225,989
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 362,147 225,889
SHAREHOLDERS' FUNDS 362,247 225,989
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For the year ending 30 November 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 Guarav Singh
Director
28/04/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. Accounting Policies
1.1. 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.
1.2. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
1.3. 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:
Plant & Machinery 3 Year straight line
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 15% Reducing balance
1.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.5. Taxation
Income 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 years 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.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 4 (2023: 5)
4 5
3. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 December 2023 2,523 24,533 8,100 35,156
Additions 52,000 - 217 52,217
As at 30 November 2024 54,523 24,533 8,317 87,373
Depreciation
As at 1 December 2023 841 18,712 4,003 23,556
Provided during the period 18,247 1,455 615 20,317
As at 30 November 2024 19,088 20,167 4,618 43,873
Net Book Value
As at 30 November 2024 35,435 4,366 3,699 43,500
As at 1 December 2023 1,682 5,821 4,097 11,600
4. Stocks
2024 2023
£ £
Stock 13,370 20,615
5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 9,500 12,520
Prepayments and accrued income 2,684 2,443
Other debtors 292,000 150,000
Other debtors - Trade 177 -
304,361 164,963
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 505 2,898
Corporation tax 35,649 53,026
VAT 14,621 19,326
Other creditors - 569
Accruals and deferred income 442 25,777
Directors' loan accounts 51,223 111,386
102,440 212,982
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7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
8. General Information
Apex Double Glazing Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07846889 . The registered office is 1057-59 High Road, Romford, RM6 4AU.

The financial statements are presented in Pound Sterling (£).
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