SIRIUS APPS LTD
Report and Accounts
31 July 2024
Registered number
11827971
SIRIUS APPS LTD
Registered number: 11827971
Balance Sheet
as at 31 July 2024
Notes 2024 2023
£ £
Current assets
Debtors 3 182,558 99,287
Creditors: amounts falling due within one year 4 (181,572) (91,614)
Net current assets 986 7,673
Net assets 986 7,673
Capital and reserves
Called up share capital 1 1
Profit and loss account 985 7,672
Shareholder's funds 986 7,673
6
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
E Harford
Director
Approved by the board on 19 April 2025
SIRIUS APPS LTD
Notes to the Accounts
for the year ended 31 July 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 5 5
3 Debtors 2024 2023
£ £
Trade debtors 178,965 99,287
Other debtors 3,593 -
182,558 99,287
4 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 7,025 26,795
Directors loan - 500
Trade creditors 2,427 24,954
Corporation tax 59 1,911
Other taxes and social security costs 172,061 37,454
181,572 91,614
5 Other information
SIRIUS APPS LTD is a private company limited by shares and incorporated in England. Its registered office is:
Wright House
67 High Street
Tarporley
Cheshire
CW6 0DP
SIRIUS APPS LTD 11827971 false 2023-08-01 2024-07-31 2024-07-31 VT Final Accounts July 2024 E Harford No description of principal activity 11827971 2022-08-01 2023-07-31 11827971 core:WithinOneYear 2023-07-31 11827971 core:ShareCapital 2023-07-31 11827971 core:RetainedEarningsAccumulatedLosses 2023-07-31 11827971 2023-08-01 2024-07-31 11827971 bus:PrivateLimitedCompanyLtd 2023-08-01 2024-07-31 11827971 bus:AuditExemptWithAccountantsReport 2023-08-01 2024-07-31 11827971 bus:Director40 2023-08-01 2024-07-31 11827971 2 2023-08-01 2024-07-31 11827971 countries:England 2023-08-01 2024-07-31 11827971 bus:FRS102 2023-08-01 2024-07-31 11827971 bus:FilletedAccounts 2023-08-01 2024-07-31 11827971 2024-07-31 11827971 core:WithinOneYear 2024-07-31 11827971 core:ShareCapital 2024-07-31 11827971 core:RetainedEarningsAccumulatedLosses 2024-07-31 11827971 2023-07-31 iso4217:GBP xbrli:pure