2024-01-012024-12-312024-12-31false13726922APRICUM GROUP 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APRICUM GROUP LTD

Registered Number
13726922
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

APRICUM GROUP LTD
Company Information
for the year from 1 January 2024 to 31 December 2024

Director

DOBROTT, Nikolai Alexander

Company Secretary

ELEMENTAL COMPANY SECRETARY LIMITED

Registered Address

Runway East Bloomsbury
24-28 Bloomsbury Way
London
WC1A 2SN

Registered Number

13726922 (England and Wales)
APRICUM GROUP LTD
Balance Sheet as at
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets38,1589,921
8,1589,921
Current assets
Debtors495,35597,923
Cash at bank and on hand119,44740,691
214,802138,614
Creditors amounts falling due within one year5(720,080)(293,406)
Net current assets (liabilities)(505,278)(154,792)
Total assets less current liabilities(497,120)(144,871)
Net assets(497,120)(144,871)
Capital and reserves
Called up share capital11
Profit and loss account(497,121)(144,872)
Shareholders' funds(497,120)(144,871)
The financial statements were approved and authorised for issue by the Director on 16 May 2025, and are signed on its behalf by:
DOBROTT, Nikolai Alexander
Director
Registered Company No. 13726922
APRICUM GROUP LTD
Notes to the Financial Statements
for the year ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
Upon review of the financial forecasts and projections, the directors have a reasonable expectation there are adequate resources for the company to continue in operational existence for the foreseeable future. The financial statements have therefore been prepared under the going concern basis.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable for the provision of professional services provided and costs recharged in line with the contractual advisory agreement, excluding discounts, rebates, value added tax and other sales taxes.
Revenue from rendering of services
Revenue 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows: Straight line method over the useful life of 3 years for Computer Equipment and 5 years for Furniture & Fixtures.
2.Average number of employees

20242023
Average number of employees during the year128
3.Tangible fixed assets

Fixtures & fittings

Office Equipment

Total

£££
Cost or valuation
At 01 January 242,56812,12414,692
Additions1623,5013,663
At 31 December 242,73015,62518,355
Depreciation and impairment
At 01 January 242184,5534,771
Charge for year5464,8805,426
At 31 December 247649,43310,197
Net book value
At 31 December 241,9666,1928,158
At 31 December 232,3507,5719,921
4.Debtors: amounts due within one year

2024

2023

££
Other debtors62,23559,117
Prepayments and accrued income33,12038,806
Total95,35597,923
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables45,97721,146
Amounts owed to related parties292,546136,469
Taxation and social security361,985136
Other creditors19,5728,085
Accrued liabilities and deferred income-127,570
Total720,080293,406
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.
6.Controlling party
As at 31 December 2024, Apricum Gmbh, registered at Spittelmarkt 12 10117 Berlin Germany, who is the immediate and ultimate controlling party and owns 100% of the ordinary shares