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REGISTERED NUMBER: 05156307 (England and Wales)















Abridged Financial Statements for the Year Ended 31 October 2024

for

APTO SOLUTIONS LIMITED

APTO SOLUTIONS LIMITED (REGISTERED NUMBER: 05156307)






Contents of the Financial Statements
for the Year Ended 31 October 2024




Page

Company Information 1

Report of the Directors 2

Abridged Income Statement 3

Abridged Balance Sheet 4

Notes to the Financial Statements 5


APTO SOLUTIONS LIMITED

Company Information
for the Year Ended 31 October 2024







DIRECTORS: J D Hawkey
S J Eastwood





REGISTERED OFFICE: 15 Pembroke Road
Clifton
Bristol
BS8 3BA





REGISTERED NUMBER: 05156307 (England and Wales)





ACCOUNTANTS: West Country Accounting Services Limited
Chartered Accountants
BS15 1NT

APTO SOLUTIONS LIMITED (REGISTERED NUMBER: 05156307)

Report of the Directors
for the Year Ended 31 October 2024

The directors present their report with the financial statements of the company for the year ended 31 October 2024.

DIRECTORS
The directors shown below have held office during the whole of the period from 1 November 2023 to the date of this report.

J D Hawkey
S J Eastwood

Other changes in directors holding office are as follows:

A C Medwell - resigned 8 March 2024

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





J D Hawkey - Director


14 July 2025

APTO SOLUTIONS LIMITED (REGISTERED NUMBER: 05156307)

Abridged Income Statement
for the Year Ended 31 October 2024

2024 2023
Notes £    £   

GROSS PROFIT 937,141 1,240,019

Administrative expenses 562,112 616,730
OPERATING PROFIT 4 375,029 623,289

Interest receivable and similar income 2,379 1,301
PROFIT BEFORE TAXATION 377,408 624,590

Tax on profit 5 96,059 143,853
PROFIT FOR THE FINANCIAL YEAR 281,349 480,737

APTO SOLUTIONS LIMITED (REGISTERED NUMBER: 05156307)

Abridged Balance Sheet
31 October 2024

2024 2023
Notes £    £    £   
FIXED ASSETS
Property, plant and equipment 7 23,853 28,173

CURRENT ASSETS
Inventories 2,330 530
Debtors 157,543 428,647
Cash at bank 933,984 1,256,732
1,093,857 1,685,909
CREDITORS
Amounts falling due within one year 511,134 777,745
NET CURRENT ASSETS 582,723 908,164
TOTAL ASSETS LESS CURRENT
LIABILITIES

606,576

936,337

PROVISIONS FOR LIABILITIES 5,963 7,043
NET ASSETS 600,613 929,294

CAPITAL AND RESERVES
Called up share capital 8 248 278
Share premium 9 (60,000 ) -
Capital redemption reserve 9 30 -
Retained earnings 9 660,335 929,016
SHAREHOLDERS' FUNDS 600,613 929,294

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 October 2024 in accordance with Section 444(2A) of the Companies Act 2006.

The financial statements were approved by the Board of Directors and authorised for issue on 14 July 2025 and were signed on its behalf by:




J D Hawkey - Director


APTO SOLUTIONS LIMITED (REGISTERED NUMBER: 05156307)

Notes to the Financial Statements
for the Year Ended 31 October 2024

1. STATUTORY INFORMATION

APTO SOLUTIONS LIMITED is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Office equipment - 33% on cost
Computer equipment - 33% on cost

Stocks
Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Research and development
Expenditure on research and development is written off in the year in which it is incurred.


Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 19 (2023 - 23 ) .

APTO SOLUTIONS LIMITED (REGISTERED NUMBER: 05156307)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

4. OPERATING PROFIT

The operating profit is stated after charging:

2024 2023
£    £   
Depreciation - owned assets 12,462 16,694

5. TAXATION

Analysis of the tax charge
The tax charge on the profit for the year was as follows:
2024 2023
£    £   
Current tax:
UK corporation tax 97,139 144,257

Deferred tax (1,080 ) (404 )
Tax on profit 96,059 143,853

UK corporation tax has been charged at 25% (2023 - 25%).

6. DIVIDENDS
2024 2023
£    £   
Ordinary shares of £1.00 each
Final 550,030 250,000

7. PROPERTY, PLANT AND EQUIPMENT
Totals
£   
COST
At 1 November 2023 284,484
Additions 8,142
At 31 October 2024 292,626
DEPRECIATION
At 1 November 2023 256,311
Charge for year 12,462
At 31 October 2024 268,773
NET BOOK VALUE
At 31 October 2024 23,853
At 31 October 2023 28,173

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
278 Ordinary £1.00 248 278

APTO SOLUTIONS LIMITED (REGISTERED NUMBER: 05156307)

Notes to the Financial Statements - continued
for the Year Ended 31 October 2024

9. RESERVES
Capital
Retained Share redemption
earnings premium reserve Totals
£    £    £    £   

At 1 November 2023 929,016 - - 929,016
Profit for the year 281,349 281,349
Dividends (550,030 ) (550,030 )
Purchase of own shares - (60,000 ) 30 (59,970 )
At 31 October 2024 660,335 (60,000 ) 30 600,365