Caseware UK (AP4) 2024.0.164 2024.0.164 2025-01-312025-01-312No description of principal activityThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true2024-02-01false2falsefalse 09408211 2024-02-01 2025-01-31 09408211 2023-02-01 2024-01-31 09408211 2025-01-31 09408211 2024-01-31 09408211 c:Director1 2024-02-01 2025-01-31 09408211 c:Director2 2024-02-01 2025-01-31 09408211 d:CurrentFinancialInstruments 2025-01-31 09408211 d:CurrentFinancialInstruments 2024-01-31 09408211 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 09408211 d:CurrentFinancialInstruments d:WithinOneYear 2024-01-31 09408211 d:ShareCapital 2025-01-31 09408211 d:ShareCapital 2024-01-31 09408211 d:RetainedEarningsAccumulatedLosses 2025-01-31 09408211 d:RetainedEarningsAccumulatedLosses 2024-01-31 09408211 c:FRS102 2024-02-01 2025-01-31 09408211 c:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 09408211 c:FullAccounts 2024-02-01 2025-01-31 09408211 c:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 09408211 e:PoundSterling 2024-02-01 2025-01-31 iso4217:GBP xbrli:pure

Registered number: 09408211









APHARI LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 JANUARY 2025

 
APHARI LIMITED
REGISTERED NUMBER: 09408211

BALANCE SHEET
AS AT 31 JANUARY 2025

2025
2024
Note
£
£

  

Current assets
  

Debtors: amounts falling due within one year
 4 
294,409
350,762

Cash at bank and in hand
 5 
135,756
153,327

  
430,165
504,089

Creditors: amounts falling due within one year
 6 
(79,461)
(203,462)

Net current assets
  
 
 
350,704
 
 
300,627

Total assets less current liabilities
  
350,704
300,627

  

Net assets
  
350,704
300,627


Capital and reserves
  

Called up share capital 
  
101
101

Profit and loss account
  
350,603
300,526

  
350,704
300,627


Page 1

 
APHARI LIMITED
REGISTERED NUMBER: 09408211
    
BALANCE SHEET (CONTINUED)
AS AT 31 JANUARY 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




................................................
A Woodward
................................................
A Williams
Director
Director


Date: 4 July 2025

The notes on pages 3 to 4 form part of these financial statements.

Page 2

 
APHARI LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

1.


General information

Aphari Limited is a company limited by shares incorporated in England and Wales within the United Kingdom. The address of the registered office is 45 Pall Mall, London, SW1Y 5JG. 
The principal activity of the company is to provide independent SME consultancy, providing specialist expertise on design, procurement and delivery of cloud and multi-source IT operating models.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preperation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The following principal accounting policies have been applied:

 
2.2

Turnover

Turnover comprises revenue recognised by the company in respect of Management Consultancy
and IT Consultancy services supplied during the period, exclusive of Value Added Tax and trade
discounts. Turnover is recognised in the period in which the services were provided.

 
2.3

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


 
2.4

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 3

 
APHARI LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2025

3.


Employees

The average monthly number of employees, including the directors, during the year was as follows:


        2025
        2024
            No.
            No.







Employees
2
2




4.


Debtors

2025
2024
£
£


Trade debtors
6,300
-

Other debtors
-
12,221

Prepayments and accrued income
288,109
338,541

294,409
350,762



5.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
135,756
153,327

135,756
153,327



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
26,466
42,702

Amounts owed to other participating interests
-
90,000

Corporation tax
13,151
15,372

Other taxation and social security
8,172
-

Accruals and deferred income
31,672
55,388

79,461
203,462


 
Page 4