REGISTERED NUMBER: 09285366 (England and Wales)

APARITO LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C J Stokes

K M Wright

REGISTERED OFFICE:

Ty Dewi Sant

Rhosddu Road

Wrexham

LL11 1NF

REGISTERED NUMBER:

09285366 (England and Wales)

ACCOUNTANTS:

E W Owen & Co

Glyndwr Buildings

Glyndwr Street

Dolgellau

Gwynedd

LL40 1BB

FIXED ASSETS

Tangible assets

4

8,018

16,641

CURRENT ASSETS

Debtors

5

10,868,573

261,218

Cash at bank

9,065,768

923,560

19,934,341

1,184,778

CREDITORS

Amounts falling due within one year

6

4,916,541

576,098

NET CURRENT ASSETS

15,017,800

608,680

TOTAL ASSETS LESS CURRENT LIABILITIES

15,025,818

625,321

ACCRUALS AND DEFERRED INCOME

-

43,887

NET ASSETS

15,025,818

581,434

CAPITAL AND RESERVES

Called up share capital

216

216

Share premium

3,647,265

3,647,265

Retained earnings

11,378,337

(3,066,047

)

SHAREHOLDERS' FUNDS

15,025,818

581,434

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 19 August 2025 and were signed on its behalf by:

K M Wright - Director

1.	STATUTORY INFORMATION

Aparito 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

Turnover 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

-

20% on cost

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.

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 28 (2023 - 28 ) .

4.	TANGIBLE FIXED ASSETS

Office

equipment

£

COST

At 1 January 2024

49,523

Additions

1,602

At 31 December 2024

51,125

DEPRECIATION

At 1 January 2024

32,882

Charge for year

10,225

At 31 December 2024

43,107

NET BOOK VALUE

At 31 December 2024

8,018

At 31 December 2023

16,641

5.

DEBTORS

2024

2023

£

£

Amounts falling due within one year:

Trade debtors

257,887

34,440

Tax

-

172,869

VAT

14,137

34,646

Prepayments

18,960

19,263

290,984

261,218

Amounts falling due after more than one year:

Other debtors

10,577,589

-

Aggregate amounts

10,868,573

261,218

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Other loans

-

3,000

HSBC Bounce back loan

-

24,951

Trade creditors

88,539

140,918

Tax

4,641,990

-

Social security and other taxes

(248

)

47,325

Pension creditor

-

6,512

Other creditors

31,376

46

Directors' current accounts

-

2,758

Deferred income

-

179,294

Accrued expenses

46,844

171,294

Accrued interest

4,989

-

Affiliate Advance

103,051

-

4,916,541

576,098