Acorah Software Products - Accounts Production 16.5.460 false true 29 February 2024 1 March 2023 false 1 March 2024 28 February 2025 28 February 2025 13188920 Mr A J Caple iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13188920 2024-02-29 13188920 2025-02-28 13188920 2024-03-01 2025-02-28 13188920 frs-core:FurnitureFittings 2024-03-01 2025-02-28 13188920 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-01 2025-02-28 13188920 frs-core:ShareCapital 2025-02-28 13188920 frs-core:RetainedEarningsAccumulatedLosses 2025-02-28 13188920 frs-bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 13188920 frs-bus:AbridgedAccounts 2024-03-01 2025-02-28 13188920 frs-bus:SmallEntities 2024-03-01 2025-02-28 13188920 frs-bus:AuditExempt-NoAccountantsReport 2024-03-01 2025-02-28 13188920 frs-bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 13188920 frs-bus:Director1 2024-03-01 2025-02-28 13188920 frs-countries:EnglandWales 2024-03-01 2025-02-28 13188920 2023-02-28 13188920 2024-02-29 13188920 2023-03-01 2024-02-29 13188920 frs-core:ShareCapital 2024-02-29 13188920 frs-core:RetainedEarningsAccumulatedLosses 2024-02-29
Registered number: 13188920
APNJ Consulting Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 28 February 2025
HSJ Accountants Ltd
Severn House
Hazell Drive
Newport
NP10 8FY
APNJ Consulting Limited
Contents
Contents

| Page
--- | ---
Company Information | 1
Abridged Balance Sheet | 2—3
Notes to the Abridged Financial Statements | 4—5

Page 1
APNJ Consulting Limited
Company Information
For The Year Ended 28 February 2025
Company Information

Director | Mr A J Caple
Company Number | 13188920
Registered Office | Severn House
| Hazell Drive
| Newport
| NP10 8FY
Accountants | HSJ Accountants Ltd
| Severn House
| Hazell Drive
| Newport
| NP10 8FY

Page 1
Page 2
APNJ Consulting Limited
Abridged Balance Sheet
As At 28 February 2025
Abridged Balance Sheet
Registered number: 13188920

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 30,715 |  | 33,878
|  |  | 30,715 |  | 33,878
CURRENT ASSETS
Debtors |  | 5,204 |  | 21,771 |
Cash at bank and in hand |  | 44,616 |  | 35,655 |
|  | 49,820 |  | 57,426 |
Creditors: Amounts Falling Due Within One Year |  | (57,966 ) |  | (88,400 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (8,146 ) |  | (30,974 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 22,569 |  | 2,904
NET ASSETS |  |  | 22,569 |  | 2,904
CAPITAL AND RESERVES
Called up share capital | 5 |  | 4 |  | 4
Profit and Loss Account |  |  | 22,565 |  | 2,900
SHAREHOLDERS' FUNDS |  |  | 22,569 |  | 2,904

Page 2
Page 3
APNJ Consulting Limited
Abridged Balance Sheet (continued)
As At 28 February 2025
For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 28 February 2025 in accordance with section 444(2A) of the Companies Act 2006.
The financial statements were approved by the board of directors on 31 October 2025 and were signed on its behalf by:

Mr A J Caple Director
31 October 2025

The notes on pages 4 to 5 form part of these financial statements.
Page 3
Page 4
APNJ Consulting Limited
Notes to the Abridged Financial Statements
For The Year Ended 28 February 2025
Notes to the Abridged Financial Statements
1. General Information
APNJ Consulting Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13188920 . The registered office is Severn House, Hazell Drive, Newport, NP10 8FY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Significant judgements and estimations
In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period the revision and future periods where the revisions affects both current and future periods
2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | 10% striaght line
Fixtures & Fittings | 20% striaght line

2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
Page 4
Page 5
APNJ Consulting Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 28 February 2025
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 March 2024 | 39,228
Additions | 2,948
As at 28 February 2025 | 42,176
Depreciation
As at 1 March 2024 | 5,350
Provided during the period | 6,111
As at 28 February 2025 | 11,461
Net Book Value
As at 28 February 2025 | 30,715
As at 1 March 2024 | 33,878

5. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 4 |  | 4

6. Related Party Transactions
Summary of transactions with other related parties
You Can Clinic Limited
Common director and shareholder
At the balance sheet date the amount owed to APNJ Consulting Limited was £0 (2024: £14,304).
Page 5