Registration number: 12451676

1E-Apostille Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Statement of Changes in Equity	4
Notes to the Unaudited Financial Statements	5 to 9

1E-Apostille Limited

Company Information

Director

I Efimov

Registered office

Worth Corner Business Centre Crawley West Sussex RH10 7SL

Accountants

Smart Accounting & Tax Solutions LLP 74A Station Road East Oxted Surrey RH8 0PG

1E-Apostille Limited

(Registration number: 12451676)
Balance Sheet as at 28 February 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	602	664
Current assets
Debtors	5	387	13,148
Cash at bank and in hand		3,625	18,978
		4,012	32,126
Creditors: Amounts falling due within one year	6	(4,374)	(9,514)
Net current (liabilities)/assets		(362)	22,612
Total assets less current liabilities		240	23,276
Provisions for liabilities		(25)	(51)
Net assets		215	23,225
Capital and reserves
Called up share capital	7	1	1
Retained earnings		214	23,224
Shareholders' funds		215	23,225

1E-Apostille Limited

(Registration number: 12451676)
Balance Sheet as at 28 February 2025

For the financial 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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 5 November 2025
 

......................................... I Efimov Director

1E-Apostille Limited

Statement of Changes in Equity for the Year Ended 28 February 2025

	Share capital £	Retained earnings £	Total £
At 1 March 2024	1	23,224	23,225
Profit for the year	-	10,360	10,360
Dividends	-	(33,370)	(33,370)
At 28 February 2025	1	214	215

	Share capital £	Retained earnings £	Total £
At 1 March 2023	1	31,268	31,269
Profit for the year	-	31,956	31,956
Dividends	-	(40,000)	(40,000)
At 29 February 2024	1	23,224	23,225

1E-Apostille Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The company was formerly known as Apostile Legislation Office Limited.

The address of its registered office is:
Worth Corner Business Centre
Crawley
West Sussex
RH10 7SL
England

These financial statements were authorised for issue by the director on 5 November 2025.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Tax

The tax expense for the period comprises Corporation Tax, based on the Company's taxable profit and chargeable gains. Tax is recognised in the profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

1E-Apostille Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

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

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Office equipment	33% Straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

1E-Apostille Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 1).

1E-Apostille Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

4	Tangible assets

	Office equipment £	Total £
Cost or valuation
At 1 March 2024	4,159	4,159
Additions	742	742
At 28 February 2025	4,901	4,901
Depreciation
At 1 March 2024	3,495	3,495
Charge for the year	804	804
At 28 February 2025	4,299	4,299
Carrying amount
At 28 February 2025	602	602
At 29 February 2024	664	664

5

Debtors

Current	2025 £	2024 £
Trade debtors	25	-
Other debtors	362	13,148
	387	13,148

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	2,567	7,714
Accruals and deferred income	1,800	1,800
Other creditors	7	-
	4,374	9,514

1E-Apostille Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary share of £1 each	1	1	1	1