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Company Registration No. 08628196 (England and Wales)
APFECTIVE LTD Unaudited accounts for the year ended 31 March 2025
APFECTIVE LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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APFECTIVE LTD Company Information for the year ended 31 March 2025
Director
CHU, Robert Kwong-Yiu
Company Number
08628196 (England and Wales)
Registered Office
FLAT 3 72 PELHAM ROAD LONDON SW19 1NY
Accountants
Ahmad Brooke and co Ltd Office 6.084, 2 Lakeside Drive First Central 200 6th Floor Park Royal London NW10 7FQ
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APFECTIVE LTD Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
1,062
1,417
Current assets
Debtors
5
2,440
1,609
Cash at bank and in hand
6,543
9,545
8,983
11,154
Creditors: amounts falling due within one year
6
(4,672)
(5,911)
Net current assets
4,311
5,243
Total assets less current liabilities
5,373
6,660
Creditors: amounts falling due after more than one year
7
(2,359)
(4,255)
Net assets
3,014
2,405
Capital and reserves
Called up share capital
10,000
10,000
Profit and loss account
(6,986)
(7,595)
Shareholders' funds
3,014
2,405
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 13 November 2025 and were signed on its behalf by
CHU, Robert Kwong-Yiu Director Company Registration No. 08628196
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APFECTIVE LTD Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
APFECTIVE LTD is a private company, limited by shares, registered in England and Wales, registration number 08628196. The registered office is FLAT 3, 72 PELHAM ROAD, LONDON, SW19 1NY.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 April 2024
6,961
At 31 March 2025
6,961
Depreciation
At 1 April 2024
5,544
Charge for the year
355
At 31 March 2025
5,899
Net book value
At 31 March 2025
1,062
At 31 March 2024
1,417
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APFECTIVE LTD Notes to the Accounts for the year ended 31 March 2025
5
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
1,840
1,009
Accrued income and prepayments
600
600
2,440
1,609
6
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
2,100
2,100
Taxes and social security
2,572
3,811
4,672
5,911
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
2,359
4,255
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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