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Company Registration No. 07343387 (England and Wales)
Aplica Consulting Ltd Unaudited accounts for the year ended 31 March 2025
Aplica Consulting Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Aplica Consulting Ltd Company Information for the year ended 31 March 2025
Director
Mr Paul Nicolas Peter Symons
Company Number
07343387 (England and Wales)
Registered Office
Prince Philip Building HRI Wellesbourne Warwick CV35 9EF United Kingdom
Accountants
Virtue Accounting Limited 53 Warwick Street Coventry CV5 6ET
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Aplica Consulting Ltd Statement of financial position as at 31 March 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
83,520
26,362
Current assets
Inventories
800
700
Debtors
22,464
20,997
Cash at bank and in hand
131,409
191,670
154,673
213,367
Creditors: amounts falling due within one year
(12,797)
(23,633)
Net current assets
141,876
189,734
Total assets less current liabilities
225,396
216,096
Creditors: amounts falling due after more than one year
(9,333)
(17,404)
Provisions for liabilities
Deferred tax
(15,869)
(5,140)
Net assets
200,194
193,552
Capital and reserves
Called up share capital
5
1
1
Profit and loss account
200,193
193,551
Shareholders' funds
200,194
193,552
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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 27 November 2025 and were signed on its behalf by
Mr Paul Nicolas Peter Symons Director Company Registration No. 07343387
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Aplica Consulting Ltd Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Aplica Consulting Ltd is a private company, limited by shares, registered in England and Wales, registration number 07343387. The registered office is Prince Philip Building, HRI Wellesbourne, Warwick, CV35 9EF, United Kingdom.
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.
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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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:
Motor vehicles
25% reducing balance
Computer equipment
33% straight line
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Aplica Consulting Ltd Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Total
£
Cost or valuation
At 1 April 2024
122,665
Additions
93,925
Disposals
(82,286)
At 31 March 2025
134,304
Depreciation
At 1 April 2024
96,303
Charge for the year
32,352
On disposals
(77,871)
At 31 March 2025
50,784
Net book value
At 31 March 2025
83,520
At 31 March 2024
26,362
5
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
6
Loans to directors
Movements on directors' loan accounts represent timing differences between amounts owed, and payments made, to directors in respect of expenses, remuneration and dividends. At the reporting date the amount owed by the company to Mr Symons was £2, a movement of £830 from the £832 owed by the company at the beginning of the period. No interest is charged on balances and no guarantees have been provided by either the company or the directors.
7
Average number of employees
During the year the average number of employees was 2 (2024: 1).
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