Acorah Software Products - Accounts Production 16.8.200 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 08945109 Mr Amir Janoo Mr Amar Zaman Mr Jaspal Dhanjal iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08945109 2024-03-31 08945109 2025-03-31 08945109 2024-04-01 2025-03-31 08945109 frs-core:CurrentFinancialInstruments 2025-03-31 08945109 frs-core:Non-currentFinancialInstruments 2025-03-31 08945109 frs-core:BetweenOneFiveYears 2025-03-31 08945109 frs-core:ComputerEquipment 2025-03-31 08945109 frs-core:ComputerEquipment 2024-04-01 2025-03-31 08945109 frs-core:ComputerEquipment 2024-03-31 08945109 frs-core:FurnitureFittings 2025-03-31 08945109 frs-core:FurnitureFittings 2024-04-01 2025-03-31 08945109 frs-core:FurnitureFittings 2024-03-31 08945109 frs-core:MotorVehicles 2025-03-31 08945109 frs-core:MotorVehicles 2024-04-01 2025-03-31 08945109 frs-core:MotorVehicles 2024-03-31 08945109 frs-core:PlantMachinery 2025-03-31 08945109 frs-core:PlantMachinery 2024-04-01 2025-03-31 08945109 frs-core:PlantMachinery 2024-03-31 08945109 frs-core:ShareCapital 2025-03-31 08945109 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08945109 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08945109 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08945109 frs-bus:SmallEntities 2024-04-01 2025-03-31 08945109 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08945109 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08945109 frs-bus:Director1 2024-04-01 2025-03-31 08945109 frs-bus:Director2 2024-04-01 2025-03-31 08945109 frs-bus:Director3 2024-04-01 2025-03-31 08945109 frs-countries:EnglandWales 2024-04-01 2025-03-31 08945109 2023-03-31 08945109 2024-03-31 08945109 2023-04-01 2024-03-31 08945109 frs-core:CurrentFinancialInstruments 2024-03-31 08945109 frs-core:Non-currentFinancialInstruments 2024-03-31 08945109 frs-core:BetweenOneFiveYears 2024-03-31 08945109 frs-core:ShareCapital 2024-03-31 08945109 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 08945109
Apa Events And Security Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
C&H Associates T/AS Mobile Accountants
Chartered Management Accountants & Tax Practitioners
206 Turners Hill
Cheshunt
Waltham Cross
Hertfordshire
EN8 9DE
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08945109
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 32,349 3,392
32,349 3,392
CURRENT ASSETS
Debtors 6 536,481 409,836
Cash at bank and in hand 19,914 100,217
556,395 510,053
Creditors: Amounts Falling Due Within One Year 7 (479,030 ) (340,135 )
NET CURRENT ASSETS (LIABILITIES) 77,365 169,918
TOTAL ASSETS LESS CURRENT LIABILITIES 109,714 173,310
Creditors: Amounts Falling Due After More Than One Year 8 (165,912 ) (220,302 )
NET LIABILITIES (56,198 ) (46,992 )
CAPITAL AND RESERVES
Called up share capital 10 7 7
Profit and Loss Account (56,205 ) (46,999 )
SHAREHOLDERS' FUNDS (56,198) (46,992)
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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 directors acknowledge their 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.
On behalf of the board
Mr Amar Zaman
Director
19/12/2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Apa Events And Security Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08945109 . The registered office is Leyton Orient Football Club, Matchroom Stadiun(East Stand Office), Brisbane Road, Leyton, E10 5NF.
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. 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.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
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.
2.3. 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:
Plant & Machinery 20
Motor Vehicles 20
Fixtures & Fittings 20
Computer Equipment 20
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 18 (2024: 18)
18 18
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 April 2024 1,777 - 1,130 4,809 7,716
Additions - 35,091 1,621 332 37,044
As at 31 March 2025 1,777 35,091 2,751 5,141 44,760
Depreciation
As at 1 April 2024 1,219 - 541 2,564 4,324
Provided during the period 112 7,018 442 515 8,087
As at 31 March 2025 1,331 7,018 983 3,079 12,411
Net Book Value
As at 31 March 2025 446 28,073 1,768 2,062 32,349
As at 1 April 2024 558 - 589 2,245 3,392
5. Stocks
2025 2024
£ £
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 105,627 105,624
Prepayments and accrued income 6,512 720
Other debtors 24,370 24,370
Other taxes and social security 399,972 279,122
536,481 409,836
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 2,266 7,728
Corporation tax - 82
VAT 408,440 278,232
Accruals and deferred income 4,850 4,850
Directors' loan accounts 63,474 49,243
479,030 340,135
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 29,876 -
Bank loans 122,941 207,289
Corporation tax 13,095 13,013
165,912 220,302
9. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years 29,876 -
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 7 7
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