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COMPANY REGISTRATION NUMBER: 09060670

Apriliu UK Limited

Filleted Unaudited Financial Statements

31 May 2025

Apriliu UK Limited

Financial Statements

Year ended 31 May 2025

Contents | Page

Officers and professional advisers | 1

Chartered certified accountants report to the director on the preparation of the unaudited statutory financial statements | 2

Statement of financial position | 3

Notes to the financial statements | 4

Apriliu UK Limited

Officers and Professional Advisers

Director | E Rice

Registered office | 727-729 High Road
| London
| N12 0BP

Accountants | Complete Accounting Solutions
| Chartered Certified Accountants
| 727-729 High Road
| London
| N12 0BP

Apriliu UK Limited

Chartered Certified Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Apriliu UK Limited

Year ended 31 May 2025
As described on the statement of financial position, the director of the company is responsible for the preparation of the financial statements for the year ended 31 May 2025, which comprise the statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.
Complete Accounting Solutions Chartered Certified Accountants
727-729 High Road London N12 0BP

Apriliu UK Limited

Statement of Financial Position

31 May 2025

| 2025 | 2024
Note | £ | £

Current assets

Debtors | 6 | 1,749 | 3,500
Cash at bank and in hand | 6,600 | 11,926
| ------- | --------
| 8,349 | 15,426

Creditors: amounts falling due within one year | 7 | 11,707 | 12,375
| -------- | --------
Net current (liabilities)/assets | ( 3,358) | 3,051
| ------- | -------
Total assets less current liabilities | ( 3,358) | 3,051

Creditors: amounts falling due after more than one year | 8 | – | 4,725
| ------- | -------
Net liabilities | ( 3,358) | ( 1,674)
| ------- | -------

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | ( 3,458) | ( 1,774)
| ------- | -------
Shareholders funds | ( 3,358) | ( 1,674)
| ------- | -------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the year ending 31 May 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 financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements were approved by the board of directors and authorised for issue on 20 February 2026 , and are signed on behalf of the board by:

E Rice |
Director |

Company registration number: 09060670

Apriliu UK Limited

Notes to the Financial Statements

Year ended 31 May 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 727-729 High Road, London, N12 0BP.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
In my opinion, on the basis of information and enquiries that are pertinent to the company's circumstances and which I believe to be adequate, it is appropriate to continue to treat the company as a going concern. In particular I believe that adequate cash resources will be available to cover the company's requirements for working capital for at least twelve months from the date of signing the financial statements.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date .
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Fixtures & Fittings | - | 25% straight line
| Office Equipment | - | 33% straight line

Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: Nil).
5. Tangible assets

| Fixtures and fittings | Equipment | Total
| £ | £ | £
Cost |  |  |
At 1 June 2024 and 31 May 2025 | 151 | 795 | 946
| ---- | ---- | ----
Depreciation |  |  |
At 1 June 2024 and 31 May 2025 | 151 | 795 | 946
| ---- | ---- | ----
Carrying amount |  |  |
At 31 May 2025 | – | – | –
| ---- | ---- | ----
At 31 May 2024 | – | – | –
| ---- | ---- | ----

6. Debtors

| 2025 | 2024
| £ | £
Other debtors | 1,749 | 3,500
| ------- | -------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans | – | 4,526
Corporation tax | – | 198
Other creditors | 11,707 | 7,651
| -------- | --------
| 11,707 | 12,375
| -------- | --------

8. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans | – | 4,725
| ---- | -------