Acorah Software Products - Accounts Production 18.1.200 false true 30 September 2024 1 October 2023 false 1 October 2024 30 September 2025 30 September 2025 06414477 Mrs J Vekaria Mr C Vekaria C J Chem Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06414477 2024-09-30 06414477 2025-09-30 06414477 2024-10-01 2025-09-30 06414477 frs-core:Non-currentFinancialInstruments 2025-09-30 06414477 frs-core:FurnitureFittings 2025-09-30 06414477 frs-core:FurnitureFittings 2024-10-01 2025-09-30 06414477 frs-core:FurnitureFittings 2024-09-30 06414477 frs-core:NetGoodwill 2025-09-30 06414477 frs-core:NetGoodwill 2024-10-01 2025-09-30 06414477 frs-core:NetGoodwill 2024-09-30 06414477 frs-core:PlantMachinery 2025-09-30 06414477 frs-core:PlantMachinery 2024-10-01 2025-09-30 06414477 frs-core:PlantMachinery 2024-09-30 06414477 frs-core:ShareCapital 2025-09-30 06414477 frs-core:RetainedEarningsAccumulatedLosses 2025-09-30 06414477 frs-bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 06414477 frs-bus:AbridgedAccounts 2024-10-01 2025-09-30 06414477 frs-bus:SmallEntities 2024-10-01 2025-09-30 06414477 frs-bus:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 06414477 frs-bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 06414477 1 2024-10-01 2025-09-30 06414477 frs-bus:Director1 2024-10-01 2025-09-30 06414477 frs-bus:Director2 2024-10-01 2025-09-30 06414477 frs-countries:EnglandWales 2024-10-01 2025-09-30 06414477 2023-09-30 06414477 2024-09-30 06414477 2023-10-01 2024-09-30 06414477 frs-core:Non-currentFinancialInstruments 2024-09-30 06414477 frs-core:ShareCapital 2024-09-30 06414477 frs-core:RetainedEarningsAccumulatedLosses 2024-09-30
Registered number: 06414477
Apteka Limited
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 September 2025
Apteka Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Abridged Financial Statements | 3—4

Page 1
Apteka Limited
Balance Sheet
As At 30 September 2025
Balance Sheet
Registered number: 06414477

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 188,518 |  | 259,528
|  |  | 188,518 |  | 259,528
CURRENT ASSETS
Stocks |  | 101,978 |  | 88,677 |
Debtors |  | 127,193 |  | 155,127 |
Cash at bank and in hand |  | 48,017 |  | 192,046 |
|  | 277,188 |  | 435,850 |
Creditors: Amounts Falling Due Within One Year |  | (414,824 ) |  | (523,388 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (137,636 ) |  | (87,538 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 50,882 |  | 171,990
Creditors: Amounts Falling Due After More Than One Year |  |  | (29,224 ) |  | (62,375 )
NET ASSETS |  |  | 21,658 |  | 109,615
CAPITAL AND RESERVES
Called up share capital | 6 |  | 2 |  | 2
Profit and Loss Account |  |  | 21,656 |  | 109,613
SHAREHOLDERS' FUNDS |  |  | 21,658 |  | 109,615

Page 1
Page 2
Apteka Limited
Balance Sheet (continued)
As At 30 September 2025
For the year ending 30 September 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.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account for the year end 30 September 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Mrs J Vekaria Director
15/04/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Apteka Limited
Notes to the Abridged Financial Statements
For The Year Ended 30 September 2025
Notes to the Abridged Financial Statements
1. General Information
Apteka Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06414477 . The registered office is 47 Roman Way , London, N7 8XF.
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. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of ten years.
2.4. 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 | 25% on cost
Fixtures & Fittings | 25% on cost

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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2024: 11)
11 11
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 October 2024 | 800,000
As at 30 September 2025 | 800,000
Amortisation
As at 1 October 2024 | 800,000
As at 30 September 2025 | 800,000

...CONTINUED
Page 3
Page 4
Apteka Limited
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 September 2025

Net Book Value
As at 30 September 2025 | -
As at 1 October 2024 | -

5. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 October 2024 | 309,451 | 121,933 | 431,384
Additions | 44,729 | 2,325 | 47,054
As at 30 September 2025 | 354,180 | 124,258 | 478,438
Depreciation
As at 1 October 2024 | 110,868 | 60,988 | 171,856
Provided during the period | 87,560 | 30,504 | 118,064
As at 30 September 2025 | 198,428 | 91,492 | 289,920
Net Book Value
As at 30 September 2025 | 155,752 | 32,766 | 188,518
As at 1 October 2024 | 198,583 | 60,945 | 259,528

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

7. Ultimate Controlling Party
The company's ultimate controlling party is C J Chem Limited by virtue of its ownership of 100% of the issued share capital in the company.
Page 4