1 April 2025 false No description of principal activity Taxfiler 2024.6 14758194 business:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 14758194 2025-03-31 14758194 2025-04-01 2026-03-31 14758194 business:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 14758194 business:FilletedAccounts 2025-04-01 2026-03-31 14758194 2026-03-31 14758194 business:Director1 2025-04-01 2026-03-31 14758194 2025-03-31 14758194 core:WithinOneYear 2026-03-31 14758194 core:WithinOneYear 2025-03-31 14758194 core:AfterOneYear 2026-03-31 14758194 core:AfterOneYear 2025-03-31 14758194 core:ShareCapital core:PreviouslyStatedAmount 2026-03-31 14758194 core:ShareCapital core:PreviouslyStatedAmount 2025-03-31 14758194 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2026-03-31 14758194 core:RetainedEarningsAccumulatedLosses core:PreviouslyStatedAmount 2025-03-31 14758194 core:PreviouslyStatedAmount 2026-03-31 14758194 core:PreviouslyStatedAmount 2025-03-31 14758194 business:SmallEntities 2025-04-01 2026-03-31 14758194 countries:EnglandWales 2025-04-01 2026-03-31 14758194 core:ComputerEquipment 2025-04-01 2026-03-31 14758194 core:ComputerEquipment 2025-03-31 14758194 core:ComputerEquipment 2026-03-31 14758194 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure
Company Registration No. 14758194 (England and Wales)
Aptslatam Ltd Unaudited accounts for the year ended 31 March 2026
Aptslatam Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Aptslatam Ltd Company Information for the year ended 31 March 2026
Director
B Subedar
Company Number
14758194 (England and Wales)
- 3 -
Aptslatam Ltd Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
659
1,099
Current assets
Debtors
5
317
769
Cash at bank and in hand
196,703
631,727
197,020
632,496
Creditors: amounts falling due within one year
6
(41,903)
(427,269)
Net current assets
155,117
205,227
Total assets less current liabilities
155,776
206,326
Creditors: amounts falling due after more than one year
7
(2,122)
(193)
Net assets
153,654
206,133
Capital and reserves
Called up share capital
5
5
Profit and loss account
153,649
206,128
Shareholders' funds
153,654
206,133
For the year ending 31 March 2026 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 20 April 2026 and were signed on its behalf by
B Subedar Director Company Registration No. 14758194
- 4 -
Aptslatam Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Aptslatam Ltd is a private company, limited by shares, registered in England and Wales, registration number 14758194.
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:
Computer equipment
25
4
Tangible fixed assets
Computer equipment
£
Cost or valuation
At cost
At 1 April 2025
1,763
At 31 March 2026
1,763
Depreciation
At 1 April 2025
664
Charge for the year
440
At 31 March 2026
1,104
Net book value
At 31 March 2026
659
At 31 March 2025
1,099
5
Debtors
2026
2025
£
£
Amounts falling due within one year
VAT
317
769
- 5 -
Aptslatam Ltd Notes to the Accounts for the year ended 31 March 2026
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
39,802
44,125
Trade creditors
-
228,989
Taxes and social security
2,101
74,401
Proposed dividends
-
61,000
Other creditors
-
18,754
41,903
427,269
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Loans from directors
2,122
193
8
Average number of employees
During the year the average number of employees was 2 (2025: 2).
- 6 -