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Registered number: SC844506
Apter Ltd
ACCOUNTS
FOR THE YEAR ENDED 31/03/2026
Prepared By:
The Number Crunchers (Edinburgh) Ltd
Apter Ltd
ACCOUNTS
FOR THE YEAR ENDED 31/03/2026
DIRECTORS
Corin Robert Brown
REGISTERED OFFICE
86 Longstone Grove
Edinburgh
EH14 2BX
COMPANY DETAILS
Private company limited by shares registered in SC - Scotland, registered number SC844506
ACCOUNTANTS
The Number Crunchers (Edinburgh) Ltd
Apter Ltd
ACCOUNTS
FOR THEYEARENDED31/03/2026
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-
Apter Ltd
BALANCE SHEET AT 31/03/2026
20262025
Notes££
CURRENT ASSETS
Cash at bank and in hand2,244-
2,244-
CREDITORS: Amounts falling due within one year31,987-
NET CURRENT ASSETS257-
TOTAL ASSETS LESS CURRENT LIABILITIES257-
CAPITAL AND RESERVES
Called up share capital41-
Profit and loss account256-
SHAREHOLDERS' FUNDS257-
For the year ending 31/03/2026 the company was entitled to exemption 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 directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 21/05/2026 and signed on their behalf by
.............................
Corin Robert Brown
Director
Apter Ltd
NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/03/2026
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
2. EMPLOYEES
20262025
No.No.
Average number of employees1-
3. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20262025
££
UK corporation tax177-
Directors current account810-
Accruals1,000-
1,987-
4. SHARE CAPITAL 20262025
££
Allotted, issued and fully paid:
1 Ordinary shares of £1 each1
1-