Aphuranto limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07958952

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		256,208		297,083

			256,208		297,083
CURRENT ASSETS
Stocks	5	50,000		50,000
Debtors	6	857,433		704,829
Cash at bank and in hand		33,861		53,940

		941,294		808,769
Creditors: Amounts Falling Due Within One Year	7	(420,806 )		(142,112 )

NET CURRENT ASSETS (LIABILITIES)			520,488		666,657

TOTAL ASSETS LESS CURRENT LIABILITIES			776,696		963,740

Creditors: Amounts Falling Due After More Than One Year	8		(487,282 )		(579,435 )

NET ASSETS			289,414		384,305

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			289,314		384,205

SHAREHOLDERS' FUNDS			289,414		384,305

Page 1

Page 2

Aphuranto limited

Balance Sheet (continued)

As At 28 February 2026

For the year ending 28 February 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 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

Ms Iffat Rahman

Director

03/06/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Aphuranto limited is a private company, limited by shares, incorporated in England & Wales, registered number 07958952 . The registered office is Clarence House, 35 Clarence Street, Market Harborough, Leicestershire, LE16 7NE.

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:

Freehold	0%
Fixtures & Fittings	15%

2.4. 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.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 19 (2025: 23)

4. Tangible Assets

	Fixtures & Fittings
	£
Cost
As at 1 March 2025	612,441
Additions	4,338

As at 28 February 2026	616,779

...CONTINUED

Page 3

Page 4

Aphuranto limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

Depreciation
As at 1 March 2025	315,358
Provided during the period	45,213

As at 28 February 2026	360,571

Net Book Value
As at 28 February 2026	256,208

As at 1 March 2025	297,083

5. Stocks

	2026	2025
	£	£
Stock	50,000	50,000

6. Debtors

	2026	2025
	£	£
Due within one year
Prepayments and accrued income	152,604	-
Due after more than one year
Other debtors	704,829	704,829

	857,433	704,829

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	145,231	47,943
Other taxes and social security	4,080	2,699
VAT	45,519	76,903
Cuine of India Loan	14,000	14,000
Other creditors (1)	343	567
Accruals and deferred income	211,633	-

	420,806	142,112

8. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	23,136	46,537
Directors loan account	464,146	532,898

	487,282	579,435

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

Page 4

Page 5

Aphuranto limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

10. Contingent Assets

The company is currently in dispute with it's electrcity supplier over the estimated invoices that have been issued. It appears that the dispute is likely to succeed, in favour of the business, however the final outcome and amount of the potential credit is uncertain. Therefore no asset has been recognised in these accounts.

Page 5