Company Registration No. 12038608 (England and Wales)
Apostrophe Ltd
Unaudited accounts
for the year ended 30 June 2025
Apostrophe Ltd
Unaudited accounts
Contents
Apostrophe Ltd
Company Information
for the year ended 30 June 2025
Company Number
12038608 (England and Wales)
Registered Office
1a Lancaster Road
Manchester
M20 2TY
England
Apostrophe Ltd
Statement of financial position
as at 30 June 2025
Cash at bank and in hand
12,775
117,109
Creditors: amounts falling due within one year
(17,953)
(94,724)
Net current assets
8,280
48,308
Called up share capital
1
1
Profit and loss account
9,151
50,044
Shareholders' funds
9,152
50,045
For the year ending 30 June 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 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 26 June 2026 and were signed on its behalf by
Pablo O'Hana
Director
Company Registration No. 12038608
Apostrophe Ltd
Notes to the Accounts
for the year ended 30 June 2025
Apostrophe Ltd is a private company, limited by shares, registered in England and Wales, registration number 12038608. The registered office is 1a Lancaster Road, Manchester, M20 2TY, England.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
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:
Fixtures & fittings
20% on a straight line basis
Computer equipment
33.3% on a straight line basis
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 July 2024
1,796
1,520
3,316
At 30 June 2025
1,796
1,520
3,316
At 1 July 2024
565
1,014
1,579
Charge for the year
359
506
865
At 30 June 2025
924
1,520
2,444
At 30 June 2024
1,231
506
1,737
Apostrophe Ltd
Notes to the Accounts
for the year ended 30 June 2025
Amounts falling due within one year
Trade debtors
11,754
25,923
Accrued income and prepayments
31
-
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
7,655
7,239
Taxes and social security
-
18,737
Loans from directors
404
51,947
Deferred income
7,450
7,450
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).