Caseware UK (AP4) 2025.0.111 2025.0.111 2026-01-31 2026-01-31 2 2025-02-01 The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false false false true No description of principal activity 1 09408211 2025-02-01 2026-01-31 09408211 2024-02-01 2025-01-31 09408211 2026-01-31 09408211 2025-01-31 09408211 c:Director2 2025-02-01 2026-01-31 09408211 d:CurrentFinancialInstruments 2026-01-31 09408211 d:CurrentFinancialInstruments 2025-01-31 09408211 d:CurrentFinancialInstruments d:WithinOneYear 2026-01-31 09408211 d:CurrentFinancialInstruments d:WithinOneYear 2025-01-31 09408211 d:ShareCapital 2026-01-31 09408211 d:ShareCapital 2025-01-31 09408211 d:RetainedEarningsAccumulatedLosses 2026-01-31 09408211 d:RetainedEarningsAccumulatedLosses 2025-01-31 09408211 c:FRS102 2025-02-01 2026-01-31 09408211 c:AuditExempt-NoAccountantsReport 2025-02-01 2026-01-31 09408211 c:FullAccounts 2025-02-01 2026-01-31 09408211 c:PrivateLimitedCompanyLtd 2025-02-01 2026-01-31 09408211 e:PoundSterling 2025-02-01 2026-01-31 iso4217:GBP xbrli:pure

Registered number: 09408211 APHARI LIMITED UNAUDITED FINANCIAL STATEMENTS INFORMATION FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 JANUARY 2026
APHARI LIMITED REGISTERED NUMBER: 09408211 BALANCE SHEET AS AT 31 JANUARY 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 4 | 170,100 |  | 294,409 |
Cash at bank and in hand | 5 | 30,350 |  | 135,756 |
|  | 200,450 |  | 430,165 |
Creditors: amounts falling due within one year | 6 | (164,994) |  | (79,461) |
Net current assets |  |  | 35,456 |  | 350,704
Total assets less current liabilities |  |  | 35,456 |  | 350,704
Net assets |  |  | 35,456 |  | 350,704
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 51 |  | 101
Profit and loss account |  |  | 35,405 |  | 350,603
|  |  | 35,456 |  | 350,704
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APHARI LIMITED REGISTERED NUMBER: 09408211 BALANCE SHEET (CONTINUED) AS AT 31 JANUARY 2026 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
................................................ A Woodward
Director
Date: 28 June 2026
The notes on pages 3 to 4 form part of these financial statements. Page 2
APHARI LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
1. | General information
Aphari Limited is a company limited by shares incorporated in England and Wales within the United Kingdom. The address of the registered office is 45 Pall Mall, London, SW1Y 5JG. The principal activity of the company is to provide independent SME consultancy, providing specialist expertise on design, procurement and delivery of cloud and multi-source IT operating models. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £. The significant accounting policies applied in the preperation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover comprises revenue recognised by the company in respect of Management Consultancy and IT Consultancy services supplied during the period, exclusive of Value Added Tax and trade discounts. Turnover is recognised in the period in which the services were provided.
| 2.3 | Taxation
Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.
| 2.4 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 1 (2025 - 2).
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APHARI LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JANUARY 2026
4. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 60,551 | 6,300
| Prepayments and accrued income | 109,549 | 288,109
|  | 170,100 | 294,409
5. | Cash and cash equivalents
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Cash at bank and in hand | 30,350 | 135,756
|  | 30,350 | 135,756
6. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade creditors | 28,224 | 26,466
| Amounts owed to other participating interests | 80,000 | -
| Corporation tax | 11,822 | 13,151
| Other taxation and social security | 6,635 | 8,172
| Accruals and deferred income | 38,313 | 31,672
|  | 164,994 | 79,461
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